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45-39-210
Section 45-39-210 Courthouse parking. (a) The Lauderdale County Commission is hereby authorized
to provide adequate parking for petit jurors, grand jurors, witnesses, and employees of the
state and county having offices in the county courthouse. The commission may furnish parking
through the acquisition and operation of parking lots by contracting with any private or public
agency for such purpose, under such terms as it may deem necessary and desirable, or by reimbursing
those persons covered by this section for their reasonable personal expenses in securing parking.
(b) Upon the request of the commission, the Sheriff of Lauderdale County shall deputize the
county engineer or any other employee of the engineering department or of the sheriff's office
to enforce one hour parking limitations and restricted zone limitations on motor vehicles
parking on the county's property around the courthouse during courthouse hours, and the deputy
shall have the authority to place a parking ticket on...
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11-47-251
Section 11-47-251 Powers of coastal municipalities. (a) Any coastal municipality may do any
of the following: (1) Plan, establish, develop, construct, enlarge, improve, maintain, regulate,
and protect beach projects, including, without limitation, joint beach projects with one or
more other coastal municipalities. (2) Finance the cost of beach projects in whole or in part
by the issuance of bonds, warrants, notes, or other evidence of indebtedness. (3) Pledge to
the payment thereof its full faith and credit and any taxes, licenses, or revenues which the
coastal municipality may then be authorized to pledge to the payment of bonded or other indebtedness.
(4) Make and enforce rules and regulations governing the use of and activities upon the areas
included within any beach project established by the coastal municipality with the concurrence
of the Commissioner of the Department of Conservation and Natural Resources, acting through
the Lands Division of the department. (5) Acquire or...
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11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
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2-11-72
Section 2-11-72 Official grades; issuance of certificates of inspection. The Commissioner of
Agriculture and Industries, with the approval of the State Board of Agriculture and Industries,
shall have authority to adopt and promulgate official grades for the purpose of determining
the grade, quality, classification or condition of fresh fruits and vegetables grown in the
State of Alabama, and the commissioner, with the approval of the Board of Agriculture and
Industries, is authorized to adopt as official grades for fresh fruits and vegetables such
grades as have been promulgated by the United States Department of Agriculture. The grades
for fresh fruits and vegetables adopted under this section shall be official grades therefor.
The Commissioner of Agriculture and Industries, through agents duly designated by him, is
authorized to issue certificates of inspection certifying as to the grade of fresh fruits
and vegetables inspected by such agents. Certificates of inspection issued by the...
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25-12-10
Section 25-12-10 Special inspectors. (a) In addition to the deputy inspectors authorized by
Section 25-12-9, the secretary, upon the request of any company licensed to insure and insuring
in this state boilers and pressure vessels, or upon the request of any company operating pressure
vessels in this state for which the owner or user maintains a regularly established inspection
service which is under the supervision of one or more technically competent individuals whose
qualifications are satisfactory to the department and causes the pressure vessels to be regularly
inspected and rated by the inspection service in accordance with applicable provisions of
the rules and regulations adopted by the department pursuant to Section 25-12-4, shall issue
to each inspector of the insurance company a certificate of competency as a special inspector
and to each inspector of the company operating a pressure vessel a certificate of competency
as owner or user inspectors. Each inspector before...
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36-27-16
Section 36-27-16 Retirement, etc., of employees; retirement allowances. (a)(1) RETIREMENT,
ETC., OF EMPLOYEES GENERALLY; ELIGIBILITY FOR SERVICE RETIREMENT BENEFITS. a. Any Tier I plan
member who withdraws from service upon or after attainment of age 60 and any Tier II plan
member who withdraws from service upon or after attainment of age 62 may retire upon written
application to the Board of Control setting forth at what time, not less than 30 days nor
more than 90 days subsequent to the execution and filing thereof, he or she desires to be
retired; provided, that any such member who became a member on or after October 1, 1963, shall
have completed 10 or more years of creditable service; provided further, that a Tier I plan
member employed as a state policeman shall be eligible to file application for service retirement
upon attaining age 52 and a Tier II plan member employed as a state policeman or employed
as a correctional officer, firefighter, or law enforcement officer as defined...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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40-21-20
Section 40-21-20 What considered in arriving at taxable value of property. In arriving at the
value of such taxable property, whenever used in this chapter or whenever required, the Department
of Revenue, the tax assessors, deputy tax assessors, board of equalization, or other assessing
authorities and the courts shall be authorized to consider and may consider original costs,
reproduction cost new less depreciation, recent sales of contiguous or similar property, the
nature of the property, its location, whether in town, city or county, whether it is vacant
or occupied, its proximity to local advantages, its use, its fitness for the use to which
employed, or its fitness for other uses, the quality of soil, its growth of timber, its mines,
minerals, coal beds, oil or gas deposits, the amount and character of improvements thereon,
the amount of insurance carried on each item of property, the gross and net income received
therefrom during the year or years preceding the date of...
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40-25-4
Section 40-25-4 Method and time of affixing stamps. The license taxes imposed by this article
shall be paid by affixing stamps in the manner and at the time herein set forth. In the case
of cigars, stogies, cheroots, chewing tobacco, and like products, the stamps shall be affixed
to the box or container in which or from which normally sold at retail. In the case of cigarettes,
smoking tobacco, and snuff, the stamps shall be affixed to each individual package. Time allowed
for affixing stamps shall be as follows: Every wholesale or retail dealer in this state, except
wholesalers who are issued a permit by the Department of Revenue, shall immediately after
receipt of any unstamped cigars, stogies, cheroots, chewing tobacco, cigarettes, smoking tobacco,
or snuff, unless sooner offered for sale, cause the same to have the requisite denominations
and amount of stamp or stamps to represent the tax affixed as stated herein. The stamping
of the cigars, stogies, cheroots, chewing tobacco,...
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11-43-102
Section 11-43-102 Maintenance, etc., of municipal books and accounts. The clerk shall keep
a convenient set of books in which there shall be kept a separate account with each collecting
officer of the city or town. He shall keep a separate account with each department for which
a separate appropriation shall have been made, crediting the amount of the appropriation and
charging warrants drawn against the same. He shall keep such other accounts as may be necessary
to show the financial condition of the municipality and of each department thereof at all
times. He shall not allow the amount appropriated for any item of expense to be drawn on for
any other purpose. He shall not allow any warrant to be drawn unless sufficient funds actually
be in the treasury to the credit of the fund upon which such warrant is drawn unless specifically
authorized by an ordinance. (Code 1907, §1201; Code 1923, §1917; Code 1940, T. 37, §423.)...
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