Section 45-28-71 – Filling Vacancies.

Section 45-28-71 Filling vacancies. (a) Whenever a vacancy occurs, for any reason whatsoever, in any Etowah County office more than one year before the expiration of the term of office, the Etowah County Commission shall forthwith order an election to be held by the qualified electors of the county to fill such vacancy. Such election […]

Section 45-28-71.01 – Late Payment Penalty.

Section 45-28-71.01 Late payment penalty. (a)(1) In addition to any penalty imposed by law for the late payment of ad valorem taxes in Etowah County, the Etowah County Commission, by ordinance, may impose an additional administrative late payment penalty in an amount not to exceed two dollars ($2) per day and not to exceed a […]