Section 45-46-70 Board of Revenue established. That there is hereby established a board of revenue for Marengo County consisting of four persons and the president, to be called the Board of Revenue of Marengo County. (Acts 1923, No. 311, p. 188, § 1.)
Section 45-46-70.01 Election of board president and members; districts. At the general election of 1956, and every four years thereafter, there shall be elected by the qualified electors of the county a president of the board of revenue and one member for each of the four districts of the county as herein provided; and they […]
Section 45-46-70.02 Powers and authority of board. The board of revenue shall have the power and authority to direct and control the property of Marengo County as it may deem expedient, according to law, and to levy a tax for general purposes and special taxes for particular county purposes, according to the laws of Alabama; […]
Section 45-46-70.03 Jurisdiction; performance of duties. The board of revenue shall have all jurisdiction and powers which are now or may hereafter be by law vested in the courts of county commissioners of this state and by any special law now vested in the Court of County Commissioners of Marengo County, and the several members […]
Section 45-46-70.04 Applicability of laws governing county commission. All general laws hereafter enacted in relation to the jurisdiction, powers, authority, or duties of the county commissioners shall apply to and govern the Board of Revenue of Marengo County. (Acts 1923, No. 311, p. 188, § 5.)
Section 45-46-70.05 President of board. The president of the board of revenue shall be its presiding officer, and shall sign the minutes of the proceedings of the board of revenue, and shall be a member thereof and shall have the same rights, privileges, powers, and authority, and perform the same duties as the other members […]
Section 45-46-70.06 Clerk. The board of revenue shall elect a clerk, and fix his or her compensation, and employ such other clerical assistance as may be necessary, and it shall be the duty of the clerk of the board of revenue to attend the meetings thereof and issue all notices required by it. The clerk, […]
Section 45-46-70.07 Sessions. The board of revenue shall hold sessions on the second Tuesday of each month of every year, and may continue in session as long as it deems necessary to conduct the business of the county, and may hold such session at any time upon the call of the president or three members […]
Section 45-46-70.08 Recordkeeping. The board of revenue shall keep a correct register of all claims presented against the county showing the name of the claimant, the nature and amount of the claim, and the action of the board of revenue thereon; and keep a full carbon copy of every warrant or order for the payment […]
Section 45-46-70.09 Itemized list of fines and forfeitures. It shall be the duty of the clerk and of the register of every court of record in Marengo County to render to the board of revenue an itemized list, in writing, under oath, of all fines assessed and all forfeitures made final in their respective court, […]
Section 45-46-70.10 Compensation of board members. The members of the board of revenue shall each be entitled to ten dollars ($10) per day for each day of actual service rendered; five cents ($.05) per mile for traveling to and from the sittings of the board of revenue, and to and from the place where any […]
Section 45-46-70.11 Consolidation of offices. The Court of County Commissioners of Marengo County, as the same now exists, shall be and is hereby abolished, and the Judge of Probate of the county is hereby relieved of his or her duties to the court of county commissioners of the county, which duties shall hereafter be performed […]
Section 45-46-70.12 Oaths. Before entering upon the discharge of their duties each member of the board of revenue shall take the same oaths that are now required by law to be taken by the members of the Court of County Commissioners of Marengo County. (Acts 1923, No. 311, p. 188, § 13.)
Section 45-46-70.13 Bond. Before entering upon the discharge of their duties, each member of the board of revenue shall give a good and sufficient bond, with good and sufficient surety, payable to the County of Marengo in the penal sum of five thousand dollars ($5,000) each, to be filed with and approved by the judge […]
Section 45-46-70.14 Vacancies. In case of a vacancy in the board of revenue, it shall be filled by appointment by the Governor, and the person so appointed shall hold office for the remainder of the term of the member of the board of revenue in whose place he or she is appointed. (Acts 1923, No. […]
Section 45-46-70.15 Service in multiple offices. No member of the board of revenue shall discharge the duties, either as principal or deputy, of any state or county officer, so long as he or she is a member of the board of revenue. (Acts 1923, No. 311, p. 188, § 17.)
Section 45-46-70.16 Quorum. Three members of the board of revenue shall constitute a quorum for the transaction of business. (Acts 1923, No. 311, p. 188, § 18.)
Section 45-46-70.17 Accounting. Accounts shall be opened and kept by the county treasurer or county depository or bank in which the funds of the county are deposited, in such manner and such funds as the Board of Revenue of Marengo County, Alabama, may direct disbursements to be made upon the order of the Board of […]
Section 45-46-70.18 Annual report. The board of revenue shall, on to wit: October 1st of each year make a publication in a newspaper published in Marengo County, a report showing the receipts and expenditures for the county, the sources from which received and the purposes for which expended, but the publication need not be an […]
