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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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1-3-8
Section 1-3-8 Holidays enumerated; personal leave days; state holidays observed by closing
of state offices; compensatory leave days. (a) Sunday, Christmas Day, New Year's Day, Martin
Luther King, Jr.'s birthday, Robert E. Lee's birthday, George Washington's birthday, Thomas
Jefferson's birthday, Confederate Memorial Day, National Memorial Day, Jefferson Davis' birthday,
the Fourth day of July, Labor Day, Columbus Day and Fraternal Day, Veterans' Day, American
Indian Heritage Day, and the day designated by the Governor for public thanksgiving shall
each be deemed a holiday. If any holiday falls on Sunday, the following day is the holiday.
If any holiday falls on Saturday, the preceding day is the holiday. Veterans' Day shall be
observed by the closing of all state, county, and municipal offices, all banks located within
this state, and the public schools on such day. Public schools, grades K to 12, inclusive,
and all public two-year institutions of higher education shall also be closed...
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36-25A-2
Section 36-25A-2 Definitions. As used in and for determining the applicability of this chapter,
the following words shall have the following meanings solely for the purposes of this chapter:
(1) DELIBERATION. An exchange of information or ideas among a quorum of members of a subcommittee,
committee, or full governmental body intended to arrive at or influence a decision as to how
any members of the subcommittee, committee, or full governmental body should vote on a specific
matter that, at the time of the exchange, the participating members expect to come before
the subcommittee, committee, or full body immediately following the discussion or at a later
time. (2) EXECUTIVE SESSION. That portion of a meeting of a subcommittee, committee, or full
governmental body from which the public is excluded for one or more of the reasons prescribed
in Section 36-25A-7(a). (3) GENERAL REPUTATION AND CHARACTER. Characteristics or actions of
a person directly involving good or bad ethical conduct,...
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45-41-235
Section 45-41-235 Pistol permit fee. (a)(1) In Lee County, except as provided in subsection
(b), the fee for the issuance of a permit to carry a pistol in a motor vehicle or concealed
on or about the person as provided in Section 13A-11-75 shall be twenty dollars ($20), which
shall be collected by the sheriff. (2) Of the twenty dollars ($20) collected for each permit,
five dollars ($5) shall be deposited to the Lee County General Fund and the remaining fifteen
dollars ($15) shall be deposited by the sheriff into a special fund in any bank located in
Lee County to be known as the sheriff's fund. Money deposited into the sheriff's fund shall
be used at the discretion of the sheriff exclusively for law enforcement purposes. (b) The
fee for a person who is 60 years of age or over to obtain a pistol permit as provided in Section
13A-11-75 shall be fifteen dollars ($15). Of the fifteen dollars ($15) collected for each
permit, five dollars ($5) thereof shall be deposited to the Lee County...
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45-41-30
Section 45-41-30 Lee County Cemetery Preservation Commission. (a) This section shall apply
only in Lee County. (b) There is created and established the Lee County Cemetery Preservation
Commission to be composed of five members to be appointed by the Lee County Commission of
Lee County for terms of four years. (c) The chair and vice chair of the preservation commission
shall be elected at the first meeting by the members of the preservation commission and annually
thereafter. (d) The preservation commission is authorized to protect the cemeteries in the
county. The preservation commission may provide for the maintenance and reasonable care of
cemeteries in the county. The Lee County Commission may appropriate funds to the preservation
commission to carry out the purposes of the preservation commission. (e) The members serving
on the preservation commission, and any person, firm, or corporation making or participating
in the making of a report relating to cemetery damage and any...
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13A-11-75.1
Section 13A-11-75.1 Pistol permit for retired military personnel. (a) The words retired military
veteran as used in this section, unless the context clearly requires a different meaning,
means only those persons who are retirees from active duty in the Army, or the Navy, or the
Marine Corps, or the Air Force, or the Coast Guard of the United States or any reserve or
National Guard component thereof. (b) Any retired military veteran who meets the conditions
for issuance of a pistol permit pursuant to Section 13A-11-75 shall be eligible to obtain
the pistol permit without paying a fee for the permit. Upon approval of the pistol permit
application, the pistol permit shall be issued by the sheriff of the county in which the veteran
resides upon presentation by the retired military veteran of the United States government
issued Veteran Identification Card or a DD-214 Proof of Military Service form and sufficient
proof that the person is a military retiree. The retired military veteran shall...
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45-41-50
Section 45-41-50 Abolition of office. In Lee County, effective at the end of the current term
of office, the office of constable provided for in each election precinct pursuant to Chapter
23, Title 36, is abolished. (Act 2011-204, p. 384, §1.)...
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45-41-72.30
Section 45-41-72.30 Purchase of personal property. (a) The Lee County Commission may adopt
supplemental purchasing processes for the purchase of personal property otherwise authorized
to be purchased by the county. The supplemental purchasing process may provide for the use
of vendor cards and procurement cards providing for the purchase and billing of the county
for purchasing transactions. (b) In adopting a supplemental purchasing process, the Lee County
Commission shall assure that the process meets all of the following criteria: (1) The process
shall be in accordance with effective business practices. (2) The process shall include safeguards
to significantly reduce the risk of misappropriation of funds. (3) The process shall achieve
cost savings to the county. (4) The process shall provide training to employees on the implementation
and operation of purchasing procedures in compliance with this section. (c) The Lee County
Commission may receive rebates from any procurement card...
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45-41-140
Section 45-41-140 Protection of forests. The County Commission of Lee County is authorized,
when the need exists to provide protection of forest from fires, insects, disease, and other
pests in Lee County by participating in the Alabama Forestry Commission's forest protection
program in the manner hereinafter specified. (Act 83-505, p. 713, §1.)...
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45-41-72.50
Section 45-41-72.50 Personnel; costs. (a)(1) The Lee County Commission shall employ sufficient
appraisers, mappers, and clerical personnel to maintain on a current basis the appraisal and
mapping of all real property and valuation of personal property within Lee County. (2) The
cost of the maintenance program for the continued equalization of ad valorem taxes shall be
prorated by the Lee County Commission to each agency receiving ad valorem tax from property
in Lee County on the basis of the appropriation of the monies received by each agency in Lee
County to the total amount received by all agencies in Lee County. It is the intent of this
section that all cost necessary for the ad valorem maintenance program be prorated among all
agencies receiving ad valorem tax funds in Lee County. (b) The State Commissioner of Revenue
shall prescribe the functions, duties, and responsibilities of these personnel to insure all
property is properly appraised, mapped, and valued in accordance with the...
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