45-43-140
Section 45-43-140 Forest fire protection. (a) The County Commission of Lowndes County is authorized, when the need exists, to provide protection against forest fires in Lowndes County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(1) After the Lowndes County Commission has determined that such a need does exist in Lowndes County, the county commission, in the manner hereinafter specified, may provide for a financial charge or tax to be paid by the owners of forest lands located in Lowndes County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($.10) per acre, provided such financial charge or tax is not greater then the benefit accruing to such forest lands due to availability of such fire protection. (2) Forest lands as used in this section, shall mean any land which supports a forest growth, or which...
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45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in the following amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco or any substitute therefor. b. Five cents ($.05) for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. c. Five cents ($.05) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. d. Five cents ($.05), for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only...
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45-46-241.01
Section 45-46-241.01 Duties of county revenue commissioner. 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 ad valorem taxation, the collection of such taxes, the keeping of records, and the making of reports concerning assessments for and the collection of taxes. (Act 83-713, p. 1157, § 2.)...
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45-48-241.01
Section 45-48-241.01 Duties of county revenue commissioner. The county revenue commissioner shall 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 the assessment and collection of taxes. (Act 2000-575, p. 1062, § 2.)...
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11-2-1
Section 11-2-1 Bonds requirements. (a) For the purposes of this chapter, the following words have the following meanings: (1) COUNTY EMPLOYEE. An employee or clerk, deputy, or employee in any county office, but shall not mean an employee of the county board of education. (2) COUNTY OFFICIAL or COUNTY OFFICER. A county commissioner, county taxing official, judge of probate, sheriff, coroner, or constable. (3) COUNTY TAXING OFFICIAL. A tax assessor, tax collector, revenue commissioner, license commissioner, or other person charged by law in a county with the assessing or collecting of taxes. (b) All county officials of all counties in this state and any county employee designated by law or the county commission shall be required to execute official bonds for the faithful performance of their duties and such additional official bonds as from time to time the public interest may demand and as may be required by the provisions of law. Except for a local taxing official executing bond...
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40-6-2
Section 40-6-2 Oath; assumption of duties, etc., in case of vacancy. Such supernumerary tax collector, tax assessor, license commissioner, or other elected official charged with the assessment and/or collection of any ad valorem taxes in the various counties of the State of Alabama shall take the oath of office prescribed for tax collectors, tax assessors, license commissioners, or other elected officials charged with the assessment and/or collection of any ad valorem taxes in this state; and, if a vacancy shall occur in the office in the county in which the supernumerary tax collector, tax assessor, license commissioner, or other elected official charged with the assessment and/or collection of any ad valorem taxes holds his commission, he shall immediately assume and exercise all of the duties, power, and authority of such official in said county until a successor is appointed by the Governor of the State of Alabama. (Acts 1967, No. 755, p. 1609, §2.)...
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45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county commission is authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales and use tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw County vote in favor of the continuation of collection of the tax in a referendum held at the same time as the general election in November of 1990. Notice of the referendum shall be given by the Judge of Probate of Crenshaw County, which notice shall be published once a week for three successive weeks before the day of the election. On the...
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45-25-130
Section 45-25-130 Qualifications; compensation; duties; employment of road supervisor. (a) The DeKalb County Commission shall employ a county engineer, who shall be a thoroughly qualified and competent, licensed professional civil engineer, possessing all of the qualifications as specified for county engineers under the general laws of the State of Alabama. The engineer shall reside within DeKalb County during his or her employment. (b) The county commission shall fix the amount of the salary of the county engineer in an amount to be determined by the county commission and as approved by the State Department of Transportation as appropriate for experience, training, and education. The compensation shall be paid in equal monthly payments from the county gasoline tax or road and highway funds as appropriate. (c) The employment of the county engineer shall be made by contract to include all terms and requirements addressed within this section and shall fully disclose all salaries, raises,...
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45-26-130
Section 45-26-130 Appointment and employment; duties; compensation; equipment and facilities. (a) This section shall apply only in Elmore County. (b) The Elmore County Commission shall appoint and employ a county engineer or chief engineer, who shall be a thoroughly qualified and competent professional engineer. The county engineer or chief engineer shall possess all of the qualifications as specified for county engineers or chief engineers under the general laws of the State of Alabama. The county engineer or chief engineer shall be responsible for the maintenance and construction of the public roads, bridges, and ferries in the county and shall perform other duties related to his or her appointment as may be assigned by the county commission. The county engineer or chief engineer shall serve at the pleasure of the county commission. (c) It shall be the duty of the county engineer or chief engineer to carry out the following as determined by the county commission: (1) Employ,...
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45-35-244.35
Section 45-35-244.35 Amendment of ordinance. (a) Any amendment of any municipal ordinance heretofore adopted levying a tax that is to be collected by the Houston County Commission under this subpart, shall not be effective until the first day of the month next following the expiration of 30 days from the date of the adoption of the amendment. (b) The Houston County Commission shall not be obligated to make any collection of municipal taxes or otherwise perform any duties as provided for in this subpart until a certified copy of the ordinance and amendments thereto has been on file with the Houston County Commission for at least 30 days and the Houston County Commission in its sole discretion, elects and chooses by resolution to collect the municipal taxes for the municipality. (Act 95-407, p. 856, §7.)...
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