Code of Alabama - Title 45: Local Laws - Chapter 39 - Lauderdale County
- Article 1 General and Miscellaneous Provisions.
- Section 45-39-10 Disclaimer
(a) This chapter endeavors to add to the Code of Alabama 1975, all Lauderdale County local laws enacted after 1978 and all Lauderdale County prior...
- Article 2 Alcoholic Beverages.
- Article 3 Boards and Commissions.
- Article 4 Business, Labor, and Occupations.
- Section 45-39-40 Short title
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- Section 45-39-40.01 Applicability; purpose; construction
This article is applicable only in Lauderdale County. It is enacted for the purpose of safeguarding the public health, safety, and welfare by providing for...
- Section 45-39-40.02 Definitions
For the purposes of this article, the following words and phrases shall have the respective meanings ascribed by this section: (1) BARBER. Any person who...
- Section 45-39-40.03 License required
It shall be unlawful for any person in this county to engage in or follow or to attempt to engage in or to follow or...
- Section 45-39-40.04 Certificate of registration
It shall be unlawful for any person, copartnership, association, or corporation, foreign or domestic, to engage in or to follow, or to hold himself, herself,...
- Section 45-39-40.05 Qualifications
(a) No person shall be admitted to examination or receive a license under this article, except as otherwise provided for in this article, unless such...
- Section 45-39-40.06 Application for certificate; apprentices; teaching
(a) It shall be necessary for any person, firm, corporation, or association to apply to the board for a certificate of registration as a registered...
- Section 45-39-40.07 Requirements for school of barbering
No school of barbering shall be granted a certificate of registration unless it shall employ and maintain a sufficient number of competent instructors, at least...
- Section 45-39-40.08 Filing of application; certificate of health; inspections
(a) Every person who desires to engage in any of the practices designated to be within the meaning of this article shall file with the...
- Section 45-39-40.09 Examination; temporary permit
(a) The examination of applicants for a license to practice a classified profession as designated under this article shall be conducted under rules prescribed by...
- Section 45-39-40.10 Issuance of certificate or license
If an applicant for examination to practice barbering passes the examination to the satisfaction of the board and has paid the required fee as provided...
- Section 45-39-40.11 Exemption from examination
Any person who can establish after April 4, 1988, that he or she is a barber or an apprentice and can establish reasonable proof that...
- Section 45-39-40.12 Fees
The various fees to be paid by the applicants for original registrations, licenses, biennial renewals, temporary permits, licenses issued upon reciprocity, and examinations, as required...
- Section 45-39-40.13 Reciprocity
The board may dispense with examinations of applicants as provided in this article and may grant certificates of registration or licenses under the respective sections,...
- Section 45-39-40.14 Disposition of funds
The fees for examination, licenses, and certificates, as provided for in this article, shall be paid in advance to the secretary of the board and...
- Section 45-39-40.15 Practice requirements
It shall be unlawful for any person, firm, or corporation to practice barbering except in a bona fide established barbershop or school of barbering wherein...
- Section 45-39-40.16 Temporary license
(a) The board may issue a temporary license to any person who otherwise is subject to examination, as provided in this article, upon documentary or...
- Section 45-39-40.17 Display of certificate or license
Every holder of a certificate or license granted by the board as provided in this article shall display it in a conspicuous place in his...
- Section 45-39-40.18 Expiration and renewal; fees
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- Section 45-39-40.19 Refusal, revocation, suspension of license or certificate; hearing
(a) The board shall have the power to refuse, revoke, and suspend licenses and certificates, strictly in accordance with this article, upon proof of violation...
- Section 45-39-40.20 Application of article to certain situations and services
(a) Nothing in this article shall prohibit service in case of emergency or domestic administration, without compensation, nor services by persons authorized under the laws...
- Section 45-39-40.21 Barbers commission
(a) There is hereby created a barbers commission for the county to which his article applies. The Governor shall appoint three persons, each of whom...
- Section 45-39-40.22 Board meetings
The board shall meet at such times and places as the members shall agree upon. The majority of the members of the board shall constitute...
- Section 45-39-40.23 Recordkeeping
The board shall keep a permanent record of its proceedings. It shall keep a register of applicants for certificates or licenses showing: The name of...
