Code of Alabama - Title 45: Local Laws - Chapter 20 - Covington County
- Article 1 General and Miscellaneous Provisions.
- Section 45-20-10 Disclaimer
(a) This chapter endeavors to add to the Code of Alabama 1975, all Covington County local laws enacted after 1978 and all Covington County prior...
- Article 2 Alcoholic Beverages.
- Article 3 Boards and Commissions.
- Article 4 Business, Labor, and Occupations.
- Article 5 Constables.
- Section 45-20-50 Office abolished
In Covington County, effective at the end of the term of the incumbent constable, the office of constable is hereby abolished pursuant to Section 36-23-1....
- Article 6 Coroner.
- Section 45-20-60 Compensation
The Coroner of Covington County, Alabama, shall be entitled to a fee of thirty dollars ($30) for each inquest or other investigation and certification of...
- Article 7 County Commission.
- Part 1 Compensation.
- Part 2 Membership and Meeting Days.
- Section 45-20-71 Court of County Commissioners abolished
On June 1, 1945, the Court of County Commissioners in and for Covington County, as provided for in Act No. 20, Local Acts of 1919,...
- Section 45-20-71.01 Board of Revenue established
There is established and created in and for Covington County, Alabama, a court of record to be known and called the Board of Revenue of...
- Section 45-20-71.02 County divided into districts
For the purposes of this part the County of Covington is divided into four subdivisions, to be known as districts, and to be numbered from...
- Section 45-20-71.03 Membership of board
The board shall consist of a president and four associate members who shall be appointed or elected and shall have such authority as hereinafter provided.
- Section 45-20-71.04 Qualifications by area
The president of the board and each associate member thereof shall be qualified electors of Covington County and shall be elected from the county at...
- Section 45-20-71.05 Personal and political qualifications
The president of the board shall not be under the age of 25 on the date of the general election for such office and shall...
- Section 45-20-71.06 Election and assumption of office
The president and associate members of the board shall be elected at the general election to be held in 1948, and every four years thereafter,...
- Section 45-20-71.07 Term of office
The president and associate members so elected shall hold office for a period of four years from the first Monday after the second Tuesday in...
- Section 45-20-71.08 Membership pending election
Pending the election of 1948 as provided herein, the president and members of the board shall be the same persons now constituting the membership of...
- Section 45-20-71.09 Vacancies - How filled
Should any vacancy occur in the presidency or associate membership of the board, the same shall be filled by appointment of the Governor who shall...
- Section 45-20-71.10 Compensation
The president and associate members of the board shall each receive an annual salary in the sum of four thousand two hundred dollars ($4,200), payable...
- Section 45-20-71.11 Additional allowances
In addition to the compensation provided in Section 45-20-71.10 the president and associate members of the board shall each be paid a mileage allowance of...
- Section 45-20-71.12 Bonds of board members
Before entering upon the duties of his or her office, the president and each associate member of the board shall each give bond in the...
- Section 45-20-71.13 Duties of the president
The president of the board is made the presiding officer of the board, charged with the duty to preside at all the meetings of the...
- Section 45-20-71.14 Board meetings
The Covington County Commission shall meet in regular session in accordance with Section 11-3-8, and shall conduct an additional regular session each month in accordance...
- Section 45-20-71.15 Quorum
The presence of the regular president and three associate members, or three associate members without the regular president or the fourth associate member, shall constitute...
- Section 45-20-71.16 President pro tempore
At the first or any subsequent meeting of the board, a president pro tempore of the board shall be elected by the board. He or...
- Section 45-20-71.17 Duties of the president pro tempore
The president pro tempore of the board shall be and is hereby authorized and empowered, except as otherwise provided herein for the regular president, to...
- Section 45-20-71.18 Majority vote
All business shall be valid if passed and approved by majority vote of the board quorum prescribed in this part.
- Section 45-20-71.19 Duties of the board
Except as herein otherwise provided, the board is clothed and impressed with all the powers, duties, responsibilities, and official rights that the general laws of...
- Section 45-20-71.20 Individual duties of associate members
Except as herein otherwise provided, each member of the board elected or appointed pursuant to the authority herein contained is constituted and appointed director and...
- Section 45-20-71.21 Individual duties may be withdrawn
Should a majority of the membership of the board (not a majority of a quorum) deem such action necessary from any cause, they may withdraw...
