Code of Alabama

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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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45-27-230
Section 45-27-230 Compensation for sheriff. Upon the expiration of the current term of office,
the Sheriff of Escambia County shall receive as his or her compensation, including base salary,
the same amount of compensation received by the tax collector and tax assessor pursuant to
Act No. 81-1168, H. 95, 1981 Third Special Session. The compensation shall be paid in equal
monthly installments out of the general fund of the county. In addition, the sheriff shall
receive the same cost-of-living increases afforded other county employees. (Act 82-745, p.
218, §1.)...
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45-28-230.02
Section 45-28-230.02 Expense allowance. In addition to any expense allowance, salary, or other
compensation provided to the sheriff, the Etowah County Commission may provide the Sheriff
of Etowah County with an additional expense allowance in an amount to be set by resolution
of the commission. The expense allowance shall be paid in monthly installments out of the
general fund of the county. (Act 2019-401, §2.)...
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45-16-230
Section 45-16-230 Salary. A Sheriff of Coffee County elected or appointed on or after September
22, 2015, shall receive an annual salary of seventy-five thousand dollars ($75,000) per year.
Except as provided in subsection (b), the salary shall constitute the total compensation payable
to the sheriff, and shall be in lieu of any salary, expense allowance, or other compensation
provided by law. The sheriff shall be paid from the same funds and in the same manner as presently
provided. (b) The annual salary provided in subsection (a) shall continue to be adjusted thereafter
as authorized in Chapter 2A of Title 11. (c) If there is a break in continuous service as
sheriff on or after September 22, 2015, upon reappointment or reelection as sheriff, he or
she shall receive the base salary as provided in subsection (a), which may be adjusted as
provided in subsection (b). (Act 88-746, p. 151, §3; Act 2015-552, 2nd Sp. Sess., §3.)...

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45-27-230.40
Section 45-27-230.40 Compensation of sheriff and deputies. Upon the expiration of the current
term of office, the Sheriff of Escambia County, Alabama, shall receive as his or her compensation,
including base salary, the sum of twenty-two thousand five hundred dollars ($22,500) per annum.
At the same time, all deputies sheriff, other than the chief deputy sheriff of the county,
shall receive as their base salary the sum of nine thousand six hundred dollars ($9,600) per
annum. Such salaries shall be paid in equal monthly installments out of the general fund of
the county. (Acts 1978, No. 74, p. 1764, §1.)...
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45-28-71
Section 45-28-71 Filling vacancies. (a) Whenever a vacancy occurs, for any reason whatsoever,
in any Etowah County office more than one year before the expiration of the term of office,
the Etowah County Commission shall forthwith order an election to be held by the qualified
electors of the county to fill such vacancy. Such election shall otherwise be held and conducted
in the same manner as provided by law for countywide or special elections. (b) In the event
the unexpired term is for less than a year, the county commission shall, at their discretion,
either make an appointment for the unexpired term or oversee the operation of the vacant office.
Provided, however, that no person appointed nor any member of the county commission shall
be eligible to immediately qualify to hold the same office subsequent to such special election
without the elapse of one full term. Thereafter, such person shall be eligible to qualify
for the office, as provided by law. (Act 88-790, p. 227, §§1, 2.)...
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45-28-120.01
Section 45-28-120.01 Supplemental salaries. (a) The Sheriff, the Judge of Probate, and the
Revenue Commissioner of Etowah County are each authorized to supplement the salaries of employees
in the unclassified service of their respective offices through the use of discretionary funds,
as provided in this section. (b) The supplementation of the salary of employees in the unclassified
service pursuant to the authorization of this section shall in no way reduce, alter, or diminish
the salaries and benefits that are otherwise provided to the employees of Etowah County. (c)
The named elected officials are specifically authorized to supplement the salaries of the
unclassified employees in their sole discretion without the necessity of the prior approval
or consent of the Etowah County Commission. (d) Upon written notification of the decision
by the elected official to the county commission to supplement the salary of any individual
or individuals in the unclassified service, the county...
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45-28-231.01
Section 45-28-231.01 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE JUNE 6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. In addition to
any expense allowance, salary, or other compensation provided to the sheriff, the Etowah County
Commission may provide the Sheriff of Etowah County with an additional expense allowance in
an amount to be set by resolution of the commission. The expense allowance shall be paid in
monthly installments out of the general fund of the county. (Act 2019-401, §2.)...
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45-17-230
Section 45-17-230 Total compensation. Commencing with the next term of office, the Sheriff
of Colbert County shall receive total compensation of fifty thousand dollars ($50,000) per
annum payable from the county general fund in equal installments in the same manner as other
county employees are paid. This compensation shall be in lieu of any salary, monthly expense
allowance, or fees paid as compensation to the sheriff. (Act 92-514, p. 1048, §1.)...
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45-9-230
Section 45-9-230 Salary. Beginning October 1, 1993, the Sheriff of Chambers County shall receive
a salary of fifty thousand dollars ($50,000) per annum. The salary shall be in lieu of any
and all other salary, expense allowance, or compensation heretofore provided by law and shall
be payable in equal monthly installments from the county general fund. (Act 93-383, p. 659,
§1.)...
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