Code of Alabama - Title 45: Local Laws - Chapter 26 - Elmore County

• Article 1 General and Miscellaneous Provisions.
• Part 1 Disclaimer.
• Section 45-26-10 Disclaimer
  (a) This chapter endeavors to add to the Code of Alabama 1975, all Elmore County local laws enacted after 1978 and all Elmore County prior...
• Part 2 Compensation.
• Section 45-26-11 Salary increases
  The Elmore County Commission, by resolution, may ratify its action taken to approve the same percentage salary increases for countywide elected officials paid from the...
• Article 2 Alcoholic Beverages.
• Section 45-26-20 Regulation of alcoholic beverage sales on Sunday
  (a) In Elmore County, the county commission outside of the corporate limits of any municipality and each municipality within its corporate limits, by ordinance, may...
• Article 3 Boards and Commissions.
• Section 45-26-30 Reserved Reserved.
• Article 4 Business, Labor, and Occupations.
• Section 45-26-40 Reserved Reserved.
• Article 5 Constables.
• Section 45-26-50 Reserved Reserved.
• Article 6 Coroner.
• Section 45-26-60 Compensation
  (a)(1) The Coroner of Elmore County shall receive a total compensation of seven hundred eighty-four dollars ($784) per month to be paid out of the...
• Article 7 County Commission.
• Part 1 Compensation.
• Section 45-26-70 Expense allowance
  Each member of the Elmore County Commission shall be entitled to receive an additional expense allowance in the amount of eight hundred eighty dollars ($880)...
• Part 2 Duties and Powers.
• Section 45-26-71 Office supplies for county offices
  The court of county commissioners, board of revenue, or other like governing body of Elmore County shall provide the judge of probate, sheriff, tax assessor,...
• Section 45-26-71.01 Levy of motor vehicle and watercraft license issuance fees
  (a) This section shall apply only to Elmore County. (b) The County Commission of Elmore County may, in addition to all other charges, costs, taxes,...
• Section 45-26-71.02 Taxation
  (a) The Elmore County Commission may, by affirmative vote of a majority of the members of the commission, exercise all powers of taxation not denied...
• Part 3 Membership.
• Section 45-26-72 Election
  (a) The organization and composition of the County Commission of Elmore County is altered to comply with this section. The governing body shall continue to...
• Article 8 Courts.
• Part 1 Court Costs.
• Section 45-26-80 Juvenile Court Services Fund
  (a) In addition to all other costs and charges in circuit and district court cases in Elmore County, a fee of three dollars ($3) shall...
• Section 45-26-80.01 Law enforcement
  In addition to the assessment and distribution of the additional court costs and charges for Elmore County circuit and district courts, there shall be assessed...
• Section 45-26-80.02 Additional costs in certain cases; Elmore County Circuit Clerks Fund; judicial complex
  (a) This section shall apply only in Elmore County. (b) In addition to any court costs now authorized in the district, circuit, and juvenile courts...
• Section 45-26-80.03 Additional booking fee in certain cases
  (a) In Elmore County, a booking fee in the amount of twenty-five dollars ($25) shall be assessed by the clerk of the court as court...
• Part 2 Probate Court.
• Division 1 Compensation.
• Section 45-26-81 Salary
  Beginning with the next term of office in January 1983, the Judge of Probate of Elmore County shall receive a salary of thirty-three thousand dollars...
• Section 45-26-81.01 Base annual salary; salary increases
  (a) Effective on July 1, 2020, the base annual salary of the Judge of Probate of Elmore County shall be ninety-eight thousand dollars ($98,000) per...
• Division 2 Fees.
• Section 45-26-81.20 Indexing fee
  In Elmore County, a special indexing fee of one dollar ($1) shall be paid to the county, and collected by its judge of probate, with...
• Section 45-26-81.21 1981 recording fee
  (a) On and after the date this section becomes applicable to Elmore County, a special recording fee of one dollar ($1) shall be paid to...