- Section 45-20-71.22 Allocation of funds
The board if it so desires may allocate to each district of the county a portion of the taxes and funds available or received for...
- Section 45-20-71.23 Road engineer or supervisor
If the board should be authorized lawfully to employ an engineer or supervisor for the roads of the entire county, such supervisor shall be subject...
- Section 45-20-71.24 Contracts, deeds, and conveyances
Any contract, deed, or conveyance signed by the president of the board, and witnessed by the clerk of the board, on orders of and at...
- Section 45-20-71.25 Airport projects
The board shall have power and authority, under conditions herein set forth, to appropriate money from the general fund or from the gasoline fund for...
- Section 45-20-71.26 State or national association dues
The board shall have power and authority, as a group or as individual members, to affiliate with any state or national organization fostering the improvement...
- Section 45-20-71.27 Clerk and treasurer
The board shall forthwith appoint a clerk, fix his or her salary, and prescribe his or her bond. Such clerk shall perform such duties as...
- Section 45-20-71.28 Duties of the clerk
It shall be the duty of the clerk to attend the meetings of the board and to issue all notices required by the board or...
- Section 45-20-71.29 Bonds and premiums
The board shall have the authority to prescribe a bond for any employee, including the clerk, treasurer, and general road supervisor, the premiums for which...
- Section 45-20-71.30 Contingent Fund
The commission may hereby appropriate annually out of the moneys in the county treasury not otherwise appropriated the sum of ten thousand dollars ($10,000), to...
- Section 45-20-71.31 Purchasing agent or agents
The board may create the office of purchase agent (or agents), fix the salary therefor, and prescribe the fund out of which the same shall...
- Section 45-20-71.32 Clerical assistant
The board shall have the power and authority to authorize the clerk to employ such clerical assistants as he or she may deem needful in...
- Section 45-20-71.33 Wage scale
The board shall classify all employees engaged in the construction and maintenance of roads in the county, and shall fix a uniform salary or wage...
- Article 8 Courts.
- Part 1 Circuit Court.
- Section 45-20-80 Jury strike system
Upon the trial by jury in the Circuit Courts of the Twenty-second Judicial Circuit of any person indicted for a misdemeanor, or a felony or...
- Part 2 Court Costs.
- Section 45-20-81 Law library
In Covington County, in each civil or quasi-civil action at law, suit in equity, criminal, or quasi-criminal case or any other proceeding filed in, arising...
- Section 45-20-81.01 Solicitor's fee
(a) In all juvenile, traffic, criminal, and quasi-criminal cases in the juvenile, district, circuit, and municipal courts in Covington County, a docket fee, hereinafter referred...
- Part 3 District Attorney.
- Division 1 Compensation.
- Division 2 Employees.
- Section 45-20-82.20 Clerk-secretary
(a) The District Attorney of the Twenty-second Judicial Circuit is authorized to provide a clerk-secretary to attend all grand jury sessions in the circuit at...
- Section 45-20-82.21 Investigators
Investigators for the district attorney's office in the Twenty-second Judicial Circuit are authorized and empowered to make arrests and serve search warrants in the performance...
- Division 3 Funding.
- Division 4 Restitution Recovery Division.
- Section 45-20-82.60 Applicability
This subpart shall apply only to the Twenty-second Judicial Circuit.
- Section 45-20-82.61 Purpose
The purpose of this subpart is to ensure that court-ordered restitution to crime victims, victim compensation assessments, bail bond forfeitures, court costs required by law,...
- Section 45-20-82.62 Restitution Recovery Division - Establishment
The district attorney may establish a special division designated the Restitution Recovery Division for the administration, collection, and enforcement of court costs, fines, penalty assessments,...
- Section 45-20-82.63 Written notice of defaults - Collection, enforcement of funds
The court, the clerk of the court, or a probation officer shall notify the district attorney in writing when any bail bond forfeitures, court costs,...
- Section 45-20-82.64 Manner of enforcement
(a) After notification, as provided in Section 45-20-82.63, the district attorney may take all lawful steps necessary in order to require compliance with the court-ordered...
- Section 45-20-82.65 Collection of fees; disposition of funds
After a matter has been transferred to the district attorney under Section 45-20-82.63, a court shall assess a collection fee of 30 percent of the...
