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11-2A-2
Section 11-2A-2 Annual compensation of certain local officials. Effective October 1, 2000,
the annual compensation which a county shall pay to a county commissioner, a judge of probate,
a sheriff, a tax assessor, a tax collector, a revenue commissioner, a license commissioner,
and an elected assistant tax assessor or collector shall be as set out below: (1) SHERIFF.
The annual minimum compensation for each sheriff shall be fifty thousand dollars ($50,000)
which shall be in lieu of any salary and expense allowance currently provided to a sheriff
receiving total compensation less than the minimum. Beginning with the next term of office
for each sheriff, except as provided in Section 11-2A-4, the salary herein provided shall
be the minimum compensation payable to the sheriff in lieu of any salary, expense allowance,
or other compensation provided by law. (2) COUNTY COMMISSIONERS AND JUDGES OF PROBATE. The
annual minimum compensation for county commissioners and judges of probate in...
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41-9-252
Section 41-9-252 Cahawba Historical Site - Advisory committee. (a)(1) There is established
an advisory committee to be known as the Cahawba Advisory Committee, composed of 16 members,
15 of whom shall be appointed by the Governor. The Judge of Probate of Dallas County shall
be the sixteenth member but shall be a member ex officio and shall not be entitled to a vote
on the advisory committee. The members shall serve for terms of seven years each, and the
judge of probate shall serve throughout his or her term of office. Members of the advisory
committee shall be appointed so that each congressional district is represented by one appointed
member on the advisory committee; except, that the congressional district in which Cahawba
is situated shall be represented by eight appointed members, five of whom shall be residents
of Dallas County and three of whom shall be from some other county in the congressional district.
The membership of the advisory committee shall reflect the racial,...
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45-23-240.20
Section 45-23-240.20 Consolidation of offices and duties. (a) At the expiration of the terms
of office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax
Collector of Dale County before such date, then immediately upon the occurrence of such vacancy
there shall be the office of county Revenue Commissioner in Dale County. If such office is
established upon the occurrence of a vacancy in either the office of tax assessor or tax collector,
then the tax assessor or tax collector, as the case may be, remaining in office shall be the
county revenue commissioner for the remainder of the term for which he or she was elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
at an election called for the purpose and every six years thereafter. He or she shall serve
for a term of office of six years from the first day of or she the term next succeeding his
or her election and until his or her successor is similarly elected,...
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45-44-90.01
Section 45-44-90.01 Economic Development Authority - Board of directors. (a) The authority
shall be governed by a board of directors consisting of members to be appointed as follows:
One member appointed by the Macon County Commission; one member appointed by the member of
the Alabama House of Representatives who represents Macon County; one member appointed by
the member of the Alabama State Senate who represents Macon County; one member appointed by
Tuskegee University; and one member appointed by the governing body of each incorporated municipality
in the county. Additional voting members may be appointed to the board of directors by a two-thirds
vote of a quorum of the board of directors, provided that the board of directors shall be
composed of no more than 13 members. No member of the board of directors shall hold any elected
public office. The initial terms of the directors shall be staggered. Two members, the one
appointed by the member of the House of Representatives...
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45-20-90
Section 45-20-90 Covington County Industrial Development Authority. (a) There is created the
Covington County Industrial Development Authority. The authority is created for the purpose
and has the responsibility of aiding and assisting current industries and coordinating efforts
of all municipal and county agencies of Covington County, as well as aiding organizations
in the development of new industries which shall provide job opportunities for the citizens
of Covington County, Alabama. (b)(l) The authority shall be governed by a board of directors
consisting of seven members. Two of the members shall be appointed by the Chair of the Covington
County Commission. Two of the members shall be appointed by the Mayor of the City of Andalusia.
Two members shall be appointed by the Mayor of the City of Opp, and one member shall be appointed
by the Mayor of the City of Florala. Subsequently, vacancies on the board shall be appointed
by the same appointing authority who made the initial...
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45-36-90
Section 45-36-90 Jackson County Economic Development Authority. (a) There is hereby created
the Jackson County Economic Development Authority for Jackson County, Alabama. The authority
is created for the purpose and has the responsibility of aiding and assisting current industries
and coordinating efforts of all municipal and county agencies of Jackson County, as well as
aiding organizations in the development of new industries which shall provide job opportunities
for the citizens of Jackson County. (b)(1) The authority shall be governed by a board of directors
consisting of seven members. Three of the seven members shall be appointed by the Jackson
County Commission, one of the members shall be appointed by each of the members of the House
of Representatives representing Jackson County, and one of the members shall be appointed
by the state senator from the district in which Jackson County is a part. One member shall
be appointed by the majority decision of the legislators...
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45-13-241
Section 45-13-241 Consolidation of offices and duties of tax assessor and tax collector; chief
clerk; oath and bond; office space, equipment; disposition of funds. (a) On and after October
1, 1991, or if a vacancy occurs in either the office of tax assessor or the office of tax
collector of Clarke County before such date, then immediately upon the occurrence of such
vacancy there shall be the office of county revenue commissioner in Clarke County. If such
office is established upon the occurrence of a vacancy in either the office of tax assessor
or tax collector, then the tax assessor or tax collector, as the case may be, remaining in
office shall be the county revenue commissioner for the remainder of the term for which elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
in the primaries and the general election in November 1990, and in the general election every
six years thereafter. He or she shall serve for a term of office of six...
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45-24-90
Section 45-24-90 Selma and Dallas County Economic Development Authority. (a) In Dallas County,
there is created the Selma and Dallas County Economic Development Authority. The authority
is created for the purpose and has the responsibility of aiding and assisting current industries
and coordinating efforts of all municipal and county agencies of Dallas County, Alabama, as
well as aiding organizations in the development of new industries which will provide job opportunities
for the citizens of the City of Selma and Dallas County, Alabama. (b)(l) The authority shall
be governed by a board of directors consisting of five members. Three of the five members
shall be appointed by the Mayor of the City of Selma and the Judge of Probate of Dallas County.
One member shall be appointed by the Craig Field Airport and Industrial Authority and one
member shall be appointed by the Selma and Dallas County Chamber of Commerce. There shall
be racial minority representation on the board. Subsequently,...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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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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