45-39-140.03
Section 45-39-140.03 Fire protection service fee - Collection, administration, and enforcement. The fire protection service fee shall be collected, administered, and enforced as closely as possible at the same time, in the same manner, and under the same requirements and laws as are the ad valorem taxes of the state. The proceeds of the fee shall be paid into a special county fund. Within 30 days of payment into the special fund, the county commission shall divide the funds equally among all eligible volunteer fire departments. The county commission may establish rules and procedures regarding the transfer, investing, accounting, and handling of the funds. (Act 90-441, p. 604, §4.)...
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45-40-244.09
Section 45-40-244.09 Enforcement. The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with interest and penalties, shall constitute and be secured by a lien upon the property of the person from whom the taxes are due or who is required to collect the taxes. All provisions of the revenue laws of this state which apply to the enforcement of liens for privilege or license taxes due the state shall apply fully to the collection of the county taxes levied hereby, and the agency for the use and benefit of the county shall collect such taxes and enforce this part and shall have and exercise for such collection and enforcement all rights and remedies that the state or the Alabama Department of Revenue has for collection of the state lodging tax. The agency shall have full authority to employ such...
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45-41-244.25
Section 45-41-244.25 Taxes constitute debt. The taxes imposed by this subpart shall constitute a debt due Lee County and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect the taxes. All provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the county taxes levied, and the State Department of Revenue for the use and benefit of Lee County shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales tax and the use tax. The State Department of Revenue shall have full authority to employ such...
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45-44-150.14
Section 45-44-150.14 Disposition of funds. (a) All fees, commissions, taxes, and other monies, including fines and forfeitures, received under this part shall be paid to the treasurer of the racing commission. All such monies remaining after payment of expenses incurred in the administration of this part shall be distributed as provided by law within 15 days following the quarterly receipt thereof. The Macon County Racing Commission shall then distribute such net proceeds on a quarterly basis as follows: (1) The first 51 percent of such net proceeds shall be distributed to the Macon County Board of Education as follows: a. Fifty-one percent of the 51 percent shall go to the general fund of the Macon County Board of Education to be used as they shall see fit. b. The remaining 49 percent of the 51 percent shall be used exclusively for a pro rata basis salary subsidy for all employees of the county board of education including specifically teachers, administrative personnel and support...
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16-13-106
Section 16-13-106 Records. The county board of education or the city board of education, as the case may be, shall keep in its minutes a complete record of all warrants issued under the provisions of this article, which record shall show upon what authority the warrants are issued, the amounts in which issued, the persons to whom issued, the dates of issue, the purpose or purposes for which issued, the rate of interest to be paid and the time and place of payment of each installment of principal and interest. It shall be the duty of the superintendent of education to prepare in duplicate on the first day of October in each year, and whenever additional warrants are issued, a record showing all of the information required by this section as to all warrants then outstanding, and he shall deliver one copy of each such record to the custodian of county school funds or the treasurer of the city school funds, as the case may be. (Acts 1939, No. 186, p. 334, § 17; Code 1940, T. 52,...
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16-13-198
Section 16-13-198 Use of district funds. The funds arising from levying a special tax for school purposes in any school tax district under the jurisdiction of the county board of education shall be used for the exclusive benefit of the public schools of such districts; provided, that in any school tax district where such tax is being levied there is no public school, the funds arising from levying said tax may be used for the purpose of transporting school children residing in such district to a school located in another district. In the case of cities and towns under independent boards, said county tax collector shall collect said taxes and pay over the same to the treasurer of said city or town to be used for the exclusive benefit of the schools thereof in accordance with the law. (School Code 1927, §289; Acts 1931, No. 481, p. 559; Code 1940, T. 52, §272.)...
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36-22-3
Section 36-22-3 Duties generally. (a) It shall be the duty of the sheriff: (1) To execute and return the process and orders of the courts of record of this state and of officers of competent authority with due diligence when delivered to him or her for that purpose, according to law. (2) To attend upon the circuit courts and district courts held in his or her county when in session and the courts of probate, when required by the judge of probate, and to obey the lawful orders and directions of such courts. (3) To, three days before each session of the circuit court in his or her county, render to the county treasury or custodian of county funds a statement in writing and on oath of the moneys received by him or her for the county, specifying the amount received in each case, from whom and pay the amount to the county treasurer or custodian of county funds. (4) To, with the assistance of deputies as necessary, ferret out crime, apprehend and arrest criminals and, insofar as within their...
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40-5-15
Section 40-5-15 Levy and sale of personal property - Application and disposition of proceeds. The proceeds arising from such sale shall be applied to the payment of the expenses of the sale and of the taxes, interest, and fees due from such taxpayer, and any balance remaining shall be paid to the owner of the property, if present at the sale; if not present or if present and he refuses to receive the same, the collector shall deposit such balance with the county treasurer or, if there is no county treasurer, with such officer entrusted with the county funds, taking a receipt therefor, and the same shall be kept as a special fund; and, whenever the owner shall apply to the collector for such balance, the collector shall deliver to him the receipts therefor, and upon presentation thereof by such owner, the officer with whom such deposit was made shall pay to him the amount expressed in the receipt. But if such excess is not called for in three years after such sale by the person entitled...
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41-10-550
Section 41-10-550 Appropriation and pledge of funds for authority obligations. (a) For the purpose of providing funds to enable the authority to pay debt service referable to any bonds issued by it, amounts due on any authority guaranties entered into by it under this division and other obligations incurred by the authority pursuant to this division, and to pay the costs of acquiring, operating, and maintaining any project or other property the authority may own, acquire, or operate and to pay any other costs, expenses, or obligations of the authority, there is irrevocably pledged to such purpose and is appropriated to the authority so much as may be necessary therefor of the appropriated funds. All moneys hereby appropriated and pledged shall be deposited in a special fund maintained by the State Treasurer separate and apart from all other funds under his or her supervision, and the State Treasurer is hereby directed to cause moneys in the special fund to be disbursed solely for the...
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41-29-505
Section 41-29-505 Deposit and investment of and disbursements from bond proceeds. (a) The proceeds of all bonds, other than refunding bonds, issued by the authority remaining after paying expenses of their issuance, shall be deposited in the state treasury and shall be carried in the state treasury in a special or separate account or accounts. Such funds shall be subject to be drawn upon by the authority, but any funds so withdrawn shall be used solely for the purposes for which the bonds were issued as authorized in this article. (b) The state treasurer, with the approval of the secretary of the authority, shall invest funds not needed by the authority within the ensuing thirty days for any purpose for which they are held, which investments shall be made in the manner authorized and provided for in Section 36-17-18. The state treasurer and the authority may apply so much as may be necessary from the earnings on said investments toward satisfaction of the arbitrage rebate requirements...
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