- Section 45-20-82.66 Amnesty period
There shall be an amnesty period of 60 days after May 6, 1994, during which any person may voluntarily pay in full duly assessed court...
- Section 45-20-82.67 Civil judgments
In addition to the provisions of this subpart, all court costs, fines, victim compensation assessments, bail bond forfeitures, and restitution, and other court-ordered charges shall...
- Section 45-20-82.68 Construction
The provisions of this subpart are supplemental to any procedures for the enforcement and collection of any court-ordered sums or forfeitures.
- Part 4 Probate Court.
- Division 1 Compensation.
- Division 2 Indexing System.
- Section 45-20-83.20 Applicability and purpose
This subpart shall only apply in Covington County. The purpose of this subpart is to facilitate the use of public records in property transactions in...
- Section 45-20-83.21 Definitions
The following words and phrases, including the plural of any thereof, whenever used in this subpart, shall have the following respective meanings: (1) GENERAL PROPERTY...
- Section 45-20-83.22 Installation of improved indexing system
The judge of probate is authorized to provide for the installation and thereafter for the maintenance of an improved indexing system in the probate offices...
- Section 45-20-83.23 Official record
Following the effective installation date, real property instruments, personal property instruments, and other documents and records provided herein to be indexed with computer-generated indexes to...
- Section 45-20-83.24 Applicability of state laws
All provisions of the laws of Alabama with respect to the recording of real property instruments, personal property instruments, general property instruments, miscellaneous instruments, and...
- Section 45-20-83.25 Costs
The initial installation costs shall be paid entirely out of the special indexing fees. Nothing contained in this section, however, shall prohibit the county from...
- Section 45-20-83.26 Special indexing fee
Thirty days after April 16, 1986, a special indexing fee of two dollars fifty cents ($2.50) shall be paid to the county, and collected by...
- Division 3 License Division.
- Section 45-20-83.50 License division created
When the revenue commissioner's office is established as provided in Subpart 1 of Part 2 of Article 24, there is hereby created within the judge...
- Section 45-20-83.51 Renewal of licenses; mail order fee
The judge of probate may, at his or her discretion, mail an application for renewal of licenses to whom such license has been previously issued...
- Section 45-20-83.52 Boat licenses
The judge of probate or other public officer performing such services for Covington County is authorized to issue boat licenses pursuant to Chapter 5, Title...
- Section 45-20-83.53 Notice of refusal; retrieval and voiding of license; records
(a) In Covington County, when a negotiable instrument, such as a check or draft, given for a motor vehicle license, boat license, driver's license, privilege...
- Article 9 Economic and Industrial Development and Tourism.
- Article 10 Education.
- Article 11 Elections.
- Part 1 Board of Registrars.
- Section 45-20-110 Compensation
In Covington County, the county commission is authorized, in its discretion, to pay in addition to any and all other compensation, salary, and expense allowance,...
- Part 2 Election Officials.
- Article 12 Employees.
- Section 45-20-120 Reserved
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- Article 13 Engineer, County.
- Section 45-20-130 Applicability
This article shall apply only in Covington County.
- Section 45-20-130.01 Appointment of county engineer; qualifications
The Covington County Commission shall appoint and employ a county engineer, who shall be a thoroughly qualified and competent professional engineer. The county engineer shall...
- Section 45-20-130.02 Powers and duties
It shall be the duty of the county engineer to: (1) Employ, supervise, and direct all assistants necessary to properly inspect, maintain, and construct the...
- Section 45-20-130.03 Wages and salaries for necessary labor
It shall be the duty of the county commission to fix, from time to time, in accordance with prevailing economic conditions, the various scales of...
- Section 45-20-130.04 Compensation of engineer
The commission shall fix the amount of the salary of the county engineer, payable from appropriate funds and in the same manner as the compensation...
- Section 45-20-130.05 Bond
Before entering upon his or her duties, the county engineer shall make and enter into a surety bond in the amount set from time to...
- Section 45-20-130.06 Office space; equipment; transportation
The county commission shall furnish the county engineer with an office within the county and all necessary office supplies, equipment, communication, utilities, and necessary transportation...
- Section 45-20-130.07 Accountability for machinery, equipment, etc.; inventory
The county engineer shall be the custodian and accountable to the county commission for all road machinery and equipment, tools, supplies, and repair parts owned...