• Section 45-26-81.22 1999 recording fee
  (a) In Elmore County, a special recording fee of three dollars ($3) shall be collected by the office of the judge of probate on each...
• Division 3 License Division.
• Section 45-26-81.40 License division created
  There is created within the Judge of Probate's Office of Elmore County a license division which shall issue all licenses issued through the judge of...
• Section 45-26-81.41 Assessment and collection of taxes
  The judge of probate shall perform all duties relating to the assessment and collection of ad valorem taxes, registration, and issuance of decals related to...
• Section 45-26-81.42 License records
  The judge of probate shall keep at all times an accurate record of all licenses received by him or her from the Comptroller and of...
• Section 45-26-81.43 Collection and disposition of fees
  THIS SECTION WAS AMENDED AND RENUMBERED BY ACT 2020-37 and 38 IN THE 2020 REGULAR SESSION, EFFECTIVE JULY 1, 2020. THIS IS NOT IN THE...
• Section 45-26-81.44 Payment of ad valorem vehicle tax prerequisite to issuance of license or transfer; certificate of assessment
  THIS SECTION WAS AMENDED AND RENUMBERED BY ACT 2020-37 AND 38 IN THE 2020 REGULAR SESSION, EFFECTIVE JULY 1, 2020. THIS IS NOT IN THE...
• Section 45-26-81.45 Vehicle information required for assessment
  Before any vehicle can be assessed, the judge of probate shall be furnished the tag number presently on the vehicle unless the vehicle is new,...
• Section 45-26-81.46 Renewal of license by mail; mail order fee
  The judge of probate may mail an application for renewal of licenses to persons to whom licenses have been previously issued. The renewal forms shall...
• Article 9 Economic and Industrial Development and Tourism.
• Section 45-26-90 Reserved Reserved.
• Article 10 Education.
• Part 1 Board of Education.
• Section 45-26-100 Compensation
  In Elmore County, upon resolution passed by a majority of the members of the county board of education, in lieu of any and all other...
• Part 2 Superintendent of Education.
• Section 45-26-101 Compensation
  The county Superintendent of Education of Elmore County shall devote his or her entire time to the public school business of the county and shall...
• Article 11 Elections.
• Section 45-26-110 Board of Registrars - Compensation
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• Article 12 Employees.
• Section 45-26-120 Mileage allowance
  Any law to the contrary notwithstanding, the county governing body of Elmore County may, at any regularly scheduled meeting, increase the mileage payable to county...
• Section 45-26-120.01 Clerical assistance for county officials
  The Elmore County Commission shall provide compensation for deputies, clerks, assistants, and secretaries for the offices of the judge of probate, tax assessor, tax collector,...
• Article 13 Engineer, County.
• Section 45-26-130 Appointment and employment; duties; compensation; equipment and facilities
  (a) This section shall apply only in Elmore County. (b) The Elmore County Commission shall appoint and employ a county engineer or chief engineer, who...
• Article 14 Fire Protection and Emergency Medical Services.
• Part 1 Participation in Alabama Forestry Commission Fire Protection Program.
• Section 45-26-140 Protection of forests; costs
  (a) The County Commission of Elmore County is authorized, when the need exists, to provide protection against forest fires in Elmore County by participating in...
• Part 2 Fire Protection and Emergency Medical Service Districts and Fee.
• Section 45-26-141 Applicability
  This part shall be operative only in Elmore County.
• Section 45-26-141.01 Legislative intent
  It is the intent of the Legislature to provide for the financing of a system for fire protection, fire prevention, emergency medical services, and related...
• Section 45-26-141.02 Definitions
  As used in this part, the following words and phrases shall have the following meanings: (1) ASSOCIATION. The Elmore County Firefighters Association. (2) AUTHORIZING AMENDMENT....
• Section 45-26-141.03 Fire protection fee - Levy, collection, and administration
  The commission is authorized to collect beginning October 1, 1995, and each successive year in all districts, a fire protection fee with respect to each...