- Section 45-39-40.24 Inspectors; compensation of personnel
The board shall have authority to employ inspectors and to employ and fix the compensation of such regular or special counsel, clerks, and other assistants...
- Section 45-39-40.25 Investigations, inquiries, or hearings
Any investigation, inquiry, or hearing which the board is empowered by this article to hold or undertake may be held or undertaken by, or held...
- Section 45-39-40.26 Decisions of board; appeals
(a) Findings made by the board are deemed conclusive, unless within 30 days after notice of the decision of the board has been given an...
- Section 45-39-40.27 Application of article, rules, regulations
This article and the rules and regulations established by the board under this article shall apply throughout the county.
- Section 45-39-40.28 Application exclusive
This article shall not apply in any county except Lauderdale.
- Article 5 Contables.
- Section 45-39-50 Office abolished
(a) The office of constable is hereby abolished in Lauderdale County. (b) Any person now serving in such office in Lauderdale County shall be entitled...
- Article 6 Coroner.
- Section 45-39-60 Expense allowance
The County Commission of Lauderdale County, in its sole discretion, may set the monthly expense allowance for the county coroner payable from county funds not...
- Section 45-39-60.01 Salary
(a) Commencing with the next term of office, the salary of the Coroner of Lauderdale County shall be twelve thousand dollars ($12,000) per annum, which...
- Article 7 County Commissions.
- Part 1 Chair.
- Part 2 Compensation.
- Section 45-39-71 Expense allowance
Each County Commissioner of Lauderdale County shall receive a further and additional expense allowance of one hundred fifty dollars ($150) per month which shall be...
- Part 3 Duties.
- Article 8 Courts.
- Part 1 Circuit Court.
- Division 1 Compensation.
- Division 2 Juries.
- Part 2 Court Costs.
- Section 45-39-81 Public law library; Lauderdale County Law Library Fund
(a) The governing body of Lauderdale County, Alabama, by whatever named called, is hereby authorized to establish and maintain a public law library in the...
- Section 45-39-81.01 Additional court costs - Criminal cases
In addition to all other fees and court costs, the clerk of the circuit court and the clerk of the district court of Lauderdale County...
- Section 45-39-81.02 Additional court costs - District court cases
(a) In addition to any court costs and fees now or hereafter authorized in Lauderdale County, an additional fee of four dollars ($4) shall be...
- Section 45-39-81.03 Additional court costs - Domestic violence cases
In addition to all other costs and charges in circuit, district, and municipal court cases in Lauderdale County, there shall be levied and assessed a...
- Section 45-39-81.04 Additional court costs - Certain circuit, district, and municipal court cases
(a) In addition to any court costs or fees now or hereafter authorized in Lauderdale County, additional court costs shall be charged and collected in...
- Part 3 District Attorney.
- Section 45-39-82 Definitions
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- Section 45-39-82.01 Pretrial diversion program established; discretionary powers; supervision and control
(a) The district attorney may establish a pretrial diversion program within the Eleventh Judicial Circuit in Lauderdale County. (b) All discretionary powers endowed by the...
- Section 45-39-82.02 Applicants for admittance
(a) An offender charged with any of the following criminal offenses in a circuit court or district court may apply to the district attorney for...
- Section 45-39-82.03 Standards for admission
(a) In determining whether an offender may be admitted into the pretrial diversion program, it shall be appropriate for the district attorney to consider any...
- Section 45-39-82.04 Admission into program
(a) Admittance into the pretrial diversion program shall be in the sole discretion of the district attorney. To assist the district attorney in the decision...
- Section 45-39-82.05 Program requirements; records restorative justice initiative
(a) An offender who enters into the pretrial diversion program shall satisfy each of the following requirements: (1) Voluntarily waive, in writing, his or her...
- Section 45-39-82.06 Time for application
An offender shall make application to the pretrial diversion program at a time to be determined by the district attorney.
- Section 45-39-82.07 Costs and fees
(a) An offender may be assessed an application fee when he or she is approved for the program. The amount of the fee for participation...
- Section 45-39-82.08 Treatment programs; drug testing
The district attorney and the offender may enter into an agreement, as a part of the pretrial diversion program, that the offender be admitted to...