- Section 45-20-130.08 Expenditure of funds
The authority of the county engineer shall be limited to the expenditure of funds appropriated by the county commission. The county commission shall fix and...
- Section 45-20-130.09 Requisitions
The county engineer, or a designated representative, shall make written requisition for all materials, machinery, equipment, and necessary supplies needed for the inspection, construction, maintenance,...
- Section 45-20-130.10 Employment of road supervisor
In the event of an emergency in which it would be impossible for the county commission to employ an engineer, the commission shall employ a...
- Section 45-20-130.11 Duties of commission members
Each member of the county commission shall hear the suggestions and complaints of the citizens, and report the suggestions or complaints to the county engineer...
- Article 14 Fire Protection and Emergency Medical Services.
- Section 45-20-140 Forest fire protection
(a) The county governing body of Covington County is authorized, when the need exists, to provide protection against forest fires in Covington County by participating...
- Article 15 Gambling.
- Section 45-20-150 Definitions
As used in this article the following words shall have the following meanings: (1) BINGO. The game where numbers or symbols on a card are...
- Section 45-20-150.01 Bingo games - Authorized
The operation of bingo sessions for prizes or money by qualified organizations for bona fide charitable, educational, or other lawful purposes shall be legal in...
- Section 45-20-150.02 Bingo games - Permits
(a) No qualified organization may conduct a bingo session unless the sheriff of the county issues a permit to the organization authorizing it to do...
- Section 45-20-150.03 Bingo games - Special permits
(a) A qualified organization that does not hold a permit pursuant to Section 45-20-150.02 may apply for a special permit for conducting a bingo session...
- Section 45-20-150.04 Bingo games - Permit requirements
(a) Each bingo permit shall contain the name and address of the permit holder, the location at which the permit holder is permitted to conduct...
- Section 45-20-150.05 Bingo games - Legislative intent; actual expenses; consulting fees
(a) It is the intention of the Legislature that only qualified organizations that are properly issued permits or special permits shall be allowed to operate...
- Section 45-20-150.06 Bingo games - Disposition of fees
All fees collected by the sheriff under this article shall be paid into the county general fund. All necessary expenses incurred by the sheriff in...
- Section 45-20-150.07 Bingo games - Proceeds for charitable or educational purposes
No less than 100 percent of the net proceeds of a bingo session shall be designated and expended for charitable or educational purposes. Net proceeds...
- Section 45-20-150.08 Bingo games - Equipment; prize and conduct limitations
(a) Bingo may not be conducted with any equipment which is not owned, being purchased, or being rented by the permit holder, except as otherwise...
- Section 45-20-150.09 Bingo games - Recordkeeping
Each permit holder shall maintain the following records for at least one year from the date of each bingo session: (1) An itemized list of...
- Section 45-20-150.10 Bingo games - Filing of records; inspection of records and premises
(a) On or before April 15th, after this article has been in effect for one year, and on or before April 15 of each calendar...
- Section 45-20-150.11 Revocation of bingo permits
The sheriff, for good cause shown, may revoke any permit if the permit holder or any officer, director, agent, member, or employee of the permit...
- Section 45-20-150.12 Revocation of bingo permit - Eligibility; effect of conviction
(a) A permit holder whose permit or special permit is revoked for a violation of this article, or a rule promulgated under this article, is...
- Section 45-20-150.13 Revocation of bingo permit - Jurisdiction to restrain or enjoin
The circuit court of the county shall have jurisdiction to restrain or enjoin violations of this article and shall afford trial by jury for all...
- Section 45-20-150.14 Violations; penalties
Any person who violates this article is guilty of a Class C misdemeanor upon first conviction under this article. Any subsequent conviction shall be a...
- Section 45-20-150.15 Seizure and forfeiture of contraband
Any device, equipment, record, money, or stakes used in the operation of any bingo session in violation of this article, may be contraband and may...
- Section 45-20-150.16 Relation to other laws
Any other law providing a penalty or disability on a person who conducts or participates in bingo sessions, who possesses equipment used in conducting bingo,...
- Article 16 Government Operations.
- Article 17 Health and Environment.
- Part 1 Environment.
- Part 2 Health.