• Section 45-26-141.04 Fire protection fee - Eligibility to receive proceeds
  To be eligible to receive proceeds from the fire protection fee, each department shall be a member in good standing in the Elmore County Firefighters...
• Section 45-26-141.05 Fire protection fee - Use of proceeds
  Proceeds from the fire protection fee shall be used at the discretion of the individual department for fire protection, fire prevention, and emergency medical services...
• Section 45-26-141.06 Establishment of districts
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• Section 45-26-141.07 Alteration of district boundaries
  The association may, with the consent of the affected district or districts and approval by a two-thirds majority vote of member departments in good standing,...
• Section 45-26-141.08 Effect of annexation
  If the annexation of territory in a district by an existing municipality or the creation of a new municipality takes in the property on which...
• Section 45-26-141.09 Exemptions from fire protection fee
  The following are exempt from the fire protection fee levied by this part: (1) A dwelling or commercial building which is owned by the federal...
• Section 45-26-141.10 Collection and disposition of funds
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• Section 45-26-141.11 Delinquent accounts
  In case of default in the payment of the fire protection fee, the revenue commissioner and judge of probate shall provide a list of delinquent...
• Section 45-26-141.12 Volunteer fire department personnel; liability of county employees
  The personnel of volunteer fire departments provided for in this part shall not be considered employees, servants, or agents of the county and the members...
• Part 3 South Lake Martin Fire District.
• Section 45-26-142 Applicability
  This part shall be operative in the Lake Martin area in Elmore and Tallapoosa Counties.
• Section 45-26-142.01 Definitions
  For the purposes of this part, the following words shall have the following meanings: (1) DISTRICT. A district to be known as the South Lake...
• Section 45-26-142.02 Establishment of district; services
  A district for fighting and preventing fires and providing emergency medical services, to be known as the South Lake Martin Fire District, may be established...
• Section 45-26-142.03 Petition for election
  (a) Upon a petition being filed in the offices of the Judges of Probate of Elmore and Tallapoosa Counties, the judges of probate of both...
• Section 45-26-142.04 Time of election
  When a petition for the holding of an election is filed with the judges of probate, the judges of probate, acting jointly, shall order the...
• Section 45-26-142.05 Application of election laws
  The provisions of the election laws governing equipment at polling places, furnishing of supplies, appointment of election officers and canvassing returns at a general election...
• Section 45-26-142.06 Notice of election
  The judges of probate shall give notice of an election held under this part by publishing for three weeks, at least once a week, on...
• Section 45-26-142.07 Payment of election costs
  (a) When an election is held on the question of the establishment of a district, the County Commissions of Elmore and Tallapoosa Counties shall equally...
• Section 45-26-142.08 Approval by voters; certification of election results
  No district shall be created unless it is approved by the majority of votes cast by the qualified voters in the proposed district, provided that...
• Section 45-26-142.09 Board of directors
  (a) The affairs and business of the district shall be managed by a board of directors consisting of seven members who shall be appointed in...
• Section 45-26-142.10 Powers of district; bylaws
  (a) The district shall constitute a public corporation, which shall have the power to do any and all acts or things necessary and convenient for...
• Section 45-26-142.11 Service charge or fee - Approval; collection
  (a) No service charge may be assessed unless the service charge is approved at a referendum election of the qualified voters in the district, provided...
• Section 45-26-142.12 Service charge or fee - Election; proposed changes
  (a) The petition for the election on the question of a service charge, which may accompany the petition for the election on the establishment of...
• Section 45-26-142.13 Abolition of district
  (a) The district may be abolished in the manner provided for in this section; however, the district shall not be abolished or diminished when it...
• Article 15 Gambling.
• Section 45-26-150 Reserved Reserved.
• Article 16 Government Operations.
• Section 45-26-160 Reserved Reserved.
• Article 17 Health and Environment.
