45-47-250.04
Section 45-47-250.04 Board of directors. (a) The Marion County Public Water Authority shall
be governed by a board of directors. All powers of the authority shall be exercised by the
board or pursuant to its authorization. (b) The initial board of directors shall consist of
three citizens appointed to incorporate the authority and six other directors to be appointed
within 45 days after the date the authority is incorporated as follows: (1) In addition to
the appointment of one of the incorporators who shall serve an initial term of six years,
the Marion County Commission shall appoint the county engineer as one director. (2) The Marion
County Firefighters Association shall appoint one member from their associations who shall
serve an initial term of two years. (3) With each incorporated municipality, regardless of
size, having one vote in the selection, the elected mayors of all incorporated municipalities
in Marion County shall appoint one director who shall serve an initial term of...
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45-27-245.33
Section 45-27-245.33 Disposition of funds. The proceeds of the revenue accruing from the additional
privilege and license tax, consumers' use tax, and sellers' use tax levied by Section 45-27-245.31
shall be distributed and used as follows: (1) Thirty percent of the net proceeds collected
shall be distributed to the duly recognized volunteer fire departments or rescue squads, or
both, in the unincorporated areas of the county. Only volunteer fire departments properly
certified by the Alabama Forestry Commission and members of the Escambia County Volunteer
Fire Departments Association shall be eligible to receive the proceeds and use them as follows:
a. Each eligible department shall receive an equal portion of the proceeds. Each department
in the Escambia County Volunteer Fire Departments Association shall send one voting delegate
to a meeting of the association to be held no later than 30 days after May 1, 2004, to vote
on whether the member departments shall provide financial support...
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45-47-242.20
Section 45-47-242.20 Consolidation of offices and duties. (a) Upon the occurrence of a vacancy
in either the office of tax assessor or tax collector, there shall be a county revenue commissioner
in Marion County. Thereafter, a commissioner shall be elected at the general election next
following the expiration of the term of office of the remaining successor. The county revenue
commissioner shall serve for a term of six years next after his or her election and until
his or her successor is elected and has qualified. (b) The county revenue commissioner shall
do and perform all acts, duties, and functions required by law to be performed either by the
tax assessor or by the tax collector of the county. (c) Subject to the approval of the county
commission, the county revenue commissioner shall appoint and fix the compensation of a sufficient
number of deputies, clerks, and assistants to perform properly the duties of his or her office.
The acts of deputies shall have the same force and...
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9-8-24
Section 9-8-24 Supervisors. The governing body of the district shall consist of one supervisor
from each of the counties within the district, but in no event less than five, appointed as
provided in this article. The supervisors shall be persons who are by training and experience
qualified to perform the specialized skilled service which will be required of them in the
performance of their duties under this article. The supervisors shall designate a chairman
and may, from time to time, change such designation. Each supervisor shall be appointed for
a term of three years except that of those supervisors who are first appointed, two shall
be designated to serve for one year, two for two years and the remaining number for three
years: provided, that in existing districts such appointments for one, two and three year
terms will be made at the expiration of the terms of the present supervisors and thereafter
appointments will be made for the regular three-year term. A supervisor shall hold...
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40-13-55
Section 40-13-55 Rules and regulations; accounting. (a) The department shall administer and
collect this tax and shall promulgate rules and regulations necessary and reasonable for the
administration of this article. It shall be the duty of the department to include in such
regulations an appropriate method to allocate funds collected to the county where the severed
material was severed or processed. Any records related to the collection, distribution, and
enforcement of this tax in a particular county, including serverance tax returns, shall be
made available to the county commission of the county upon request from the county commission.
(b) The department and producers shall use the inventory accounting principle known as "first
in-first out" in determining the tax payable on stockpiles or inventories of severed
material sold, and to which county the tax revenue should be allocated, regardless of where
the severed material is stored or sold. Any records detailing the allocation of...
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45-17-240
Section 45-17-240 Offices and duties of tax assessor and tax collector consolidated. (a) Effective
October 1, 1997, or upon occurrence of a vacancy in either the office of tax assessor or tax
collector, there shall be a county revenue commissioner in Colbert County. A commissioner
shall be elected at the general election in 1996 and at the general election every six years
thereafter, who shall serve for a term of six years beginning on the first day of October
next after his or her election, and until his or her successor is elected and has qualified.
(b) The county revenue commissioner shall do and perform all acts, duties, and functions required
by law to be performed either by the tax assessor or by the tax collector of the county relative
to the assessment of property for taxation, the collection of taxes, the keeping of records,
and the making of reports concerning assessment for and the collection of taxes. (c) Subject
to the approval of the county commission, the county revenue...
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45-26-242
Section 45-26-242 Consolidation of unified system. (a) After September 30, 1991, or upon occurrence
of a vacancy in either the office of tax assessor or tax collector, there shall be a county
revenue commissioner in Elmore County. A commissioner shall be elected at the general election
in 1990, and at the general election every six years thereafter, who shall serve for a term
of six years beginning on the first day of October next after his or her election, and until
his or her successor is elected and has qualified. (b) The county revenue commissioner shall
do and perform all acts, duties, and functions required by law to be performed either by the
tax assessor or by the tax collector of the county relative to the assessment of property
for taxation, the collection of taxes, the keeping of records, and the making of reports concerning
assessment for and the collection of taxes. (c) Subject to the approval of the county commission,
the county revenue commissioner shall appoint and fix...
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45-30-250.04
Section 45-30-250.04 Board of directors. (a) The authority shall be governed by a board of
directors. All powers of the authority shall be exercised by the board or pursuant to its
authorization. (b) The initial board of directors shall consist of the three citizens appointed
to incorporate the authority and six other directors to be appointed as follows: (1) In addition
to the appointment of one of the incorporators who shall serve an initial term of three years,
the Franklin County Commission shall appoint one additional director who shall serve an initial
term of three years. (2) The county highway engineer shall serve as a perpetual member on
the board of directors. (3) With each incorporated municipality, regardless of size, having
one vote in the selection, the elected mayors of all incorporated municipalities in Franklin
County, as a group, shall appoint one director who shall serve an initial term of two years.
(4) The chairs of the existing water authorities in Franklin County...
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45-29-140.04
Section 45-29-140.04 Board of directors. (a) The Fayette County Water Coordinating and Fire
Prevention Authority shall be governed by a board of directors. All powers of the authority
shall be exercised by the board or pursuant to its authorization. (b) The initial board of
directors shall consist of the three citizens appointed to incorporate the authority and four
other directors to be appointed within 45 days after the date the authority is incorporated
as follows: (1) The Fayette County Commission shall appoint two members of the board of directors.
(2) The Fayette County Firefighters Association shall appoint one member from their association
who shall serve an initial term of one year. (3) With each incorporated municipality regardless
of size having one vote in the selection, the elected mayors of all incorporated municipalities
in Fayette County shall appoint one director who shall serve an initial term of two years.
(4) The chairs of the water authorities in Fayette County...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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