- Section 45-20-171 Board of health fees
(a) The Covington County Board of Health shall designate the services rendered by the county health department for which fees may be charged and shall...
- Part 3 Nuisances.
- Division 1 Abatement of Weeds.
- Section 45-20-172 Applicability
The provisions of this subpart shall only apply to any municipality located in Covington County, Alabama.
- Section 45-20-172.01 Weeds may be declared a public nuisance and abated
All weeds growing upon streets, sidewalks, or upon private property within any municipality located in Covington County, Alabama, which bear seeds of a wingy or...
- Section 45-20-172.02 Report of appropriate city official; resolution declaring a public nuisance
(a) The term "appropriate city official" as used in this subpart shall mean any city official or employee designated by the mayor or other chief...
- Section 45-20-172.03 Notice to owner; contents; posting of signs
After the passage of a resolution, the appropriate city official shall send notice of the action to the last person or persons, firm, association, or...
- Section 45-20-172.04 Hearing
Within the time specified in the notice, but not more than 14 days from the date the notice is given, any person, firm, or corporation,...
- Section 45-20-172.05 Entry of municipal employees and agents on property to abate nuisance; abatement by private contractor
If the nuisance on the property has not been abated within 14 days after the city governing body's resolution, the mayor of the city shall...
- Section 45-20-172.06 Accounting of cost of abatement
The "appropriate city official" shall give an itemized written report to the city governing body regarding the cost of abating the nuisance. The cost of...
- Section 45-20-172.07 Cost to constitute weed liens; report to revenue commissioner; amounts to be included in tax bills; collection
The confirmed cost of abatement shall hereinafter be referred to as a weed lien and thus made and confirmed shall constitute a weed lien on...
- Section 45-20-172.08 Subpart cumulative in nature
This subpart shall be cumulative in its nature, and in addition to any and all power and authority which the city may have under any...
- Division 2 Demolition of Unsafe Structures.
- Section 45-20-172.50 Applicability
The provisions of this subpart shall only apply to any municipality located in Covington County, Alabama.
- Section 45-20-172.51 Demolition of unsafe structures by municipality
Any municipality located in Covington County, Alabama, shall have authority, after notice provided herein, to move or demolish buildings and structures, or parts of buildings...
- Section 45-20-172.52 Meaning of "appropriate city official"; duties; notice of unsafe or dangerous condition
The term "appropriate city official" as used in this subpart shall mean any city building official or deputy and any other city official or city...
- Section 45-20-172.53 Hearing procedure; order; appeal
(a) Within the time specified in the notice, but not more than 30 days from the date the notice is given, any person, firm, or...
- Section 45-20-172.54 Report of cost of demolition; adoption of resolution fixing costs; proceeds of sale of salvaged materials; objections to findings of cost; notice
Upon demolition of the building or structure, the appropriate city official shall make an itemized written report to the governing body of the cost thereof....
- Section 45-20-172.55 Assessment of costs; sale and redemption of lots
The city shall have the power to assess the costs authorized herein against any lot or lots, parcel or parcels of land purchased by the...
- Section 45-20-172.56 Payment of assessments
Payment of any assessment, or if delinquent, the collection of the assessment, shall be made in the manner and as provided for the payment of...
- Section 45-20-172.57 Subpart cumulative in nature
This subpart shall be cumulative in its nature, and in addition to any and all power and authority which any city may have under any...
- Article 18 Highways and Bridges.
- Article 19 Legislature.
- Article 20 Licenses and Licensing.
- Article 21 Motor Vehicles and Transportation.
- Article 22 Parks, Historic Preservation, Museums, and Recreation.
- Article 23 Sheriff.
- Part 1 Compensation.
- Section 45-20-230 Salary
(a) Commencing with the next term of office in January 1999, the annual salary of the Sheriff of Covington County shall be forty eight thousand...
- Part 2 Jails.
- Part 3 Pistol Permits.
- Part 4 Retirement.
- Article 24 Taxation
- Part 1 Board of Equalization.
- Section 45-20-240 Compensation
(a) In Covington County, in addition to any and all other compensation, salary, and expense allowances provided for by law, there shall be paid to...
- Part 2 Revenue Commissioner.
- Division 1 Creation of Office.
