45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-41-141.04
Section 45-41-141.04 Alteration of district boundaries by commission. (a) The commission, at
any time and from time to time, may without the necessity of calling or holding any special
election (whether under and pursuant to this part or other applicable law or laws, if any)
and otherwise on such terms and conditions as the commission may in its discretion determine,
alter the boundaries of any district by consolidating with it any territory in the county
that is contiguous to the boundaries of such district (whether or not such territory then
consists of all or part of another district or districts or is then within the boundaries
of any other district) and that may otherwise be included in such district hereunder, notwithstanding
that as a result thereof the commission, pursuant to Section 45-41-141.03, may be authorized
to levy a financial charge in the territory proposed to be so consolidated (1) At a rate higher
than the maximum rate at which a financial charge (if any) was...
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45-37-171.40
Section 45-37-171.40 Fees for services - Authorized. (a) The Jefferson County Board of Health
is hereby authorized to designate services rendered by the health department under its control
for which fees may be charged and to establish the fees to be respectively charged for such
services, subject to the disapproval of such fees by the Jefferson County Commission as provided
in Section 45-37-171.42, which authority may be used or not used in accordance with this subpart
as and to the extent deemed necessary or desirable by the board of health. The services which
may be designated pursuant to this subpart as services for which fees may be charged include,
without limitation thereto all of the following: (1) Inspection and certification services
performed in connection with the administration and enforcement of public health and environmental
laws and regulations. (2) Health care services provided through outpatient clinics, home health
care, or other service programs. (3) The...
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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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45-41-240.07
Section 45-41-240.07 One-stop motor vehicle registration, etc., system; mail-order procedures;
licensing, assessment, and collection of taxes. (a) Upon the commencement of the office of
county revenue commissioner, there shall be a one-stop motor vehicle registration, assessment,
and licensing system under the jurisdiction, direction, and supervision of the county revenue
commissioner. (b) The duties and responsibilities of the county revenue commissioner relating
to the assessment, licensing, and registration of motor vehicles shall include the administration
and enforcement of motor vehicle title registration, processing, and transfer; motor vehicle
ad valorem tax assessment and collection; motor vehicle license and license tag issuance;
collection of any fees or monies due and remitting the proper amounts due to the state and
to the county; enforcement of laws relating to these functions; and the collection of penalties
and assessments imposed for violations of laws relating to...
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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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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by...
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45-8-120.03
Section 45-8-120.03 Appointment and employment; funding of positions. The employment of all
employees, except those exempted in Section 45-8-120.01, of Calhoun County, who are covered
by this article shall be subject to the provisions of this article and the civil service rules
and regulations developed, promulgated, and administered by the Calhoun County Civil Service
Board pursuant to this article. The appointment and employment shall be upon a non-partisan
merit basis and without regard to race, color, national origin, disability, age, sex, or religion.
The county commission shall be responsible for authorizing funding for those positions, regardless
of service category, as determined to be necessary and within the financial resources of the
county. At the beginning of each fiscal year the commission will furnish a list, by service
category and department, of the positions that have been funded for the fiscal year to the
board. If additional positions are required during the fiscal...
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