45-27-244.37
Section 45-27-244.37 Fees and commissions. The tax collector shall receive for the assessing
and collecting of state and county ad valorem taxes and sales taxes on motor vehicles, motor
vehicle titles, and nonmotorized vehicles the same fees charged and commissions fixed by law
to be paid to tax assessors, tax collectors, revenue commissioners, or license commissioners,
for like services. All fees and commissions, including those charged for ad valorem taxes
and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles in all
municipalities in Escambia County shall be paid into the general fund of the county. (Act
96-46, 1st Sp. Sess., p. 58, §8.)...
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45-28-241.21
Section 45-28-241.21 Issuance of licenses and titles; commissions and fees. The tax assessor
shall perform all duties relating to the issuing of licenses and titles on motor vehicles
in the county which have heretofore been performed by the probate judge or the tax collector.
The Probate Judge and Tax Collector of Etowah County are hereby relieved of all duties and
responsibilities relative to the issuance of licenses and titles, payment of taxes collected
by the tax collector, and collection of certain monies on such motor vehicles and titles.
The tax assessor shall receive the commissions and fees now allowed the probate judge and
tax collector for performing these functions, and such fees and commissions shall be remitted
to the county general fund. Reporting and remitting of such monies shall be made at the same
time as other reports and remittances are now made by the probate judge and tax collector.
(Act 85-881, p. 135, §2.)...
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45-3-84.64
Section 45-3-84.64 Ad valorem and sales taxes - Collection. To prevent motor vehicles from
escaping taxation and to provide for the more efficient assessment and collection of taxes
due on motor vehicles, no license shall be issued to operate a motor vehicle on the public
highways of this state, nor shall any transfer be made by the judge of probate as provided
under this subpart until the ad valorem tax and the sales tax on the vehicle are paid in the
county for the preceding year as evidenced by receipt of the judge of probate, if the motor
vehicle belongs to a resident of Barbour County or is principally used or operated in Barbour
County. (Act 98-120, p. 145, §5.)...
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45-3-84.67
Section 45-3-84.67 Fees and commissions. The judge of probate shall receive for the assessing
and collecting of state and county ad valorem taxes and sales taxes on motor vehicles, motor
vehicle titles, and non-motorized vehicles the same fees charged and commissions fixed by
law to be paid to tax assessors, tax collectors, revenue commissioners, or license commissioners
for like services. All fees and commissions, including those charged for ad valorem taxes
and sales taxes on motor vehicles, motor vehicle titles, and non-motorized vehicles in all
municipalities in Barbour County shall be paid into the general fund of the county. (Act 98-120,
p. 145, §8.)...
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45-34-171
Section 45-34-171 Legislative findings. The regulation of the accumulation and storage of junk,
inoperable motor vehicles, and other litter within the unincorporated areas of Henry County,
and licensing the operation of junkyards within the unincorporated areas of Henry County is
hereby declared to be in the public interest and necessary to promote the public safety, health,
welfare, convenience, and enjoyment of public travel; to protect the public investment in
public highways; to preserve and enhance the scenic beauty of lands and the environment; and
to promote the conservation of natural mineral resources by encouraging recycling. The Legislature
finds and declares that within the unincorporated areas of Henry County the accumulation and
storage of junk, inoperable motor vehicles, other litter, and the operation of junkyards,
any of which do not conform to the requirements of this part, are a public nuisance. (Act
2001-341, p. 436, §1.)...
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45-36-241.41
Section 45-36-241.41 Duties; commissions and fees. The revenue commissioner shall perform all
duties relating to the issuing of licenses and titles on motor vehicles in the county which
have heretofore been performed by the judge of probate. The Judge of Probate of Jackson County
is hereby relieved of all duties and responsibilities relative to the issuance of licenses
and titles, payment of taxes collected by the revenue commissioner, and collection of certain
monies on such motor vehicles and titles. The revenue commissioner shall receive the commissions
and fees now allowed the judge of probate for performing these functions, and such fees and
commissions shall be remitted to the county general fund. Reporting and remitting of such
monies shall be made at the same time as other reports and remittances now made by the judge
of probate. (Act 87-331, p. 462, §2.)...
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45-37-30
Section 45-37-30 Cemetery Board. (a) For the purposes of this section, the following terms
shall have the following meanings: (1) BOARD. The Jefferson County Cemetery Board. (2) CEMETERY.
Any for profit cemetery in the county where property is used or intended to be used for the
interment of human remains, including, but not limited to, any property containing a grave,
lot, crypt, niche, or mausoleum and any gravestone, headstone, or other marker therein. (3)
MAINTENANCE. The act of maintaining a cemetery, including, but not limited to, the cutting
and trimming of the lawn, shrubs, and trees. (4) NEGLECTED CEMETERY. A cemetery that has become
abandoned or neglected in any of the following ways: a. Weeds, briars, bushes, or trees have
become overgrown. b. Fences have become broken, decayed, or dilapidated. c. Graves, lots,
crypts, niches, mausoleums, and markers and roads, buildings, or other structures in a cemetery
have become damaged, broken, dilapidated, or destroyed. (b)(1) The...
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45-42-170
Section 45-42-170 Legislative findings. The regulation of the accumulation and storage of junk,
inoperable motor vehicles, and other litter within the unincorporated areas of Limestone County,
and licensing the operation of junkyards within the unincorporated areas of Limestone County
is hereby declared to be in the public interest and necessary to promote the public safety,
health, welfare, convenience, and enjoyment of public travel; to protect the public investment
in public highways; to preserve and enhance the scenic beauty of lands and the environment;
and to promote the conservation of natural mineral resources by encouraging recycling. The
Legislature finds and declares that within the unincorporated areas of Limestone County the
accumulation and storage of junk, inoperable motor vehicles, and other litter, and the operation
of junkyards, any of which do not conform to the requirements of this subpart, are a public
nuisance. (Act 94-671, p. 1287, § 1.)...
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45-42-243.50
Section 45-42-243.50 Gasoline or motor fuel exemptions. (a) The privilege tax imposed by Act
230, 1927 Regular Session (Local Acts 1927, p. 135), as amended by Act 98, Special Session
1936 (Local Acts 1936, p. 56), on gasoline or motor fuel shall not apply to the storage or
sale of gasoline or motor fuel to be used in vehicles, equipment, and aircraft designed primarily
for use off of the public roads and highways in Limestone County. (b) This section shall be
retroactive to August 5, 1927, except that Limestone County and the Limestone County Commission
shall not be obligated or required to refund any privilege tax heretofore collected pursuant
to Act 230, as amended. (Act 96-575, p. 886, §§ 1, 2.)...
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45-44-170.01
Section 45-44-170.01 Legislative findings. The regulation of the accumulation and storage of
junk inoperable motor vehicles, and other litter within the unincorporated areas of Macon
County, and licensing the operation of junkyards within the unincorporated areas of Macon
County is hereby declared to be in the public interest and necessary to promote the public
safety, health, welfare, convenience, and enjoyment of public travel; to protect the public
investment in public highways; to preserve and enhance the scenic beauty of lands and the
environment; and to promote the conservation of natural mineral resources by encouraging recycling.
The Legislature finds and declares that within the unincorporated areas of Macon County the
accumulation and storage of junk, inoperable motor vehicles, junk mobile homes, and other
litter, and the operation of junkyards, any of which do not conform to the requirements of
this article, is a public nuisance. (Act 2004-247, p. 339, § 2.)...
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