Section 45-38-243.03 – Collection of Taxes; Rules and Regulations.
Section 45-38-243.03 Collection of taxes; rules and regulations. The State Department of Revenue, if requested by resolution of the Lamar County Commission, to collect all county privilege licenses or taxes specified in Section 45-38-243, for as long as the department is requested to collect the levies, is hereby authorized to promulgate and enforce rules and […]
Section 45-38-243.04 – Application of Laws, Rules, and Regulations.
Section 45-38-243.04 Application of laws, rules, and regulations. All laws, and rules and regulations of the Department of Revenue, relating the manner and time of payment of the tax levied by Section 40-25-1 to Section 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied […]
Section 45-38-240.02 – Consolidation of Offices.
Section 45-38-240.02 Consolidation of offices. At the expiration of the current term of office of the tax assessor and the office of the tax collector of the county, or if a vacancy occurs in either office, then immediately upon the occurrence of the vacancy, the office of county revenue commissioner shall be established. If the […]
Section 45-38-243.05 – Disposition of Funds.
Section 45-38-243.05 Disposition of funds. (a) The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue to the Lamar County Commission to be deposited in two separate accounts to the credit of either the Lamar County Water […]
Section 45-38-240.03 – Duties of County Revenue Commissioner.
Section 45-38-240.03 Duties of county revenue commissioner. The county revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector of the county relative to the assessment of property for taxation, the collection of taxes, the keeping of records, and the […]
Section 45-38-243.06 – Construction and Application.
Section 45-38-243.06 Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products […]
Section 45-38-240.04 – Personnel.
Section 45-38-240.04 Personnel. Subject to the approval of the county commission, the county revenue commissioner shall appoint and fix the duties of a sufficient number of deputies, clerks, and assistants to perform properly the duties of his or her office. The acts of deputies shall have the same force and legal effect as if performed […]
Section 45-38-240.05 – Bond.
Section 45-38-240.05 Bond. Before entering the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in a sum as may be fixed by Section 40-5-3, for tax collectors. The bond shall be conditioned […]
Section 45-38-141.15 – Validity of Certificate of Incorporation.
Section 45-38-141.15 Validity of certificate of incorporation. In all cases where there is an attempt to incorporate a public corporation under this part, and a certificate of incorporation with respect to such corporation has been filed in the office of the judge of probate of the county in which such corporation was sought to be […]
Section 45-38-141.16 – Notice Requirements, etc.; Regulatory Control and Supervision.
Section 45-38-141.16 Notice requirements, etc.; regulatory control and supervision. (a) Except as expressly otherwise provided in this part, no proceeding, notice, or approval shall be required for the incorporation of the authority or the amendment of its certificate of incorporation, the acquisition of any property, water system, or fire protection facility, or the issuance of […]