- Section 45-39-82.09 Written agreement; other terms and conditions
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- Section 45-39-82.10 Disposition of funds
All fees paid to the district attorney by offenders pursuant to this part shall be paid into the District Attorney's Solicitor Fund. The funds shall...
- Section 45-39-82.11 Violations; waiver
(a) If the offender violates the conditions of the pretrial diversion program, the district attorney may terminate the participation of the offender in the program....
- Section 45-39-82.12 Liability
The district attorney or his or her staff shall have no liability, criminal or civil, for the conduct of any offender while participating in the...
- Section 45-39-82.13 Funding
The pretrial diversion program may apply for grants, may accept gifts from individuals or corporations, and may receive funding or appropriations from city, county, or...
- Section 45-39-82.14 Advisory board
The district attorney may form an advisory board within the county or judicial circuit named the Citizens Advisory Board for Pretrial Diversion to assist the...
- Section 45-39-82.15 Use of other programs
The district attorney, to the extent practicable, may utilize the services of an existing community corrections program established pursuant to Section 15-18-170, to provide for...
- Part 4 Jury Commission.
- Section 45-39-83 Compensation
(a) In addition to all compensation heretofore provided by law, each member of the Jury Commission of Lauderdale County, including the clerk of the commission,...
- Part 5 Juveniles.
- Part 6 Probate Court.
- Division 1 Compensation.
- Section 45-39-85 Salary and expense allowance
(a) The following county officials of Lauderdale County shall have the indicated salary and the indicated monthly expense allowance, viz: Annual salary Monthly expense allowance...
- Division 2 Employees.
- Division 3 Fees.
- Section 45-39-85.40 Matrimony fees
(a) The Judge of Probate of Lauderdale County is authorized to charge a fee of fifteen dollars ($15) for celebrating the rites of matrimony and...
- Section 45-39-85.41 Recording fees
(a) In addition to all other fees now provided by law, the Judge of Probate of Lauderdale County shall collect the following recording fees: (1)...
- Article 9 Economc and Industrial Development and Tourism.
- Part 1 Community Development Commission.
- Part 2 Funding.
- Part 3 Economic Development.
- Division 1 Shoals Economic Development Authority.
- Section 45-39-92 Definitions
When used in this part, the following words and phrases shall have the following meanings, unless the context clearly indicates otherwise: (1) AUTHORITY. The Shoals...
- Section 45-39-92.01 Authority created; composition
(a) To improve the Shoals economic quality of life through the active promotion and development of better employment opportunities and to assist the county commissions...
- Section 45-39-92.02 Board of directors; meetings; compensation
(a) The 24 members of the authority shall constitute the board of directors of the authority. The authority shall hold an organizational meeting within 30...
- Section 45-39-92.03 Bylaws
The board of directors of the authority shall have the authority to enact bylaws for the organization not inconsistent with this part or any law...
- Section 45-39-92.04 Exercise of functions and powers
Upon the organization of the Shoals Economic Development Authority, the authority shall be constituted as an instrumentality for the exercise of public and essential governmental...
- Section 45-39-92.05 Executive director
The authority may employ an executive director, who shall be its chief administrative officer and serve as secretary to the board. The board of the...
- Section 45-39-92.06 Powers and duties
The authority, or its agents and employees as directed, may do any of the following: (1) Investigate, study, and engage in basic research relative to...
- Section 45-39-92.07 Maintenance of office space
The authority may maintain an office in Colbert County or Lauderdale County, or both. The cost of securing, furnishing, equipping, lighting, heating, and maintaining the...
- Section 45-39-92.08 Exemption from competitive bid law
Articles 2 and 3 of Chapter 16 of Title 41, or other similar laws, commonly referred to as the Alabama Bid Law or Competitive Bid...
- Section 45-39-92.09 Exemption from taxation
The authority, its property, real and personal, any income produced and all conveyances, deeds, leases, mortgages, and deeds of trust, shall be exempt from all...
- Section 45-39-92.10 Power to sue and be sued; recovery of damages
(a) The authority may institute and defend legal proceedings in any court of competent jurisdiction and proper venue. The authority may be sued only in...
- Section 45-39-92.11 Continuation of prior authority
It is the intention of the Legislature in enacting this part that the Shoals Industrial Development Authority created pursuant to Act 86-244, 1986 Regular Session...
