45-43-241
Section 45-43-241 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Lowndes County Commission, in addition to any other tax, may levy an ad valorem tax in the amount of three mills on each dollar of taxable property in the county. The tax herein authorized, if levied, shall begin on the tax year beginning October 1, 2003. The revenue from the additional tax shall be paid to the county general fund to be used for county general fund purposes by the county commission, including, but not limited to, funding the E911 system and fire departments and fire protection. (b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the county who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose. (Act 2002-326, p. 895, § 1; Act 2002-327, p. 895, § 1.)...
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25-4-152
Section 25-4-152 Deduction of child support obligations; procedures; reimbursement for administrative costs; time of implementation; deduction of federal income tax. (a) (1) An individual filing a claim for unemployment compensation shall, at the time of filing such claim, disclose whether or not the individual owes child support obligations as defined under subdivision (7). If any such individual discloses that he or she owes child support obligations, and is determined to be eligible for unemployment compensation, the secretary shall notify the state or local child support enforcement agency enforcing such obligation that the individual has been determined to be eligible for unemployment compensation. (2) The secretary shall deduct and withhold from any unemployment compensation payable to an individual who owes child support obligations as defined under subdivision (7). a. The amount specified by the individual to the secretary to be deducted and withheld under this subdivision, if...
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25-4-31
Section 25-4-31 Treasurer; separate accounts; disposition of interest and penalties. (a) The secretary shall designate an employee of the unemployment compensation agency as treasurer of the fund who shall pay all vouchers or checks duly drawn upon the fund, in such manner as the secretary may prescribe. The secretary shall also designate an employee of the unemployment compensation agency as alternate treasurer who, in case of extended absence of the treasurer shall, upon written notice from the secretary, perform all duties of the treasurer. The treasurer shall maintain within the fund the following separate accounts: A clearing account; an unemployment trust fund account; an unemployment benefit payment account; a fraud interest penalty account; and such other account or accounts as may be necessary for the payment of any federal unemployment benefits. All moneys payable to the fund, upon receipt thereof by the secretary, shall be forwarded to the treasurer who shall immediately...
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34-4-27
Section 34-4-27 Privilege licenses. Each auctioneer shall annually pay one state license in an amount not to exceed two hundred fifty dollars ($250). Each auctioneer shall also annually pay a county license of twenty-five dollars ($25) in each county where he or she sells by auction. No privilege license shall be required for any apprentice auctioneer when he or she is listed as the principal auctioneer. No license shall be required for any auctioneer who conducts an auction, without compensation for himself or herself, where all proceeds from the auction go to the benefit of any charitable organization. The term "auctioneer" shall include any person selling real estate, goods, wares, merchandise, automobiles, livestock, or other things of value at public outcry. Sales at public outcry may be made for compensation without license involving any of the following: (1) Sales for the estate of a decedent. (2) Sales of property conveyed by deed of trust, mortgage, judgment, or ordered to be...
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45-2-240
Section 45-2-240 Compensation. (a) In addition to the per diem paid by the state pursuant to the general law, the members of the Baldwin County Board of Equalization shall receive a supplement in an amount sufficient to bring the per diem to one hundred fifty dollars ($150) for the years 2008 and 2009, including any days the board has met in 2008 prior to April 8, 2008, and one hundred dollars ($100) thereafter. The board members shall be allowed mileage after the annual allowance set by general law has been exhausted. The mileage shall be at the same rate as that paid to state employees for official business. Any mileage paid pursuant to this section shall be for mileage incurred in any necessary business directly related to the duties of the office, including, but not limited to, the inspection of property and travel between the member's residence and the location set for hearing taxpayer protests. (b) The additional compensation provided for by this section shall be paid on a pro...
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45-37-123.135
Section 45-37-123.135 Annual benefit attributable to mandatory employee contributions. (a) Effective for limitation years beginning on and after December 31, 2001, in the case of mandatory employee contributions as defined in § 411(c)(2)(C), Internal Revenue Code, and Treasury Regulation § 1.411(c)-1(c)(4), or contributions that would be mandatory employee contributions if § 411, Internal Revenue Code, applied to the plan, the annual benefit attributable to such mandatory employee contributions is determined by applying the factors applicable to mandatory employee contributions as described in § 411(c)(2)(B) and (C), Internal Revenue Code, and regulations promulgated under § 411, Internal Revenue Code, to those contributions to determine the amount of a straight life annuity commencing at the annuity starting date, regardless of whether the requirements of § 411 and § 417, Internal Revenue Code, apply. (b) For purposes of applying such factors to the plan, the applicable...
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45-37A-51.05
Section 45-37A-51.05 Retirement and relief fund. (a) For the purpose of the deductions from salary provided for in this section, the salary of a fireman or policeman shall be deemed to be the same as his or her salary is for the purpose of payroll deductions provided for in Section 9 of Act 929. (b)(1) At the end of each payroll period after the effective date of this subpart, the City of Birmingham shall deduct from the salary of each firefighter police officer who commenced service on or after May 2, 1978, an amount equal to three and 30/100 percent of his or her salary plus an actuarially determined amount to cover one-half of the cost of providing a retirement benefit after 20 years of credited service. This amount shall not exceed the amount necessary to fund the additional cost over a period of 30 years, and shall be deposited into the supplemental pension system; provided, however, the city shall not make any such deduction from the salary of any firefighter or police officer...
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45-37A-51.169
Section 45-37A-51.169 Correction of errors. (a) The system shall have the authority to recalculate benefits if a mistake in payments has occurred. If the system mistakenly sets any benefit at an incorrect amount, it shall recalculate the benefit as soon as practicable after the mistake is discovered. (b) If the benefit was mistakenly set too low, the system shall make a lump sum payment to the recipient of an amount equal to the difference between the benefits that should have been paid and those actually paid, plus interest at the rate of five percent compounded annually per annum from the date the unpaid amounts accrued to the date of payment. (c) If the benefit was mistakenly set too high, the system may recover the amount overpaid from the recipient thereof, either directly or by deducting such amount from the remaining benefits payable to the recipient. However, if the amount of benefits was mistakenly set too high; and the error was undiscovered for three years or longer; and the...
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45-37A-51.222
Section 45-37A-51.222 Participants vesting. (a) (1) All participants who are participants before July 1, 2017, shall vest at five years of credited service. (2) Notwithstanding anything to the contrary contained in this section, all participants who first become participants on or after July 1, 2017, shall vest at 10 years of credited service. (b) All participants may purchase previous city, county, and city library time by paying the contribution plus interest as provided herein. (c) Participants of the city and other participating entities, except the board of health, upon termination of the employment after five years of actual service to the city or other employing participating entity, shall have the option to leave in the system fund all contributions made by the terminated employee and receive a monthly retirement benefit beginning at age 60 years in an amount equal to a multiplier in the applicable percentage effective on the date of retirement as set forth in Section...
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45-37A-51.244
Section 45-37A-51.244 Early retirement benefit. Participants in the city and other participating employing entities, except the board of health, having attained age 55 or older and completed 25 or more years of credited service, shall be entitled, upon voluntary retirement, to a monthly retirement benefit equal to 1.85 percent of the monthly final average salary of the participant multiplied by the participant's years of credited service. Subject to Section 45-37A-51.237, the amount of any retirement benefit provided pursuant to this section shall continue to accrue throughout the life of the retiree. Survivors of participants retiring shall receive all survivors' benefits available to normal retirees who are eligible for benefits under Section 45-37A-51.220. (Act 2006-339, p. 851, Art. VI, §25.)...
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