Code of Alabama - Title 45: Local Laws - Chapter 14 - Clay County
- Article 1 General and Miscellaneous Provisions.
- Section 45-14-10 Disclaimer
(a) This chapter endeavors to add to the Code of Alabama 1975, all Clay County local laws enacted after 1978 and all Clay County prior...
- Article 2 Alcoholic Beverages.
- Article 3 Boards and Commissions.
- Article 4 Business, Labor, and Occupations.
- Article 5 Constables.
- Section 45-14-50 Office abolished
In Clay County the office of constable shall be abolished, pursuant to Section 36-23-1. All assets, money, property, real or personal, equipment and supplies belonging...
- Article 6 Coroner.
- Section 45-14-60 Expense allowance
In Clay County, the coroner shall be entitled to receive an expense allowance of one thousand dollars ($1,000) per month, to be paid monthly out...
- Article 7 County Commission.
- Article 8 Courts.
- Part 1 Court Costs.
- Part 2 District Attorney.
- Part 3 Probate Court.
- Division 1 License Division.
- Section 45-14-82 Created; office space, equipment, personnel; compensation
There is hereby created within the probate judge's office of Clay County a license division which shall issue all licenses issued through the probate judge's...
- Section 45-14-82.01 Assessment and collection of motor vehicle taxes
The probate judge shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county, which have heretofore been...
- Section 45-14-82.02 Records
The probate judge shall keep at all times an accurate record of all licenses received by him or her from the state Comptroller and of...
- Section 45-14-82.03 Fees; refunds
Except as hereinafter provided, the probate judge shall be entitled to charge and collect the same fees that are provided for by law. For the...
- Section 45-14-82.04 Payment of taxes required for issuance of license; certificate of assessment
To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no...
- Section 45-14-82.05 Tag number or bill of sale required for assessment; vehicles from outside Alabama
Before any vehicle can be assessed, the probate judge shall be furnished the tag number presently on the vehicle unless such vehicle is new, in...
- Section 45-14-82.06 Renewal by mail
The probate judge may, at his or her discretion, mail an application for renewal of licenses to whom such license has been previously issued, such...
- Division 2 Recording Fees.
- Division 3
- Division 4 Recording System.
- Article 9 Economic and Industrial Deveopment and Tourism.
- Part 1 Economic Development.
- Section 45-14-90 Emerald Triangle Commission - Created
Repealed by Act 2009-388, p. 712, §1, effective May 5, 2009.
- Section 45-14-90.01 Emerald Triangle Commission - Composition
Repealed by Act 2009-388, p. 712, §1, effective May 5, 2009.
- Section 45-14-90.02 Emerald Triangle Commission - Rules and regulations; meetings
Repealed by Act 2009-388, p. 712, §1, effective May 5, 2009.
- Section 45-14-90.03 Emerald Triangle Commission - Powers and duties
Repealed by Act 2009-388, p. 712, §1, effective May 5, 2009.
- Section 45-14-90.04 Emerald Triangle Commission - Promulgation of regulations; publication
Repealed by Act 2009-388, §1, effective May 5, 2009.
- Part 2 Industrial Development.
- Article 10 Education.
- Article 11 Elections.
- Part 1 Election Officials.
- Section 45-14-110 Compensation
Each election official of Clay County shall receive the rate of the minimum wage for each hour, or fraction thereof, that the polls are open...
- Part 2 Voting Centers.
- Article 12 Employees.
- Article 13 Engineer, County.
- Section 45-14-130 Duties of county commission; emergency situations
In addition to all other authority now vested in the Clay County Commission, the commission shall be authorized to set the necessary policies and priorities...
- Section 45-14-130.01 Appointment of county engineer; qualifications
The county commission shall appoint and employ a county engineer, who shall be a thoroughly qualified and competent professional engineer not required to be a...
- Section 45-14-130.02 Powers and duties
It shall be the duty of the county engineer, in accordance with policy established by the commission, within the law of the State of Alabama...
- Section 45-14-130.03 Wages and salaries for necessary labor
It shall be the duty of the commission to fix, from time to time, in accordance with prevailing economic conditions, the various scales of wages...
- Section 45-14-130.04 Compensation of engineer
The commission shall fix the amount of the salary of the county engineer, payable in equal monthly installments from appropriate road and highway funds.
- Section 45-14-130.05 Surety bond
Before entering upon his or her duties, the county engineer shall make and enter into a surety bond in the amount of five thousand dollars...
- Section 45-14-130.06 Office space; equipment; transportation
The commission shall furnish the county engineer with an office within the county and all necessary office supplies, equipment, communication, utilities, and with necessary transportation...
- Section 45-14-130.07 Accountability for machinery, equipment, etc.; inventory
The county engineer shall be the custodian of all road machinery and equipment, tools, supplies, and repair parts owned by the county, and shall be...
- Section 45-14-130.08 Expenditure of funds; authorization of funding
The authority of the county engineer shall be limited to the expenditure of such funds for the purpose of construction, maintenance, or repairs of public...
- Section 45-14-130.09 Requisitions; powers and duties of county purchasing agent
The county engineer shall make written requisition to the county purchasing agent for all materials, machinery, equipment, and necessary supplies needed for the construction, maintenance,...
- Section 45-14-130.10 Inspection and approval of equipment, etc
It shall be the further duty of the county engineer to inspect all materials, machinery, equipment, and supplies purchased by the county for use on...
- Section 45-14-130.11 Employment of road supervisor in emergency situations
In the event an emergency should arise, in which it would be impossible for the commission to employ an engineer, as hereinabove provided for, then,...
- Section 45-14-130.12 Voter approval for structure of county road system
(a) The Clay County Commission shall call a referendum to be held at the next special or general election to determine whether or not the...