- Division 2 Funding for the Shoals Economic Development Authority.
- Section 45-39-92.40 Definitions
For the purposes of this subpart, the following terms shall have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES. The Cities of Sheffield,...
- Section 45-39-92.41 Imposition of tax
The Lauderdale County Commission is hereby authorized to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,...
- Section 45-39-92.42 Statement of sales and withdrawals
On or before the 20th day of each month after April 11, 2002, every person upon whom the excise tax is levied shall render to...
- Section 45-39-92.43 Recordkeeping
All distributors, storers, and retail dealers shall keep for not less than three years within the State of Alabama at some certain place or office...
- Section 45-39-92.44 Report of business location and postal address; change of address
Within 30 days after any tax shall have been levied under authority of this subpart, every distributor, storer, or retail dealer engaged in the sale...
- Section 45-39-92.45 Failure to report
If any distributor, storer, or retail dealer of gasoline or motor fuel in Lauderdale County shall fail to make the reports or any of them...
- Section 45-39-92.46 Review of records; rules and regulations; recovery of collection costs
It shall be the duty of the County Commission of Lauderdale County to enforce this subpart upon its imposing the tax thereunder, and it shall...
- Section 45-39-92.47 Penalty for delinquency
If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax...
- Section 45-39-92.48 Actual payment deemed a credit against amount due
The acceptance of any amount paid for the excise tax imposed under this subpart shall not preclude the collection of the amount actually due. However,...
- Section 45-39-92.49 Violations
Any distributor, storer, or dealer who shall violate this subpart or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be...
- Section 45-39-92.50 Report of gasoline or motor fuel shipments
Each agent of any railroad company, bus or truck operator, or other transportation company or agency operating in Lauderdale County shall report to the County...
- Section 45-39-92.51 Special fund
Unless otherwise directly deposited with a paying agent or trustee as permitted in Section 45-39-92.52, the proceeds of the taxes imposed under authority of this...
- Section 45-39-92.52 Disposition of funds
Expenditures from the special fund provided for in Section 45-39-92.51 shall be made exclusively for the purposes of paying principal of and interest on securities...
- Section 45-39-92.53 Abolition of corporation upon payment in full of securities; disposition of proceeds
(a) When the original securities secured by a pledge of the taxes authorized in this subpart, including refunding securities hereafter issued to refund the original...
- Section 45-39-92.54 Purpose; powers
(a) It is hereby determined that the development of the Shoals Economic Development Project is for a public purpose and will be in the best...
- Article 10 Education.
- Part 1 Board of Education.
- Section 45-39-100 Compensation
(a) Each member of the Lauderdale County Board of Education shall receive an expense allowance of two hundred dollars ($200) per month which shall be...
- Part 2 Superintendent of Education.
- Article 11 Elections.
- Part 1 Board of Registrars.
- Section 45-39-110 Compensation
In Lauderdale County, each member of the board of registrars shall be entitled to receive additional compensation in an amount not to exceed twenty-five dollars...
- Part 2 Election Officials.
- Section 45-39-111 Compensation
In Lauderdale County, an election officer who works at polling places shall receive an additional expense allowance in an amount which, together with any amount...
- Article 12 Employees.
- Section 45-39-120 Personnel system
(a) It is the purpose of this section to create and establish a countywide personnel system in Lauderdale County for all elected county officials, except...
- Article 13 Engineer, County.
- Article 14 Fire Protection and Emergency Medical Services.
- Section 45-39-140 Applicability
The provisions of this article, other than Section 45-39-140.08, shall apply only to those portions of Lauderdale County located outside the corporate boundaries of the...
- Section 45-39-140.01 Legislative findings
The Legislature hereby declares that volunteer fire departments that receive funds pursuant to this article are organizations which are public in nature, as they protect...
- Section 45-39-140.02 Fire protection service fee - Levy; definitions; exemptions
(a) There is hereby levied on the owner of each residential dwelling and on the owner of each business or commercial building or facility located...
- Section 45-39-140.03 Fire protection service fee - Collection, administration, and enforcement
The fire protection service fee shall be collected, administered, and enforced as closely as possible at the same time, in the same manner, and under...
