45-40-140.06
Section 45-40-140.06 Removal of finance charge or tax. The County Commission of Lawrence County
is authorized to remove the financial charge or tax after the county commission has determined
that the financial charge or tax is no longer needed. The county commission shall hold public
hearings to determine whether or not the financial charge or tax is still needed. Procedures
for the public hearings shall be the same as those in Section 45-40-140.02. (Act 81-846, p.
1522, §7.)...
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45-44-140.06
Section 45-44-140.06 Removal of finance charge or tax. The County Commission of Macon County
is authorized to remove such financial charge or tax after the county commission has determined
that the financial charge or tax is no longer needed. The county commission shall hold public
hearings to determine whether or not the financial charge or tax is still needed. Procedures
for such public hearings shall be the same as those in Section 45-44-140.02. (Act 81-845,
p. 1520, § 7.)...
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45-49-141.04
Section 45-49-141.04 Removal of financial charge or tax. The County Commission of Mobile County
is authorized to remove such financial charge or tax after the county commission has determined
that the financial charge or tax is no longer needed. The county commission shall hold public
hearings to determine whether or not the financial charge or tax is still needed. Procedures
for such public hearings shall be the same as those in Section 45-49-141.02. (Act 82-311,
p. 418, § 5.)...
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9-13-187
Section 9-13-187 Participation by county commissions in fire protection program of State Forestry
Commission - Assessments against owners of forestlands for costs - Removal. The county commission
in any county where the assessment provided for in this division has been adopted may, upon
its own motion, remove said assessment at any time; provided, that no county commission may
remove said assessment without first having a public hearing relative to the removal of the
assessment. (Acts 1955, No. 552, p. 1208, §7.)...
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45-37-249.09
Section 45-37-249.09 Jefferson County 2015 Sales Tax Fund. (a) There is hereby created a governmental
fund of the county to be designated the Jefferson County 2015 Sales Tax Fund. The county commission
shall maintain the 2015 Sales Tax Fund and shall administer it according to its normal fund
administration procedures. (b) As promptly as practicable after the end of each fiscal year
of the county, funds on deposit in the 2015 Sales Tax Fund as of September 30 of each year
shall be distributed to the city or county boards of education then serving students resident
in the county according to the following procedure: (1) Each county or city board of education
serving any portion of the county shall certify in writing to the county commission its average
daily membership of students resident in the county, its certified enrollment, calculated
in accordance with Article 11 of Chapter 13 of Title 16, or any successor thereto. County
or city boards of education may use their certification to...
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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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45-5-246.07
Section 45-5-246.07 Disposition of funds. All taxes collected under this part shall be remitted
to Blount County as all other sales and use taxes applicable to the county, whether imposed
by state statutes or local act. All net proceeds from the tax authorized by this part shall
be distributed as follows: (1) The first fifty thousand dollars ($50,000) collected annually
shall be remitted to the Blount County Commission for disbursement equally to the fire departments
with ISO ratings of 9 or below located within Blount County, which shall include the Blount
County Rescue Squad. (2) Of the remaining proceeds, fifty percent (50%) to the Blount County
Commission restricted to the general maintenance and construction of county roads and bridges
classified as farm-to-market roadways, major or minor collectors, or other roadways that have
previously received federal aid, with the first 100 miles of roadways so described, to be
renovated pursuant to step two of the moving Blount County...
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9-13-186
Section 9-13-186 Participation by county commissions in fire protection program of State Forestry
Commission - Assessments against owners of forestlands for costs - Compensation of officials
making or collecting same. Any officer performing any duties relative to the assessing or
collecting of assessments made pursuant to this division shall receive as compensation therefor
the same fees and allowances that he would receive for the performance of similar duties relative
to the collection of special county taxes. (Acts 1955, No. 552, p. 1208, §6.)...
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9-15-3
Section 9-15-3 Determination and listing of unused lands suitable for devotion to forest culture;
use of same as state forests or state parks. It shall be the duty of the Department of Conservation
and Natural Resources as to all unused lands owned absolutely by the state to determine which
of said lands are most suitable to be devoted to forest culture and to make a list of such
lands and file the same in the office of the Department of Finance, and the lands, as shown
on such list, shall thereafter, at the direction of the Governor, be devoted to forest culture
or to the purposes of state parks under the administration of the State Forestry Commission
or the Division of Parks, Department of Conservation and Natural Resources, as state forests
or state parks. (Acts 1927, No. 635, p. 725, §6; Code 1940, T. 8, §224.)...
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9-9-76
Section 9-9-76 Entry, approval, etc., of assessments against lands for improvements; proceedings
as to delinquencies. (a) When a subdistrict shall have been established by order of the county
commission, the owners of land within the subdistrict shall, through their officers or directors
and in keeping with the provisions of the constitution and bylaws of the subdistrict, fairly,
justly and equitably, insofar as possible, prorate the costs of the improvements to be made
and other necessary expenses and enter same as an assessment or assessments against the benefited
land of each owner of land within the subdistrict. When such assessments shall have been approved
by the county commission, they shall be filed with the chairman, and each assessment shall
constitute a prior lien, subject only to state and county taxes, against the benefited land
so assessed. Said assessments shall be due and payable as the work progresses. (b) If any
owner of land within such subdistrict shall fail to pay...
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