45-2-261.09
Section 45-2-261.09 Assessment of uniform zoning fee. The county commission may levy
upon the owner of any real property located within any planning district in which a majority
of the qualified electors have voted in the affirmative in an election described in Section
45-2-261.07, a uniform zoning fee not in excess of ten dollars ($10) per parcel of real property
per year. Upon the levy the Tax Assessor of Baldwin County shall assess the uniform zoning
fee on the real property subject to the uniform zoning fee within the planning district. The
assessment shall be collected by the Tax Collector of Baldwin County on annual ad valorem
tax bills and non-payment of the assessment shall constitute a lien on the assessed property.
The uniform zoning fee shall not be assessed for more than two years. The Tax Collector of
Baldwin County shall collect the fee and the proceeds therefrom shall be deposited in the
General Fund of Baldwin County to be expended exclusively for the purpose of...
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45-23-244.05
Section 45-23-244.05 Disposition of funds. (a) The proceeds from the tax hereby authorized,
less the actual cost of collection not to exceed five per centum shall be paid by the State
Department of Revenue to the Dale County Commission, on a monthly basis. Five percent of the
revenue shall be paid into the county general fund. The remaining funds shall be placed by
the Dale County Commission into a special account to be used exclusively for fire protection
purposes in Dale County. The Dale County Commission shall be authorized to enter into service
contracts with individual fire departments or with associations which represent more than
one fire department, or both, to provide fire protection to a part or all of the county. The
compensation for the contracts shall be paid from funds in the special account. The Dale County
Commission shall be authorized to develop certain standards and criteria which shall be met
by all fire departments with which it enters into contract. (b) It is the...
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45-40-245.02
Section 45-40-245.02 Collection and enforcement. Any tax to be collected pursuant to
this subpart shall constitute a debt due the county as provided by law. The tax, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the tax is due or who is required to collect the
tax. All of the provisions of the revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the collection of any tax collected
pursuant to this subpart, and the county commission, or its designee, shall collect the tax
and enforce the tax and shall have and exercise for the collection and enforcement all rights
and remedies that the State of Alabama or the State Department of Revenue has for the collection
of the state sales tax. The county commission shall have full authority to employ counsel,
including the county attorney, as it deems necessary from time to time to...
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45-47-71
Section 45-47-71 Construction and maintenance of certain driveways, gravel roads, etc.
(a) The County Commission of Marion County is hereby authorized and empowered to construct
and maintain driveways for schools, churches, and church owned cemeteries, located within
the county, at county expense. (b) The county commission is further authorized and empowered
to construct and maintain any gravel road or driveway, exclusive of bridges, leading from
a public road to the residence of an abutting landowner for a distance of one-fourth of a
mile. (c) The actual cost of operating and constructing the gravel road or driveway shall
be borne and paid by the homeowner. The county commission is hereby authorized and empowered
to require the posting of a cash bond to insure the payment of the actual cost. The county
commission, in its discretion, may provide normal maintenance at county expense on any gravel
road or driveway, exclusive of bridges, leading from a public road to the residence of an...

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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper
notice; trial and decree of sale; fees; reports. (a) After the first day of January, the Tax
Collector of Calhoun County shall mail a statement to all delinquent taxpayers addressed to
the party in whose name the property was assessed, showing a brief description of the property,
and the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the
taxes and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale
of the property for taxes, nor invalidate the title of any property sold for taxes. (b)(1)
Within the time allowed by law, it shall be the duty of the tax collector to furnish the judge
of probate a list of all property on which the entire amount of taxes have not been paid,
which list shall show the name of the person to whom the property was...
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45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
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 as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
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12-17-274
Section 12-17-274 Compensation; cost-of-living and merit increases. (a) An official
court reporter shall be paid a salary by the state in an amount as shall be established by
law, to be paid as other state employees are paid. (b)(1) In addition to the salary paid by
the state, each official court reporter shall be paid a salary by the counties composing the
circuit in an amount as shall be established by law. (2) In circuits composed of more than
one county, each county shall pay its pro rata part thereof, based on the assessed tax valuation
of all property in the county for the preceding year. (3) The payments shall be made in favor
of the official court reporter for the respective amounts due by the several counties each
month and shall be paid by the treasurer of each county out of the general fund. (c) This
section shall not be construed to repeal or amend any local law, special law, general
law, or general law of local application providing extra allowances, compensation, or...
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45-33-241
Section 45-33-241 Levy of tax. Pursuant to subsection (f) of Amendment No. 373 to the
Constitution of Alabama of 1901, the Hale County Commission may levy, in addition to any other
tax, an ad valorem tax in the amount of 3 mills on each dollar of taxable property in the
county. The revenue from the additional tax shall be paid to the county general fund to be
used exclusively for payment of the cost of the planning, construction, and equipping of a
new county jail, or for the payment of the principal of and interest on any bonds, warrants,
or other obligations issued by or on behalf of the county to finance the costs of a new jail,
as well as the expenses of issuance of any bonds, warrants, or other obligations. When the
costs of planning, constructing, and equipping a new county jail shall be fully paid or when
all bonds, warrants, or other obligations have been retired, whichever last occurs, the additional
tax levied pursuant to this section shall no longer be collected. (Act...
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45-35-244.34
Section 45-35-244.34 Applicability of other laws; construction of tax as debt. (a) Unless
otherwise provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by any municipality requesting the Houston County Commission to collect the
taxes shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by Subpart 1, and by the state use tax statutes except
where inapplicable or where herein otherwise provided including all provisions of the state
use tax statutes for enforcement and collection of taxes. (b) The tax for purposes of the
collection shall constitute a debt due Houston County as provided by law. The tax, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the tax is due or who is...
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45-45-175.01
Section 45-45-175.01 Location - Proximity to fire department. (a)(1) In Madison County,
any petroleum product tank farm shall be within five miles of and served by a full-time paid
fire department. The site of any petroleum product tank farm shall be approved by resolution
of the county commission if located outside of the corporate limits of a municipality or by
either resolution of the municipal governing body or by compliance with applicable zoning
laws if located within the corporate limits of a municipality. The petroleum product tank
farm operator shall provide periodic training and fire protection equipment to the fire department
staff, at no cost, for specific risks of fire and spills that could occur. In addition, the
petroleum product tank farm operator shall do all of the following: a. Include all fire protection
equipment required by the National Fire Protection Association Code for petroleum products
terminals. b. Participate in a mutual aid group within the community to...
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