45-17-242.03
Section 45-17-242.03 Issuance of stamps. If the tax herein authorized is imposed, the board
of revenue, court of county commissioners, or other like governing body of Colbert County
shall provide for the preparation and issuance of stamps by the clerk of the county governing
body. When wholesalers or jobbers, who have qualified as such in accordance with any rules
and regulations of the county governing body, desire to purchase stamps as prescribed herein
for use on taxable tobaccos sold and delivered by them, the county governing body shall allow
on such sales of tobacco tax stamps a discount of two percent of the entire amount of the
sale. (Acts 1957, No. 243, p. 308, §4.)...
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45-25-240.20
Section 45-25-240.20 Creation; quarters, equipment, supplies, etc.; personnel. There is created
within the tax assessor's office of DeKalb County a license division which shall issue all
motor vehicles licenses and titles issued through the tax assessor's office. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies except such stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the Comptroller. The county commission shall
also provide such clerks and other assistants for the tax assessor as shall be necessary,
from time to time, for the proper and efficient performance of the duties of the office. The
tax assessor shall have authority to employ such clerks, and other assistants, and their compensation
shall be set by the county commission. The compensation of the clerks and assistants shall
be paid out of the general fund of the county in the same...
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45-43-240.20
Section 45-43-240.20 Creation; offices, supplies, personnel. A license division is created
within the office of Tax Assessor of Lowndes County. The license division shall issue all
motor vehicle licenses and titles issued in Lowndes County. The County Commission of Lowndes
County shall furnish suitable quarters and provide the necessary forms, books, stationery,
records, equipment, and supplies, except stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the Comptroller. The county commission shall
also provide the clerks and other assistants for the tax assessor, as shall be necessary from
time to time, for the proper and efficient performance of the duties of his or her office
or may transfer existing employees who are employed by the county. The compensation of the
clerks and assistants shall be established by the county commission and be paid out of the
general fund of the county in the same manner as other county employees are paid....
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45-40-242
Section 45-40-242 Created; office space, equipment, personnel; compensation. There is hereby
created within the tax assessor's office of Lawrence County a license division which shall
issue all motor vehicle licenses issued through the tax assessor's office. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies, except such stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the Comptroller. The county commission shall
also provide such clerks and other assistants for the tax assessor as shall be necessary from
time to time for the proper and efficient performance of the duties of his or her office.
The tax assessor shall have a chief clerk for the assessment division and chief clerk for
the motor vehicle license division. The tax assessor shall have authority to employ such clerks,
and other assistants, and to fix their compensation; however, the number...
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45-19-80.20
Section 45-19-80.20 Legislative findings; additional court costs. (a) The Legislature finds
that the office of sheriff is an integral part of the court system of this state and Coosa
County. It further notes that our judicial process could not operate without the assistance
of the sheriff's department which serves summons and other processes. (b) In Coosa County,
in addition to all other fees, there shall be taxed as costs the sum of five dollars ($5)
in each civil or quasi-civil action at law, suit in equity, criminal case, quasi-criminal
case, proceedings on a forfeited bail bond, or proceedings on a forfeited bond given in connection
with an appeal from a judgment or conviction in the Circuit Court of Coosa County, or the
District Court of Coosa County, hereinafter filed in or arising in the Circuit Court of Coosa
County, or the District Court of Coosa County, or brought by appeal, certiorari or otherwise
to the Circuit Court of Coosa County, or the District Court of Coosa County,...
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45-19-80.21
Section 45-19-80.21 Legislative findings; additional court costs; Sheriff's Fund. (a) The Legislature
finds that the office of sheriff is an integral part of the court system of this state and
Coosa County. It further notes that our judicial process could not operate without the assistance
of the sheriff's department which serves summons and other processes. (b) In Coosa County,
in addition to all other fees, there shall be taxed as costs the sum of twenty dollars ($20)
in each civil or quasi-civil action at law, suit in equity, criminal case, quasi-criminal
case, proceedings on a forfeited bail bond, or proceedings on a forfeited bond given in connection
with an appeal from a judgment or conviction in the Circuit Court of Coosa County, or the
District Court of Coosa County, hereinafter filed in or arising in the Circuit Court of Coosa
County, or the District Court of Coosa County, or brought by appeal, certiorari or otherwise
to the Circuit Court of Coosa County, or the District Court...
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45-23-240.40
Section 45-23-240.40 Creation; clerks and assistants. There is created within the Tax Assessor's
Office of Dale County a license division. The county commission shall furnish suitable quarters
and provide the necessary forms, books, stationery, records, equipment, and supplies, except
for such stationery forms and supplies as are furnished pursuant to law by the State Department
of Finance or the Comptroller. The county commission shall insure that the tax assessor has
sufficient staff and shall provide such clerks, and other assistants for the tax assessor
as shall be necessary from time to time for the proper and efficient performance of the duties
of the office. The tax assessor shall have authority to employ such clerks, and other assistants,
and to fix their compensation; provided however, the number and compensation of such clerks
and other assistants shall be subject to the approval of the county commission. The compensation
of such clerks and other assistants shall be paid...
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45-28-241.20
Section 45-28-241.20 Creation; equipment; personnel; compensation. There is hereby created
within the Tax Assessor's office of Etowah County a license division which shall issue all
motor vehicles licenses, and titles, issued through the tax assessor's office. The county
commission shall furnish suitable quarters and provide the necessary forms, books, stationery,
records, equipment, and supplies, except such stationery forms and supplies as furnished pursuant
to law by the State Department of Finance or the Comptroller. The county commission shall
also provide such clerks, and other assistants for the tax assessor as shall be necessary
from time to time for the proper and efficient performance of the duties of his or her office.
The tax assessor shall have authority to employ such clerks and other assistants and to fix
their compensation, subject to and in accordance with the Etowah County Personnel Board Act
concerning county employees. The compensation of the clerks and assistants...
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45-34-80.20
Section 45-34-80.20 Summons; service. (a) Notices of the requirement of the attendance of jury
service in the Circuit Court of Henry County may be served by first class mail or may be served
as provided by the Alabama Rules of Civil Procedure and this code. If, in the discretion of
the sheriff, the service is made by first class mail, such service shall be made as follows.
It shall be the duty of the sheriff to enclose the summons in an envelope addressed to the
person to be served and place all necessary postage and a return address thereon with notice
to the postal authorities not to forward outside of the county. In the event the jury summons
is returned to the sheriff by the post office of the United States without delivery, the summons
shall be made by the sheriff returned NOT FOUND. All jury summons not returned by the post
office shall be considered for all purposes as sufficient personal and legal service. The
provisions of this subsection in reference to service by mail,...
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45-44-244
Section 45-44-244 Authorization to levy tax; referendum. (a) If first approved by a majority
of the qualified electors of Macon County who vote thereon at a referendum election held for
that purpose, the court of county commissioners, board of revenue, or other like governing
body of Macon County may by ordinance or resolution, levy and impose a county license tax
or fee upon any person who engages in or follows any trade, occupation, or profession, as
defined in this subpart, which license tax or fee shall be measured by one percent of the
gross receipts of each such person. (b) The court of county commissioners, board of revenue,
or other like governing body of Macon County shall order and provide for holding a referendum
election on the question of levying the license tax or fee as provided in subsection (a).
The election shall be held, in the same manner as other elections are held, within 120 days
of August 21, 1981. The exact date shall be set by the county governing body. (Act...
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