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39-7-28
Section 39-7-28 Examinations of accounts and books of authority; copy of examination to be
furnished to board of trustees; publication of statement and analysis of financial standing
of authority; special audit and examination of books and accounts of authority. The municipality
or, in case of an unincorporated area in one county, the county governing body or, in an unincorporated
area in two or more counties, the Governor of Alabama, are hereby authorized and empowered
from time to time to examine the accounts and books of such authority, including its receipts,
disbursements, contracts, leases, sinking funds, investments and any other matters relating
to its financial standing. Such examination shall be made at least once in every year and
a copy of such examination shall be furnished the board of trustees of such authority, together
with a copy of any recommendations made that the examiner may deem advisable. A condensed
statement and analysis of the financial standing and condition...
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40-3-2
Section 40-3-2 Selection of members; terms of office. (a) This subsection shall apply to every
county in the state except a county subject to the provisions of subsection (b) of this section.
During the month of August, 1943, and during the month of August of each fourth year thereafter,
the county commission of each county, the county board of education and the governing body
of the largest municipality in each county shall each submit in writing to the state Commissioner
of Revenue the names of three persons, and the governing body of each other incorporated municipality
within the county shall, in like manner, submit the name of one person, all of whom are residents
of the county, who are each owners of taxable property which is located within this state,
who are each qualified electors in said county and who are, in the opinion of said nominating
body, persons competent to serve as members of the county board of equalization. In those
counties where there is no incorporated...
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45-35-244.34
Section 45-35-244.34 Applicability of other laws; construction of tax as debt. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by any municipality requesting the Houston County Commission to collect the
taxes shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by Subpart 1, and by the state use tax statutes except
where inapplicable or where herein otherwise provided including all provisions of the state
use tax statutes for enforcement and collection of taxes. (b) The tax for purposes of the
collection shall constitute a debt due Houston County as provided by law. The tax, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the tax is due or who is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.34.htm - 2K - Match Info - Similar pages
45-37A-56.43
Section 45-37A-56.43 Audit; inspection of records. (a) At least once every 12 months subsequent
to the date whereon an authority is created hereunder, the city shall appoint an expert accountant
who shall make an examination and audit of the records, books, and accounts of the authority
and shall make a report in writing to the city and the authority as to his or her examination
and audit. The accountant's compensation shall be payable out of the funds of the authority.
(b) The records of the authority shall constitute public records. Every citizen shall have
the right to inspect such records. The officer having custody of such records shall be obligated
to furnish to any citizen a certified copy of any such record on the citizen's demand and
payment to the authority of the same fee as is payable to the judge of probate of the county
for furnishing certified copies of records of the probate court. (Acts 1971, No. 2079, p.
3335, ยง24.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-56.43.htm - 1K - Match Info - Similar pages
45-49-151.06
Section 45-49-151.06 Inspection of books, records, etc. All books, records, maps, documents,
and papers of the commission, including those filed with the commission as well as those prepared
by or for it, shall at all times be open for the personal inspection of any officer of the
State of Alabama, or of any county, municipality, or other subdivision of the state, or of
any official investigative body or committee, and no person having charge or custody thereof
shall refuse this right to any officer or investigative body or committee, and it shall be
the express duty of such person to assist such officer or committee in locating records or
information desired by them. Any member or employee of the commission who violates this section
shall be deemed guilty of a misdemeanor, and upon conviction, shall be fined not more than
one hundred dollars ($100), or imprisoned in the county jail not exceeding three months. If
any member of the commission violates this section, he or she shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-151.06.htm - 1K - Match Info - Similar pages
22-4-31
Section 22-4-31 Legislative findings. The Legislature does hereby set out the following findings
and reasons for passage of this article. Alabama has adopted a system of health planning and
development administered by the State Health Planning and Development Agency (SHPDA). In addition,
the Statewide Health Coordinating Council (SHCC) is charged with reviewing Alabama's health
planning needs and writing the State Health Plan to assist the Certificate of Need Review
Board. The Certificate of Need Review Board is responsible for reviewing and approving certificate
of need applications in Alabama. There is no current systematic way for the SHPDA, SHCC, or
the Certificate of Need Review Board to collect all the health care services information necessary
for proper health care planning in Alabama, because reporting to SHPDA is voluntary. The Legislature
hereby finds and determines that collection of additional health care information is necessary
for informed statewide health planning. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-4-31.htm - 1K - Match Info - Similar pages
45-37-90.07
Section 45-37-90.07 Collection of fees and charges. (a) The Legislature hereby makes the following
findings: (1) Amendment 280 to the Constitution of Alabama 1901, provides that no tax levied
by the state or any municipality or county of the state shall apply to the authority, unless
such tax applies to the county and to the city where the authority is incorporated. (2) The
authority engages in various transactions at its facilities that would give rise to taxes
that would be levied by the state or any municipality or county of the state with respect
to such transactions if Amendment 280 did not exempt the authority from such taxes, such taxes
being herein referred to as transaction-related taxes. These transaction-related taxes may
include, but shall not be limited to, leasing or rental taxes, sales taxes, lodging taxes,
and taxes on the sale of alcoholic beverages or tobacco products. The Legislature intends
that the authority shall be allowed to collect a fee or charge in lieu of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-90.07.htm - 1K - Match Info - Similar pages
45-44-244.05
Section 45-44-244.05 Recordkeeping; investigations. It shall be the duty of the county director
of revenue to collect and receive all license fees imposed by the ordinance or resolution
and to keep records showing the amounts received by him or her from each employer and employee.
The director or any agent or employee designated by him or her shall be authorized to examine
the books, papers, and records of any employer or of any licensee in order to determine the
accuracy of any return made, or if no return was made to ascertain the amount of license fees
due under the terms of the ordinance or resolution by such examination. The director is hereby
authorized to examine any person under oath concerning any gross receipts which were or should
have been shown in the return and to this end he or she may compel the production of books,
papers, records, and the attendance of persons before him or her, whether as parties or as
witnesses, whom he or she believes to have knowledge of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.05.htm - 1K - Match Info - Similar pages
11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection of
tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to
collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant to
the provisions of Section 11-51-202 shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, provisions, rules and regulations promulgated under the Alabama
Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes
of limitation, penalties, fines, punishments, and deductions for the corresponding state tax
as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40, except where inapplicable
or where otherwise provided in this article. (b) Notwithstanding the provisions of subsection
(a), the tax provided in Section 11-51-202 on any automotive vehicle, truck trailer, trailer,
semitrailer, or travel trailer required to be licensed with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-203.htm - 2K - Match Info - Similar pages
11-54B-45
Section 11-54B-45 Mailing of proposed ordinance and notice of hearing. At least 20 days prior
to the date set for a public hearing on the proposed self-help business improvement district
plan, notice of the date, time, and place of the hearing, with a description of the geographical
area proposed to be included in the district, the proposed ordinance, and the self-help business
district plan shall be mailed to all known owners of nonexempt real property located within
the geographical area proposed to be included in the district by the municipality. The notice
shall be mailed to all known owners of nonexempt real property at the address listed in the
county property tax assessment records. In addition, a copy of the notice shall be posted
in at least three places located within the geographical area proposed to be included in the
district. A property owner's failure to receive a copy of the notice shall not constitute
grounds to contest the validity of a self-help business improvement...
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