• Section 45-26-170 Collection and disposition of fees; ability to pay
  (a) The Elmore County Board of Health shall designate the services rendered by the county health department for which fees may be charged and shall...
• Article 18 Highways and Bridges.
• Section 45-26-180 Reserved Reserved.
• Article 19 Legislature.
• Section 45-26-190 Reserved
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• Article 20 Licenses and Licensing.
• Section 45-26-200 Voiding of license for invalid payment
  (a) In Elmore County, in cases where a personal check given for a license is found to be noncollectible for any reason, the judge of...
• Section 45-26-200.01 Mileage allowance
  The Elmore County Commission is hereby authorized to pay a mileage allowance to the county license inspector for official business, provided such allowance does not...
• Section 45-26-200.02 Mobile homes
  (a) Every person, firm, or corporation who owns, maintains, or keeps in Elmore County a mobile home, except a mobile home which constitutes a part...
• Article 21 Motor Vehicles and Transportation.
• Section 45-26-210 Reserved Reserved.
• Article 22 Parks, Historic Preservation, Museums, and Recreation.
• Section 45-26-220 Reserved Reserved.
• Article 23 Sheriff.
• Part 1 Compensation.
• Division 1 Sheriff.
• Section 45-26-230 Salary
  REPEALED IN THE 2018 REGULAR SESSION BY ACT 2018-189 EFFECTIVE APRIL 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
• Section 45-26-230.01 Compensation
  Commencing on the first day of the next term of office after April 1, 2018, the Sheriff of Elmore County shall receive a salary in...
• Division 2 Sheriff's Deputies.
• Section 45-26-230.20 Salary and expense allowance
  (a)(1) Deputies of the Sheriff's Department of Elmore County shall be compensated on the basis of years of continuous service according to the following table:...
• Part 2 Funding.
• Division 1 Sale of Abandoned Property.
• Section 45-26-231 Records of abandoned and stolen property; storage
  (a) The sheriff shall keep and maintain a permanent record of all abandoned and stolen personal property recovered by the sheriffs department. These records shall...
• Section 45-26-231.01 Sale of perishable property
  If the abandoned and stolen personal property is of a perishable nature and reasonable attempts to locate and identify the owner of the property are...
• Section 45-26-231.02 Records of abandoned and stolen firearms; sale or destruction
  (a) The sheriff shall keep and maintain a separate permanent record of all abandoned and stolen firearms, not subject to disposition by general law. The...
• Section 45-26-231.03 Notice and sale of stolen or abandoned property
  (a) At least every six months, the sheriff may sell at public auction to the highest bidder for cash all abandoned or stolen personal property,...
• Section 45-26-231.04 Claim of property
  The owner of any abandoned or stolen personal property recovered by the Elmore County Sheriffs Department, including firearms, may claim the property at any time...
• Section 45-26-231.05 Record of sale; rejection of bid
  If property is sold at public auction, as provided in this subpart, a notation in the storage record book shall be made of the sale...
• Section 45-26-231.06 Disposition of sale proceeds
  The proceeds from the sale of property at an auction conducted under the authority of this subpart, after deducting and paying all expenses incurred in...
• Division 2 Service of Process Fund.
• Section 45-26-231.30 Fund established; fees
  (a) This section shall only apply to Elmore County. (b) The Elmore County Sheriff Service of Process Serving Fund is created in the county treasury...
• Part 3 Jails.
• Section 45-26-232 Allowances for feeding prisoners
  (a) In Elmore County, the sheriff shall be entitled to keep and retain the allowances payable by the state, county, or municipalities for feeding prisoners...
• Section 45-26-232.01 Operation of jail store; law enforcement fund
  (a) The Sheriff of Elmore County or the authorized agents of the sheriff may operate a jail store for prisoners within the confines of the...
• Part 4 Pistol Permits.
• Section 45-26-233 Fees; disposition of funds
  (a) In Elmore County, in addition to any fee or fees provided for by law there shall be an additional issuance fee for a pistol...