- Section 45-39-140.04 Eligible volunteer fire department
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- Section 45-39-140.05 Disposition of funds
Funds paid to eligible volunteer fire departments shall only be expended for fire protection and emergency medical services, including training, supplies, and equipment. The funds...
- Section 45-39-140.06 Transfer of funds upon dissolution or abandonment of volunteer fire department
Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this article or any assets purchased with funds derived from...
- Section 45-39-140.07 Liability of personnel
The personnel of volunteer fire departments provided for in this article shall not be considered as employees, servants, or agents of the county and the...
- Section 45-39-140.08 Fire marshal
The Lauderdale County Commission shall have authority to employ a county fire marshal. The county commission shall prescribe the duties and set the salary of...
- Article 15 Gambling.
- Article 16 Government Operations.
- Article 17 Health and Environment.
- Article 18 Highways and Bridges.
- Article 19 Legislature.
- Article 20 Licenses and Licensing.
- Part 1 Creation of Office of License Commissioner.
- Section 45-39-200 License commissioner - Compensation
(a) There is hereby created the office of County License Commissioner in Lauderdale County, Alabama. No later than 30 days from May 17, 1979, the...
- Section 45-39-200.01 License commissioner - Seal; oath; bond
The county license commissioner shall have an official seal of office and shall maintain his or her permanent office in the court house of Lauderdale...
- Section 45-39-200.02 License commissioner - Office, supplies, personnel
The county governing body shall furnish suitable quarters for the county license commissioner, and provide the necessary forms, books, stationery, records, equipment, and supplies, except...
- Section 45-39-200.03 Chief clerk
The county license commissioner shall appoint a chief clerk who, in the absence of the commissioner, shall exercise the same powers and authority herein granted...
- Section 45-39-200.04 Transfer of duties from Tax Assessor and Tax Collector
The county license commissioner shall perform all duties relative to the assessment and collection of taxes on motor vehicles in the county, which have heretofore...
- Section 45-39-200.05 Business licenses
Before any person, firm, or corporation shall engage in or carry on any business or other activity in the county for which a license is...
- Section 45-39-200.06 Sworn statement of value
In all cases where the amount to be paid for a license to be paid depends upon the amount of capital invested or the value...
- Section 45-39-200.07 Recordkeeping
The county license commissioner shall keep at all times an accurate record of all licenses received by him or her from the Comptroller and of...
- Section 45-39-200.08 Fees
Except as hereinafter provided, the county license commissioner shall be entitled to charge and collect the same fees that are prescribed in the general law...
- Section 45-39-200.09 Payment of tax required for issuance of motor vehicle license
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 45-39-200.10 Motor vehicle assessment
(a) Before any vehicle can be assessed, the county license commissioner shall be furnished the tag number presently on the vehicle unless the vehicle is...
- Section 45-39-200.11 Assessment and collection of motor vehicle taxes
After the thirtieth day of September, 1980, motor vehicles shall not be included in any assessment made by any person, firm, or corporation under this...
- Section 45-39-200.12 Books, records, and blanks
The Comptroller, the State Department of Revenue, and the State Department of Finance are hereby required to furnish to the county license commissioner, all books,...
- Section 45-39-200.13 Applications for driver's licenses
The county license commissioner shall take applications for driver's licenses or renewals thereof, temporary driver permits, and other motor vehicle operator's licenses and give receipts...
- Section 45-39-200.14 Applications for motor vehicle license tags
The county license commissioner shall take application for replacement of motor vehicle license tags which have been lost, destroyed, or mutilated, and forward such application...
- Section 45-39-200.15 Registration applications by mail
On or after the first day of August each year, and no later than the thirtieth of September, the county license commissioner shall mail a...
- Section 45-39-200.16 Additional fees for mailing expenses
The commissioner shall charge and collect a reasonable fee which is adequate to cover the necessary handling, packaging, and mailing expenses for each motor vehicle...
- Section 45-39-200.17 Transfer of title
Every purchaser of a motor vehicle, within 10 days after transfer of title to him or her, shall file such transfer with the office of...
- Section 45-39-200.18 Transfer of duties from judges of probate
After May 17, 1979, any and all duties now or which may hereafter be required by law for judges of probate with reference to the...
