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23-1-3
Section 23-1-3 Closing of public roads to traffic; acquisition of materials. The state, acting
through the State Department of Transportation and its duly authorized employees, and the
various counties of the state, acting through the county commissions and their duly authorized
employees, in the doing of public roads work shall have and exercise the right, power, and
authority, when deemed necessary or advisable to do so, to close public roads to traffic and,
when possible so to do, to make detour roads and to contract for such land as may be necessary
for such detour roads; also to acquire, by purchase, or by condemnation, land necessary for
drainage ditches and borrow pits, lime and stone quarries, clay and clay pits, sand and sand
pits and gravel and gravel pits, together with any and all other material of every character
that may be necessary or essential or desired in the construction and maintenance of highways
and bridges, and to tap and draw materials from the same to such...
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23-1-317
Section 23-1-317 Expenditure of proceeds; contracts; rules and regulations; conveyance of property.
(a) If such action shall be necessary in order to comply with any federal legislation relating
to federal aid in construction of roads and highways, the authority may authorize the State
Department of Transportation to expend directly any portion of proceeds from obligations issued
under this article for constructing, reconstructing and relocating federal aid projects or
work incidental or related thereto. (b) All contracts of the authority for the construction,
reconstruction and relocation of federal aid projects, and work incidental or related thereto
and the acquisition of property necessary therefor, shall be in writing, shall be subject
to the rules and regulations and shall be let under the supervision of the State Department
of Transportation and shall be subject to approval by the Governor and by the State Department
of Transportation. All work provided for in any such contract...
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23-1-85
Section 23-1-85 Construction of electric transmission, telegraph, or telephone lines in right-of-way
of county highways. The right-of-way is granted to any person or corporation having the right
to construct electric transmission, telegraph, or telephone lines within this state to construct
them along the margin of the right-of-way of public highways, subject to the removal or change
by the county commission of the county, except in cases where the State Department of Transportation
has jurisdiction over such highway. (Code 1907, §5817; Code 1923, §1357; Acts 1927, No.
347, p. 348; Code 1940, T. 23, §48.)...
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23-1-86
Section 23-1-86 Establishment, etc., within municipalities. The county commission of any county,
with the consent or permission of the city council or governing body of any municipality,
may establish, construct, and maintain any road, street, or bridge within the corporate limits
of such municipality except in cases where the State Department of Transportation has jurisdiction
over such road, street, or bridge. (Code 1923, §1367; Acts 1927, No. 347, p. 348; Code 1940,
T. 23, §49.)...
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31-1-5
Section 31-1-5 Historical museum site in Baldwin County. (a)(1) The Legislature finds that
the State Military Department has numerous items of U.S. military history including, but not
limited to, equipment, uniforms, and weapons, which the department has in storage and which
could be housed and made available for public display in a historical museum dedicated to
the United States Armed Forces and United States Military history. (2) The Legislature further
finds that the Baldwin County Commission has expressed an interest in planning, developing,
and supporting a historical museum in Baldwin County dedicated to the United States Armed
Forces and United States Military history. (b) The purpose of this section is to designate
Baldwin County as the site of a future historical museum dedicated to the United States Armed
Forces and military history in order for the Baldwin County Commission to take further actions
for the planning, development, location, fund raising, and support of a...
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31-5-4
Section 31-5-4 Assistance to veterans in presenting claims, establishing rights, etc. The State
Department of Veterans' Affairs shall assist every veteran of any war of the United States
in presenting and pursuing such claim as the veteran may have against the United States arising
out of war service and in establishing the veteran's right to any privilege, preference, care,
or compensation provided for by the laws of the United States or of the State of Alabama,
when the veteran requests such assistance. Whenever the veteran applying to a representative
of the State Department of Veterans' Affairs shall have executed a power of attorney to any
veterans' organization or the American Red Cross the representative shall accept any claim
or information pertaining to any claim, right, preference, privilege, compensation, or application
for care from the veteran and advise with him as to the proper preparation of the same and
then forward the same to the State Department of Veterans' Affairs...
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37-11C-4
Section 37-11C-4 Allowance and claim of tax credits; Railroad Rehabilitation Income Tax Credit
Account; written transfer agreements. (a) For tax years beginning after December 31, 2019,
there is a credit allowed against the state income tax levied by Section 40-18-2 equal to
50 percent of an eligible taxpayer's qualified railroad rehabilitation expenditures. The tax
credit allowed under this section may not exceed three thousand five hundred dollars ($3,500)
multiplied by the number of miles of railroad track owned or leased within the state by the
eligible taxpayer at the close of the taxable year. (b) There is created within the Education
Trust Fund a separate account named the Railroad Rehabilitation Income Tax Credit Account.
The Commissioner of Revenue shall certify to the state Comptroller the amount of income tax
credits under this section and the state Comptroller shall transfer into the Railroad Rehabilitation
Income Tax Credit Account only the amount from sales tax revenues...
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40-21-12
Section 40-21-12 Description of real property, fixtures and other tangible property within
state. All railroad, electric, hydroelectric, telephone and telegraph companies, and all water,
gas, street, and interurban railroad companies and all docks, terminals, toll road, toll bridge,
and ferry companies and all other public utility companies must make return of each item of
real estate describing by metes and bounds and giving number of acres in each tract or by
lot and block number, if in incorporated cities or towns, and of the improvements thereon,
and all the buildings and structures, stating material of which constructed, and all machinery,
fixtures, and appliances, and all other tangible property and assets owned and assessed, or
liable to assessment for the same year, within this state, and the location and assessed value
thereof, and the county, city, town, or school district, or other tax district wherein the
same are assessed for taxation for state, county, municipal, school,...
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45-22-243.90
Section 45-22-243.90 Definitions. (a) The following words, terms, and phrases where used in
this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) CITY OF CULLMAN. The City of Cullman in the county. (2)
COMMISSIONER. The Commissioner of Revenue of the State. (3) COUNTY. Cullman County in the
State of Alabama. (4) COUNTY TREASURER. The county treasurer of the county or other officer
or entity at the time that exercises the functions of treasurer of the county. (5) FISCAL
YEAR. The period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (6) HIGHWAY DIRECTOR. The Director of Transportation.
(7) MONTH. A calendar month. (8) MUNICIPALITIES OTHER THAN THE CITY OF CULLMAN. As of any
particular time, each incorporated municipality in the county other than the City of Cullman
which at the time exists in the county and which shall have been incorporated prior to...
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45-41-130
Section 45-41-130 Employment of county engineer; qualifications; requirements. The Lee County
Commission shall employ a county engineer who shall be a thoroughly qualified and competent
civil engineer possessing all of the qualifications as specified for county engineers under
the general laws of the State of Alabama and who shall reside in Lee County during his or
her employment; and the commission shall delegate authority to the engineer to manage the
county highway department and maintain county roads, highways, bridges, and ferries in Lee
County. (Act 90-195, p. 226, §1.)...
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