- Section 45-20-241 Election; term of office
After September 30,1991, there shall be a county revenue commissioner for Covington County. A county revenue commissioner shall be elected at the general election in...
- Section 45-20-241.01 Duties of revenue commissioner
The county revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or the tax...
- Section 45-20-241.02 Clerks
Subject to the approval of the Covington County Commission, the county revenue commissioner shall establish the duties and compensation of a sufficient number of clerks...
- Section 45-20-241.03 Oath of office; bond
Before entering upon the duties of office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of...
- Section 45-20-241.04 Office space and equipment
The Covington County Commission shall provide the necessary offices for the county revenue commissioner and shall provide all stationery, equipment, and office supplies, not otherwise...
- Section 45-20-241.05 Collection and disposition of funds; 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 45-20-241.06 Consolidation of offices
Should any of the offices of tax assessor or tax collector for Covington County be vacated for any reason whatsoever between passage of this subpart...
- Section 45-20-241.07 Offices of tax assessor and tax collector abolished
The offices of tax assessor and tax collector for Covington County are abolished effective the first day of October, 1991. It is the purpose of...
- Division 2 Redemption of Land.
- Part 3 Tax, Sales and Use.
- Division 1 Exemptions.
- Section 45-20-242 Rescue squads
In Covington County, all rescue squads are exempted from the payment of any and all county and municipal sales and use taxes.
- Division 2 Sales Tax.
- Division 3 Sales and Use Tax.
- Section 45-20-242.50 Applicability
This subpart shall apply only in Covington County.
- Section 45-20-242.51 Privilege license and excise taxes
(a) The special county taxes levied pursuant to this subpart shall be privilege license and excise taxes in substance as follows: (1) Upon every person,...
- Section 45-20-242.52 When taxes effective
Unless otherwise expressly provided for in the order, ordinance, or resolution levying the taxes herein authorized, such taxes shall become effective on the first day...
- Section 45-20-242.53 Payment and reporting
All taxes levied pursuant to this subpart shall be paid to and collected by the State Department of Revenue at the same time and along...
- Section 45-20-242.54 Receipts; quarterly returns
Every registered seller regularly and continually making sales of tangible personal property for storage, use, or other consumption in Covington County (which storage, use, or...
- Section 45-20-242.55 Addition of tax to sales price or admission fee
Each person engaging or continuing within Covington County in a business subject to the taxes levied pursuant to Section 45-20-242.51 shall add to the sales...
- Section 45-20-242.56 Collection of tax; enforcement
The taxes imposed pursuant to this subpart shall constitute a debt due Covington County and may be collected by civil suit, in addition to all...
- Section 45-20-242.57 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 45-20-242.58 Charge for collection
The State Department of Revenue shall charge Covington County for collecting the special county taxes levied such amount or percentage of total collections as may...
- Section 45-20-242.59 Disposition of funds
The revenue derived by the county from the taxes levied under this subpart shall be deposited in the county general fund for expenditures for purposes...
- Division 4 Use Tax.
- Section 45-20-242.80 Vehicle use tax
(a) The Covington County Tax Collector or county tax collecting official shall collect any applicable municipal and/or county use tax authorized by general or local...
- Section 45-20-242.81 Levy of additional use tax
(a) This section shall only apply to Covington County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62, and 40-23-63, providing...
- Part 4 Tax. Lodging.
- Section 45-20-243 Levy of tax
In Covington County, in addition to all other taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed...
- Section 45-20-243.01 Exemptions
(a) Each of the following charges are exempted from the provisions of the tax levied by this part and from the computation of the amount...
- Section 45-20-243.02 Monthly report; records; penalties
(a) The tax levied by this part, except as otherwise provided, shall be due and payable to the Covington County Commission, or Department of Revenue,...
- Section 45-20-243.03 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 45-20-243.04 Disposition of funds
Except as otherwise provided in this part, all proceeds from the tax levied by this part shall be deposited into the Covington County General Fund...
- Section 45-20-243.05 Severability
None of the provisions of this part shall be applied in a manner to violate the Commerce Clause of the United States Constitution. If a...
- Section 45-20-243.06 Cost of collection
The designated collection agent shall charge and deduct from the proceeds of the tax levied, an amount equal to the cost to the agency of...
- Article 25 Utilities.
- Article 26 Zoning and Planning.
Last modified: May 3, 2021