Section 45-9-245.20 – Levy and Rates of Tax; Exemptions.
Section 45-9-245.20 Levy and rates of tax; exemptions. (a) The County Commission of Chambers County, in addition to all other taxes presently levied, may levy the following additional sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette, City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY […]
Section 45-9-243.20 – Privilege or License Tax.
Section 45-9-243.20 Privilege or license tax. (a) This section shall be applicable only to Chamber County. (b) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any […]
Section 45-9-243.40 – Privilege or License Tax.
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm, partnership, association, corporation, receiver, trust, estate, or other entity, or any other […]
Section 45-9-240 – Compensation.
Section 45-9-240 Compensation. The members of the Chambers County Board of Equalization shall be paid fifty dollars ($50) per diem for each day’s attendance upon the sessions of the board. Any amounts in excess of the compensation provided by the state or a municipality as provided in Sections 40-3-7 and 40-3-8 shall be paid out […]
Section 45-9-241 – Office Established.
Section 45-9-241 Office established. (a) Effective October 1, 1991, upon the approval of a majority of the electors of Chambers County, there is hereby created the office of county revenue commissioner for Chambers County. Such revenue commissioner shall be elected at the general election in 1990 and at the general election every six years thereafter, […]
Section 45-9-241.01 – Duties.
Section 45-9-241.01 Duties. (a) The Revenue Commissioner of Chambers County may take the necessary action to merge the budgetary operations and functions of his or her office. The expenses of the office shall be financed on a pro rata share basis from the proceeds of any state, county, and municipal ad valorem taxes collected in […]
Section 45-9-242 – Education and Road Construction Purposes.
Section 45-9-242 Education and road construction purposes. Pursuant to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Chambers County Commission may levy for a period of 20 years, in addition to any other tax, an ad valorem tax in the amount of six mills on each dollar of taxable […]
Section 45-9-242.20 – Granting of Exemptions.
Section 45-9-242.20 Granting of exemptions. (a) Chambers County may henceforth grant county ad valorem exemptions, including real estate, equipment, and supplies for any manufacturing firm or facility that purchases or leases property for site location in the county, as that location is defined by the county tax assessor, and upon the terms and conditions as […]
Section 45-9-242.40 – General County Purposes.
Section 45-9-242.40 General county purposes. In Chambers County, in addition to any and all other taxes heretofore levied, the county commission is hereby authorized to levy and impose an additional ad valorem tax in the amount of two mills on each dollar of taxable property. The tax shall be earmarked to the county general fund […]
Section 45-9-243 – Annual License or Privilege Fees.
Section 45-9-243 Annual license or privilege fees. (a) This section shall apply only to Chambers County, Alabama, and to no other county. (b) As used in this section, the following words and terms shall have the meanings hereby ascribed to them: “the county” means Chambers County, Alabama; “person” includes any natural person, partnership, corporation, firm, […]