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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45-37A-242.01
Section 45-37A-242.01 Special school district tax. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT 3. That amendment to the constitution that was proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) COMMISSION. Jefferson County Commission. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY. Jefferson County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax for public school purposes authorized in Amendment 3 and levied and collected on taxable property in the special school tax district. (7) SPECIAL SCHOOL TAX DISTRICT. The special school tax district in the county subject to the jurisdiction and control of the Hoover City Board of Education, which consists of all the area in the county lying within the corporate limits of the City of Hoover, Alabama, as the school tax district now exists...
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45-37A-510.01
Section 45-37A-510.01 Special school district tax. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT 3. That amendment to the constitution that was proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) COMMISSION. Jefferson County Commission. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY. Jefferson County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax for public school purposes authorized in Amendment 3 and levied and collected on taxable property in the special school tax district. (7) SPECIAL SCHOOL TAX DISTRICT. The special school tax district in the county subject to the jurisdiction and control of the Vestavia Hills City Board of Education, which consists of all the area in the county lying within the corporate limits of the City of Vestavia Hills, Alabama, as the school tax...
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45-5-241
Section 45-5-241 Increase of tax rate. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT NO. 3. That amendment to the constitution that was proposed by Act No. 60, S. 130, 1915 Regular Session. (2) AMENDMENT NO. 373. That amendment to the constitution that was proposed by Act No. 6, H. 170, 1978 Second Special Session. (3) COMMISSION. Blount County Commission. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY. Blount County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax for public school purposes authorized in Amendment No. 3 and levied and collected on taxable property in the special school tax district. (7) SPECIAL SCHOOL TAX DISTRICT. The Hayden School Tax District in the county subject to the jurisdiction and control of the Blount County Board of Education, as the school tax district now exists or as it may be hereafter formed. (b) The county presently levies and collects the special school district...
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40-9A-1
Section 40-9A-1 Definitions. For purposes of this chapter, the following words and phrases mean: (a) PRIVATE USER. Any individual, partnership, or corporation organized for profit that is or will be treated as the owner of private use property for federal income tax purposes. (b) PRIVATE USE PROPERTY. Any real and/or personal property which is or will be treated as owned by a private user for federal income tax purposes even though title may be held by a public authority or municipal or county government. (c) PUBLIC AUTHORITY. A corporation created for public purposes pursuant to a provision of the Constitution of Alabama of 1901 or a general or local law that authorized it to issue bonds, the interest on which is exempt from the Alabama income tax, as in effect on May 21, 1992. (Acts 1992, No. 92-598, ยง1.)...
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45-37A-351
Section 45-37A-351 Special school district tax. The following words and phrases used in this section and others evidently intended as the equivalent thereof, shall, in the absence of a clear implication herein otherwise, be given the following respective interpretations herein: (1) AMENDMENT 316. That certain amendment to the constitution that was proposed by Act 509 enacted at the 1971 Regular Session of the Legislature of Alabama. (2) AMENDMENT 373. That certain amendment to the constitution that was proposed by Act 6 enacted at the 1978 Second Special Session of the Legislature of Alabama. (3) COMMISSION. The Jefferson County Commission or other governing body of the county. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY. Jefferson County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special ad valorem tax for public school purposes that is authorized in Amendment 316 to be levied and collected on taxable property in the special school tax district. (7) SPECIAL...
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45-5-243
Section 45-5-243 Power to levy; disposition of proceeds. (a) Subject to any limitation of the Constitution of Alabama of 1901, or of any general law of this state, the Blount County Commission shall have the power to levy and provide for the collection of additional privilege license taxes, excise taxes, gasoline taxes, and sales and use taxes. The proceeds from any of the taxes authorized above shall be collected by the State Department of Revenue, less any costs of collection, and shall be deposited into the county treasury to be used in the manner prescribed by the county commission or by law. The amount deducted from the proceeds by the Department of Revenue for the cost of collection shall be an amount equivalent to five percent of the revenue collected hereunder. (b) The county Board of Education of Blount County shall, periodically upon receipt of the proceeds from the county commission from any of the taxes authorized hereunder, divide or pro rate the funds to the county board...
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45-25-100
Section 45-25-100 Election of members. (a) The DeKalb County Board of Education shall consist of five members, each elected from a separate single-member district, nominated and elected by the qualified electors of the district. The members shall take office as provided by general law. (b) Beginning with the next term of office, members shall be elected for a term of six years, and every six years thereafter as provided by general law. (c) Each board member shall be a resident of the single-member district from which the member is elected. The residency shall have been established at least one year before the general election at which the member is elected. (d) DeKalb County, excluding the area located within the corporate limits of the City of Fort Payne, shall be divided into five districts which shall be substantially equal in population (within five percent plus or minus) according to the last federal decennial census. The initial boundaries of the districts shall be based upon a...
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45-37-123.01
Section 45-37-123.01 Definitions. For the purposes of this part, the following terms shall have the following meanings: (1) ACT. The act adding this part, to be called the General Retirement System for Employees of Jefferson County Act. (2) ACTIVE MEMBER. An individual who currently is employed by the county or other entities set forth in subdivision (20) and is making employee contributions to the system. (3) ACTUARIAL EQUIVALENT. Effective July 30, 1984, or such other dates as set forth in Exhibit A, which is maintained in the office of the pension board, a form of benefit differing in time, period, or manner of payment from a specific benefit provided under the plan but having the same value when computed using the mortality tables, the interest rate, and any other assumptions last adopted by the pension board, which assumptions shall clearly preclude any discretion in the determination of the amount of a member's benefit. (4) ACTUARIAL GAIN. As defined in Section...
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45-45A-35.01
Section 45-45A-35.01 Defintions. For purposes of this part, the following words have the following meanings: (1) AMENDMENT 373. Amendment 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901. (2) AMENDMENT 8 SCHOOL TAX. The ad valorem tax presently authorized to be levied by the city for public school purposes and presently levied at the rate of 6 and 1/2 mills ($0.65 on each one hundred dollars of assessed value) pursuant to Amendment 8 to the Constitution of Alabama of 1901, now appearing as Section 216.01 of the Official Recompilation of the Constitution of Alabama of 1901, the provisions of Amendment 373, and an election held in the city on August 28, 2012. (3) CITY. The City of Huntsville, Alabama, the corporate limits of which are presently located within portions of Limestone, Madison, and Morgan Counties. (4) SPECIAL SCHOOL AD VALOREM TAXES. Those certain ad valorem taxes authorized to be...
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