- Article 14 Fire Protection.
- Article 15 Gambling.
- Article 16 Government Finance and Operations.
- Article 17 Health and Environment.
- Section 45-14-170 Soil percolation tests
In Clay County, all laws, rules, and regulations to the contrary notwithstanding, upon request by a property owner, the county health department or its agent...
- Article 18 Highways and Bridges.
- Article 19 Legislature.
- Article 20 Licenses and Licensing.
- Article 21 Motor Vehicles and Transportation.
- Section 45-14-210 Reserved
404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
- Article 22 Parks, Historic Preservation, Musuems and Recreation.
- Article 23 Sheriff.
- Part 1 Compensation.
- Part 2 Jails.
- Part 3 Pistol Permits.
- Part 4 Community Connections Program.
- Article 24 Taxation.
- Part 1 Revenue Commissioner.
- Section 45-14-240 Office established
After September 30, 1991, or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a county...
- Section 45-14-240.01 Powers and duties
The county revenue commissioner shall do and perform all acts, duties, and functions required by law to be performed either by the tax assessor or...
- Section 45-14-240.02 Personnel
Subject to the approval of the county commission, the county revenue commissioner shall appoint and fix the duties and compensation of a sufficient number of...
- Section 45-14-240.03 Oath and bond
Before entering upon the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of...
- Section 45-14-240.04 Office space and equipment
The county commission shall provide the necessary offices for the county revenue commissioner, and shall provide all stationery, equipment, and office supplies, not otherwise furnished...
- Section 45-14-240.05 Compensation
The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax...
- Section 45-14-240.06 Offices of tax assessor and tax collector abolished
The offices of the Tax Assessor and Tax Collector of Clay County are hereby abolished effective the first day of October 1991, or upon the...
- Section 45-14-240.07 Purpose
It is the purpose of this part to promote the public convenience in Clay County by consolidating the offices of tax assessor and tax collector...
- Part 2 Tax, Ad Valorem.
- Part 3 Tax, Gasoline.
- Section 45-14-242 Applicability
This part applies to Clay County.
- Section 45-14-242.01 Definitions
For the purposes of this part the following words shall have the following meanings: (1) COUNTY. Clay County. (2) COUNTY COMMISSION. The Clay County Commission....
- Section 45-14-242.02 Levy and payment of tax
(a) The county commission may levy, in addition to all other taxes imposed by law, an excise tax on persons selling, distributing, storing, or withdrawing...
- Section 45-14-242.03 Statement of sales and withdrawals
On or before the 20th day of each month after May 18, 2001, every person upon whom the excise tax is levied shall render to...
- Section 45-14-242.04 Review of records; rules and regulations; recovery of collection costs
It shall be the duty of the county commission to enforce the collection of any tax levied under the authority of this part, and it...
- Section 45-14-242.05 Failure to report; delinquency
If any distributor, storer, or retail dealer fails to make monthly reports or fails to pay any tax imposed pursuant to this part, the tax...
- Section 45-14-242.06 Actual payment deemed a credit against amount due
The acceptance of any amount paid for any excise tax imposed pursuant to this part shall not preclude the collection of the amount actually due....
- Section 45-14-242.07 Violations
Any distributor, storer, or dealer who violates this part, or fails to comply with any rule or regulation promulgated, may be restrained, and proper prosecution...
- Section 45-14-242.08 County Special Road and Bridge Fund
The proceeds of any tax imposed under authority of this part shall be paid into the County Special Road and Bridge Fund.
- Part 4 Tax. Sales and Use.
- Section 45-14-243 Applicability
The provisions of this part shall only apply to Clay County.
- Section 45-14-243.01 Definitions
All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall, wherever...
- Section 45-14-243.02 Levy of tax; exemptions
(a) The county commission is hereby granted the authority, if they so desire or deem necessary, to levy and impose in addition to all other...
- Section 45-14-243.03 Monthly report
All taxes levied in this part shall be paid to and collected by the State Department of Revenue at the same time and in the...
- Section 45-14-243.04 Addition of tax to sales price or admission fee
Each person engaging or continuing within Clay County in a business subject to the tax levied in Section 45-14-243.02, shall add to the sales price...
- Section 45-14-243.05 Collection of tax; enforcement
The tax imposed by this part shall constitute a debt due Clay County and may be collected as provided by law. The tax, together with...
- Section 45-14-243.06 Applicability of parallel state provisions
All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping...
- Section 45-14-243.07 Charge for collection; disposition of funds
(a) The State Department of Revenue shall charge Clay County for collecting the special county tax levied under this part such amount or percentage of...
- Part 5 Tax. Tobacco.
- Section 45-14-244 Levy of tax; legislative intent
(a) Upon adoption of the Legislature, there is hereby levied on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco...
- Section 45-14-244.01 Addition of tax to tobacco products
Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Clay County, any cigarettes, cigars,...
- Section 45-14-244.02 Collection of tax; stamps
It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Clay County for which the tax is...
- Section 45-14-244.03 Applicability of state provisions
All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28,...
- Section 45-14-244.04 District Community Service Grant Authority
Repealed by act ACT 2017-65, § 2, effective October 1, 2017.
- Section 45-14-244.05 Disposition of funds
Repealed by act ACT 2017-65, § 2, effective October 1, 2017.
- Section 45-14-244.06 Construction
This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the...
- Section 45-14-244.07 Disposition of funds
(a) The proceeds from the tobacco tax authorized in Clay County pursuant to Section 45-14-244, and as further provided for in Sections 45-14-244.01 to 45-14-244.03,...
- Article 25 Utilities.
- Article 26 Zoning and Planning.
Last modified: May 3, 2021