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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds.
(a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby
authorized to levy a privilege or license tax in an amount not to exceed two percent against
every person engaging in Jackson County in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The tax shall be levied upon the charge for such rooms, lodgings,
or accommodations, including the charge for use of rental of personal property and services
furnished in such room or rooms. (b) There are exempted from the tax authorized by this section
and from the computation of the amount of the tax levied or payable hereunder the following:
Charges for property sold or services furnished which are required to be...
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45-45-31.04
Section 45-45-31.04 Classification and preservation of records; disposal of records;
building for retention of records. The county records commission shall be charged with the
responsibility of determining which county records shall be permanently preserved because
of their historical value, and which records may be destroyed or otherwise disposed of after
they have been microfilmed. No record of the probate office or circuit court shall be destroyed
unless otherwise permitted by law. The commission shall classify the different types of records
accordingly. No county official shall cause any county records to be destroyed or otherwise
disposed of without first obtaining the approval of the county records commission. Before
destroying any records, the disposal of which by a county official has been approved by the
commission, such records shall be offered to the Huntsville Public Library, State Department
of Archives and History, the local historical association, and the Huntsville...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-31.04.htm - 1K - Match Info - Similar pages
14-9-41
Section 14-9-41 Computation of incentive time deductions. (a) Each prisoner who shall
hereafter be convicted of any offense against the laws of the State of Alabama and is confined,
in execution of the judgment or sentence upon any conviction, in the penitentiary or at hard
labor for the county or in any municipal jail for a definite or indeterminate term, other
than for life, whose record of conduct shows that he or she has faithfully observed the rules
for a period of time to be specified by this article may be entitled to earn a deduction from
the term of his or her sentence as follows: (1) Seventy-five days for each 30 days actually
served while the prisoner is classified as a Class I prisoner. (2) Forty days for each 30
days actually served while the prisoner is a Class II prisoner. (3) Twenty days for each 30
days actually served while the prisoner is a Class III prisoner. (4) No good time shall accrue
during the period the prisoner is classified as a Class IV prisoner. (b)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/14-9-41.htm - 7K - Match Info - Similar pages
45-10-170.42
Section 45-10-170.42 Connection with public sewerage system. (a)(1) The Cherokee County
Commission, through the county health department, shall compel connection of any new construction
in resort areas to any available public sewerage system, whether publicly or privately owned.
(2) The county commission, through the county health department, shall compel the connection
of existing privies, water closets, and septic tanks in resort areas which are not designed
or operated in full compliance with all applicable state and county regulations with any available
public sewerage system, whether publicly or privately owned. In case of failure of the property
user to connect after reasonable notice from the county as provided in Section 45-10-170.43,
the county health department may connect the privies, water closets, and septic tanks with
the sewerage system and the expense of the same shall be assessed against the property and
the cost thereof shall be a lien upon the property in favor of...
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45-31-233.02
Section 45-31-233.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2020 REGULAR SESSION, EFFECTIVE AUGUST 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
(a) The sheriff shall keep and maintain a separate permanent record of all abandoned and stolen
firearms, not subject to disposition by general law. The records shall state the description
of the firearm, the date of recovery of the firearm, the serial or other identifying number,
if any, of the firearm, and the place of recovery of the firearm. Firearm as used in this
part shall have the same meaning as defined in Section 13A-8-1. (b) Unless otherwise
provided by law, the sheriff may sell or destroy these firearms if the owner of the firearm
does not claim the firearm within 12 months of the date the sheriff obtained it. (c) The sheriff
may sell the firearms only to gun dealers who have held an active business license from Geneva
County for at least one year immediately prior to the date of the sale. The sheriff...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-233.02.htm - 1K - Match Info - Similar pages
22-52-31
Section 22-52-31 Proceedings for civil commitment of persons accused of crimes, committed
to custody of Department of Mental Health and determined to be unable to attain capacity to
proceed to trial in foreseeable future; effect of such civil commitment upon statute of limitations,
etc. (a) Upon certification by the superintendent of Bryce or Searcy Hospital or any other
facility so designated by the commissioner that any person accused of a crime and committed
to the custody of the department in one of its facilities has been determined by appropriate
members of the medical staffs of said facilities as designated by the superintendent to be
unable to attain the capacity to proceed to trial in the foreseeable future, the commissioner
or his designee is hereby authorized to petition the judges of probate of Tuscaloosa or Mobile
Counties or any judge of probate where such facility exists for an order of civil commitment
to the Department of Mental Health. All of the subsequent provisions...
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27-25-3
Section 27-25-3 Definitions. For the purposes of this chapter, the following terms shall
have the following meanings: (1) ABSTRACT OF TITLE. A compilation or summary of all instruments
of public record of whatever kind or nature which in any manner affect title to a specified
parcel of real property. (2) BUSINESS ENTITY. A domestic entity properly formed and existing
under Title 10A. (3) COMMISSIONER. The Commissioner of the Alabama Department of Insurance.
(4) INDIVIDUAL. A natural person. (5) NAIC. The National Association of Insurance Commissioners,
its subsidiaries and affiliates, and any successor thereof. (6) OPINION OF TITLE. A written
expression of the status of title, including, but not limited to, the validity or invalidity
thereof, based upon an examination by an attorney at law, who is licensed to practice law
in this state, of instruments of public record or an abstract thereof affecting title to a
specified parcel of real property to ascertain the history and present...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-9-19
Section 40-9-19 Homesteads. (a)(1) Homesteads, as defined by the Constitution and laws
of Alabama, are exempt from all state ad valorem taxes. In no case shall the exemption apply
to more than one person or head of the family, nor shall the exemption exceed $4,000 in assessed
value or 160 acres in area for any resident of this state who is not over 65 years of age.
(2) The homesteads of residents of this state, over 65 years of age, or who are retired due
to permanent and total disability, regardless of age, or who are blind as defined in Section
1-1-3, regardless of age or whether such person is retired, shall be exempt from all state
ad valorem taxes. (3) The state Commissioner of Revenue may define and specify the condition
or state of health that makes a person "permanently and totally disabled" and may
issue certificates of disability to the person as he or she may find meets such specifications.
Any person who is drawing any pension or annuity from the armed services or a company...
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45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or stocks, nor...
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