• Part 5 Police Jurisdiction.
• Section 45-26-234 Police jurisdiction within Elmore County
  That no municipality whose corporate limits do not lie within or extend into and embrace and include a portion of Elmore County shall have or...
• Part 6 Retirement.
• Section 45-26-235 Receipt of badge, pistol, etc., upon retirement
  Any individual employed by the Elmore County Sheriffs Office as a law enforcement officer for a period of 10 years or more who retires from...
• Part 7 Qualifications.
• Section 45-26-236 Minimum qualifications for sheriff; continuing education
  (a) On or after April 26, 2016, a person qualifying for election to the office of sheriff in Elmore County or any person appointed to...
• Article 24 Taxation.
• Part 1 Board of Equalization.
• Section 45-26-240 Compensation
  In Elmore County, the members of the board of equalization shall be entitled to forty dollars ($40) a day for each day's service as provided...
• Part 2 Redemption of Lands.
• Section 45-26-241 Procedures for sale and redemption of lands
  (a) This section shall apply to Elmore County. (b) The procedure for selling and redeeming lands for taxes in such county shall be the same...
• Part 3 Revenue Commissioner.
• Division 1
• Section 45-26-242 Consolidation of unified system
  (a) After September 30, 1991, or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a...
• Section 45-26-242.01 Expense allowance and salary of revenue commissioner; salary increases
  (a) Effective on July 1, 2020, the revenue commissioner shall receive an annual expense allowance of sixteen thousand dollars ($16,000) per year payable in equal...
• Division 2
• Section 45-26-242.20 License division created
  Effective July 1, 2020, there is created within the Revenue Commissioner's Office of Elmore County a license division which shall issue all licenses, including driver...
• Section 45-26-242.21 Assessment and collection of taxes
  The revenue commissioner shall perform all duties relating to the assessment and collection of ad valorem taxes, registration, and issuance of decals related to manufactured...
• Section 45-26-242.22 License records
  The revenue commissioner shall keep at all times an accurate record of all licenses received by him or her from the Comptroller and of the...
• Section 45-26-242.23 Collection and disposition of fees
  Except as provided in this subpart, the revenue commissioner may charge and collect the same fees that are provided for by law. All fees shall...
• Section 45-26-242.24 Payment of ad valorem vehicle tax prerequisite to issuance of license or transfer; certificate of assessment
  To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due on motor...
• Section 45-26-242.25 Vehicle information required for assessment
  Before any vehicle can be assessed, the revenue commissioner shall be furnished the tag number presently on the vehicle unless the vehicle is new, in...
• Section 45-26-242.26 Renewal of license by mail; mail order fee
  The revenue commissioner may mail an application for renewal of licenses to persons to whom licenses have been previously issued. The renewal forms shall be...
• Part 4 Tax, Ad Valorem.
• Section 45-26-243 Additional tax for education purposes
  (a) Pursuant to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Elmore County Commission may levy, in addition to...
• Part 5 Tax, Sales and Use.
• Division 1 1992 Tax.
• Section 45-26-244 Applicability
  This subpart shall only apply to Elmore County.
• Section 45-26-244.01 Definitions
  As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not...
• Section 45-26-244.02 Levy of tax
  (a) The County Commission of Elmore County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes,...
• Section 45-26-244.03 Payment of tax
  The tax levied by this subpart shall be collected by the State Department of Revenue at the same time and in the same manner as...
• Section 45-26-244.04 Addition of tax to sales price or admission fee
  Each person engaging or continuing in a business subject to the tax levied by this subpart, shall add to the sales price or admission fee...
• Section 45-26-244.05 Collections and enforcement
  The tax levied by this subpart shall constitute a debt due Elmore County. The tax, together with any interest and penalties, shall constitute and be...
• Section 45-26-244.06 Application of state statutes
  All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax,...
• Section 45-26-244.07 Charge for collection
  (a) The department shall charge Elmore County for collecting the tax levied under this subpart in an amount or percentage of total collections as may...
