40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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40-13-51
Section 40-13-51 Definitions. As used in this article, the following terms shall have the following
meanings: (1) BORROW PIT. An area from which soil or other unconsolidated materials are removed
to be used, without further processing, for highway or road construction and maintenance.
(2) COMMISSIONER. The Commissioner of Revenue of the Alabama Department of Revenue. (3) DEPARTMENT.
The Alabama Department of Revenue. (4) OPERATOR. Any person engaged in mining or quarrying
operations in the state, whether individually, jointly, or through a parent, subsidiary, or
affiliated company, or by agent, employee, or contractor. (5) PERSON. Any individual or individuals,
partnership, limited partnership, corporation, limited liability company, limited liability
partnership, business trust, or any other association of persons. (6) POLLUTION CONTROL OR
ABATEMENT. As defined in Section 40-23-4(a)(16) and shall include, but shall not be limited
to, severed materials used in the treating, modifying,...
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45-25-130
Section 45-25-130 Qualifications; compensation; duties; employment of road supervisor. (a)
The DeKalb County Commission shall employ a county engineer, who shall be a thoroughly qualified
and competent, licensed professional civil engineer, possessing all of the qualifications
as specified for county engineers under the general laws of the State of Alabama. The engineer
shall reside within DeKalb County during his or her employment. (b) The county commission
shall fix the amount of the salary of the county engineer in an amount to be determined by
the county commission and as approved by the State Department of Transportation as appropriate
for experience, training, and education. The compensation shall be paid in equal monthly payments
from the county gasoline tax or road and highway funds as appropriate. (c) The employment
of the county engineer shall be made by contract to include all terms and requirements addressed
within this section and shall fully disclose all salaries, raises,...
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45-29-140
Section 45-29-140 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) AUTHORITY. The Fayette County Water Coordinating and Fire Prevention Authority, a public
corporation organized pursuant to this article. (2) BOARD. The Board of Directors of the Fayette
County Water Coordinating and Fire Prevention Authority. (4) CONCISE LEGAL DESCRIPTION. A
reasonably concise description of a particular geographic area which may be by metes and bounds
or by reference to government surveys, recorded maps and plats, municipal, county, or state
boundary lines, well defined landmarks, and other monuments, or any combination of the foregoing.
(5) COUNTY. Fayette County. (3) BONDS. Bonds, notes, and certificates representing an obligation
to pay money. (6) DIRECTOR. A member of the Board of Directors of the Fayette County Water
Coordinating and Fire Prevention Authority. (7) FIRE...
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45-38-141
Section 45-38-141 Definitions. When used in this part, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) AUTHORITY. The Lamar County Water Coordinating and Fire Prevention Authority, a public
corporation organized pursuant to this part. (2) BOARD. The Board of Directors of the Lamar
County Water Coordinating and Fire Prevention Authority. (3) BONDS. Bonds, notes, and certificates
representing an obligation to pay money. (4) CONCISE LEGAL DESCRIPTION. A reasonably concise
description of a particular geographic area which may be by metes and bounds or by reference
to government surveys, recorded maps and plats, municipal, county, or state boundary lines,
well-defined landmarks and other monuments, or any combination of the foregoing. (5) COUNTY.
Lamar County. (6) DIRECTOR. A member of the Board of Directors of the Lamar County Water Coordinating
and Fire Prevention Authority. (7) FIRE PROTECTION SERVICE....
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45-47-250
Section 45-47-250 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) AUTHORITY. The Marion County Public Water Authority, a public corporation organized pursuant
to this article. (2) BOARD. The Board of Directors of the Marion County Public Water Authority.
(3) BONDS. Bonds, notes, and certificates representing an obligation to pay money. (4) CONCISE
LEGAL DESCRIPTION. A reasonably concise description of a particular geographic area which
may be by metes and bounds or by reference to government surveys, recorded maps and plats,
municipal, county, or state boundary lines, well-defined landmarks and other monuments, or
any combination of the foregoing. (5) COUNTY. Marion County. (6) DIRECTOR. A member of the
Board of Directors of the Marion County Public Water Authority. (7) FIRE PROTECTION SERVICE.
All services involved in protecting property and life from fires...
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9-7-13
Section 9-7-13 Activities deemed permissible uses within coastal area; determination of additional
permissible uses. (a) The Legislature of Alabama finds that the following activities shall
constitute permissible uses within the coastal area: (1) The accomplishment of emergency decrees
of any duly appointed health officer of a county or municipality or of the state acting to
protect the public health and safety; (2) The conservation, repletion and research activities
of the Marine Environmental Sciences Consortium, the Marine Resources Division of the Department
of Conservation and Natural Resources and the Mississippi-Alabama Sea Grant Consortium; (3)
The exercise of riparian rights by the owner of the riparian rights; provided, that the construction
and maintenance of piers, boathouses and similar structures shall be on pilings that permit
a reasonably unobstructed ebb and flow of the tide; (4) The normal maintenance and repair
of bulkheads, piers, roads and highways existing on the...
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9-8-20
Section 9-8-20 Definitions. Wherever used or referred to in this article, unless a different
meaning clearly appears from the context: (1) DISTRICT or SOIL AND WATER CONSERVATION DISTRICT.
A governmental subdivision of this state and a public body corporate and politic organized
in accordance with the provisions of this article for the purposes, with the powers and subject
to the restrictions set forth in this article. (2) SUPERVISOR. One of the members of the governing
body of a district appointed in accordance with the provisions of this article. (3) COMMITTEE
or STATE SOIL AND WATER CONSERVATION COMMITTEE. The agency created in Section 9-8-22. (4)
PETITION. A petition filed under the provisions of subsection (a) of Section 9-8-23 for the
creation of a district. (5) STATE. The State of Alabama. (6) AGENCY OF THIS STATE. Such term
includes the government of this state and any subdivision, agency or instrumentality, corporate
or otherwise, of the government of this state. (7) UNITED...
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9-8-22
Section 9-8-22 State Soil and Water Conservation Committee. (a) There is hereby established,
to serve as an agency of the state and to perform the functions conferred upon it in this
article, the State Soil and Water Conservation Committee. (b) This committee shall consist
of nine persons: The Director of the State Cooperative Agricultural Extension Service, the
Director of the State Agricultural Experiment Station, the Supervisor of Vocational Agricultural
Education and six members who are soil and water conservation district supervisors, to be
appointed by the Governor, one such appointive member from each of the six major geographical
areas of the state as such areas are designated on January 1, 1972, by the State Association
of Soil and Water Conservation district supervisors. The appointive members of the committee
shall hold office for a term of three years and until their successors are appointed. Such
members shall be appointed by the Governor from a list containing the names...
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9-8A-1
Section 9-8A-1 Definitions. The following words and phrases used in this chapter, and others
evidently intended as the equivalent thereof, shall, in the absence of clear implication herein
otherwise, have the following respective meanings: (1) ALLOCATED FUNDS. That portion of the
funds appropriated to the commission that are allocated by the commission to the soil and
water conservation district in each county of the state. (2) AUTHORIZED INVESTMENTS. Bonds
or other obligations of, or guaranteed by, the United States of America or the state, or interest
bearing bank and savings and loan association deposits or obligations, obligations of any
agency of the United States of America, any obligations in which a state chartered savings
and loan association may invest its funds, any agreement to repurchase any of the foregoing,
or any thereof. (3) COMMISSION. The Alabama Agricultural and Conservation Development Commission
organized pursuant to the provisions of the Constitution of Alabama...
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