• Division 2 Rainy Day Fund.
• Section 45-26-244.30 Applicability
  This subpart shall only apply to Elmore County.
• Section 45-26-244.31 Definitions
  As used in this subpart, sales and use tax means the same type of tax imposed by the following state sales and use tax statutes:...
• Section 45-26-244.32 Levy of tax
  (a) Subject to the time limitations set forth hereafter, the County Commission of Elmore County may levy, in addition to all other taxes, a one...
• Section 45-26-244.33 Payment of tax
  The tax levied by this subpart shall be collected by the State Department of Revenue, or by such other collecting entity as the Elmore County...
• Section 45-26-244.34 Addition of tax to sales price or admission fee
  Each person engaging or continuing in a business subject to the tax levied by this subpart, shall add to the sales price or admission fee...
• Section 45-26-244.35 Collections and enforcement
  The tax levied by this subpart shall constitute a debt due Elmore County. The tax, together with any interest and penalties, shall constitute and be...
• Section 45-26-244.36 Application of state statutes
  (a) All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use...
• Section 45-26-244.37 Charge for collection
  The collecting agent shall be paid by Elmore County for collecting the tax levied under this subpart in an amount or percentage of total collections...
• Section 45-26-244.38 Authorization to levy tax; referendum; renewal and termination
  (a) In the event the tax set forth herein receives approval by a majority of the qualified county voters who vote in the referendum described...
• Section 45-26-244.39 Creation of fund
  The Elmore County Commission shall create a Rainy Day Fund into which a minimum of five percent of the tax collected monthly under this subpart...
• Part 6 Tax. Severance.
• Section 45-26-245 Definitions
  When used in this subpart, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by...
• Section 45-26-245.01 Severance tax levied
  There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing clay, sand, and...
• Section 45-26-245.02 Producer reports and payments
  Every producer shall within 20 days after the end of each calendar month, whether or not he or she shall have severed or sold any...
• Section 45-26-245.03 Purchaser and transporter reports
  Purchaser and transporters of clay, sand, and gravel severed in Elmore County shall file a report with the Department of Revenue, on forms prescribed by...
• Section 45-26-245.04 Collection of taxes; enforcement
  The tax imposed by this subpart shall constitute a debt due Elmore County and may be collected by civil suit, in addition to all other...
• Section 45-26-245.05 Charge for collection
  The State Department of Revenue shall charge Elmore County for collecting the county tax levied herein, an amount or percentage of total collections not to...
• Section 45-26-245.06 Disposition of funds
  The Elmore County Treasurer shall deposit the net proceeds of the clay, sand, and gravel tax collected hereunder during the preceding month to the account...
• Part 7 Lodging Tax.
• Section 45-26-246 Levy of tax
  In addition to all other taxes imposed by law, the Elmore County Commission may levy a privilege or license tax in the amount prescribed in...
• Section 45-26-246.01 Exemptions
  (a) There are exempted from the tax levied by this part and from the computation of the amount of the tax levied or payable all...
• Section 45-26-246.02 Monthly report; recordkeeping; penalties
  (a) The tax levied by this part, except as otherwise provided, shall be due and payable to Elmore County on or before the 20th day...
• Section 45-26-246.03 Application of state statutes
  All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping...
• Section 45-26-246.04 Collection of tax
  The county shall contract with an agent for collection of the tax and the agent may deduct from the proceeds of the tax levied an...
• Section 45-26-246.05 Disposition of funds
  Except as otherwise provided in this part, the balance of the proceeds from the tax levied by this part shall be deposited into the Elmore...
• Section 45-26-246.06 Severability
  This part shall not be applied in a manner to violate the Commerce Clause of the United States Constitution. If a provision of this part...
• Article 25 Utilities.
• Section 45-26-250 Reserved Reserved.
• Article 26 Zoning and Planning.
• Section 45-26-260 Reserved Reserved.

Last modified: May 3, 2021