- Section 45-39-200.19 License inspector
(a) The Lauderdale County Commission is hereby authorized to appoint the Lauderdale County License Inspector, pursuant to Section 40-12-10, as amended, who shall serve at...
- Section 45-39-200.20 Copying fee
The county license commissioner is hereby authorized to charge one dollar ($1) per page or fraction of a page, to be paid into the county...
- Section 45-39-200.21 Pay book or ledger; report
The county license commissioner shall keep a pay book or ledger showing the amount of money collected each day for each service performed and such...
- Part 2 Fees.
- Article 21 Motor Vehicles and Transportation.
- Section 45-39-210 Courthouse parking
(a) The Lauderdale County Commission is hereby authorized to provide adequate parking for petit jurors, grand jurors, witnesses, and employees of the state and county...
- Article 22 Parks, Historic Preservation, Museums, and Recreation.
- Part 1 Hunting.
- Part 2 Tourism.
- Section 45-39-221 Definitions
(a) The following words and phrases used in this part, and others evidently intended as the equivalent thereof, in the absence of clear implication herein...
- Section 45-39-221.01 Organization of tourism board
(a)(1) The governing bodies of Florence and the county may form a tourism board as a public corporation pursuant to this part by each adopting...
- Section 45-39-221.02 Board of directors
(a) The tourism board shall have a board of directors composed of five directors, two of whom shall be elected by the governing body of...
- Section 45-39-221.03 Powers of tourism board
(a) The tourism board may conduct programs and events, including, but not limited to, programs of information and publicity, sporting events, and other public events...
- Section 45-39-221.04 Powers of board; officers
(a) All powers of the tourism board shall be exercised, and the tourism board shall be governed, by the board or pursuant to its authorization,...
- Section 45-39-221.05 Obligations not debts of state, county or municipality
All agreements and obligations undertaken by the tourism board shall be solely and exclusively obligations of the tourism board and shall not create any obligation...
- Section 45-39-221.06 Transfer of funds and assets to tourism board
(a) The county, any municipality, and any other public agency, authority, bureau, or body that provides services of any kind or otherwise operates in the...
- Section 45-39-221.07 Distribution of county lodging tax
The State Department of Revenue shall distribute the net proceeds of the county lodging tax as provided in this section: (1) Prior to the organization...
- Section 45-39-221.08 Earnings of tourism board
The tourism board shall be a public corporation and no part of its net earnings remaining after payment of its expenses shall inure to the...
- Section 45-39-221.09 Exemption from usury and interest laws
The tourism board shall be exempt from all laws of the state governing usury or prescribing or limiting interest rates, including, but not limited to,...
- Section 45-39-221.10 Exemption from taxation
All property of the tourism board, whether real, personal, or mixed, and the income therefrom, all notes or other evidences of indebtedness executed or issued...
- Section 45-39-221.11 Dissolution of tourism board
At any time when the tourism board does not have any debt outstanding, and when there shall be no other obligations assumed by the tourism...
- Section 45-39-221.12 Formation of only one tourism board
Nothing in this part shall be construed to authorize the organization or formation hereunder of more than one tourism board.
- Article 23 Sheriff.
- Part 1 Civil Servcie Board of Appeals.
- Section 45-39-230 Definitions
For the purposes of this part the following words shall have the following meaning: (1) CIVIL SERVICE BOARD OF APPEALS. The board created by this...
- Section 45-39-230.01 Applicability
This part shall apply to all regularly employed deputies of the sheriff, except the chief deputy who shall not be subject to the provisions herein....
- Section 45-39-230.02 Creation; composition; compensation
(a) There shall be created a civil service board of appeals for the purpose of regulating the tenure of employment of certain deputies in the...
- Section 45-39-230.03 Meetings
The civil service board of appeals shall meet in organizational session in the county courthouse within 30 days after August 26, 1965, at which time...
- Section 45-39-230.04 Political activities of deputy sheriffs
No deputy sheriff to whom this part applies shall engage in partisan politics or make political contributions nor use or attempt to use any political...
- Section 45-39-230.05 Discipline of deputies
Any deputy, to whom this part applies, who has been given permanent status may be disciplined through suspension, demotion, or dismissal. Before any deputy may...
- Section 45-39-230.06 Dismissal of deputies; hearing; appeals
Any deputy, to whom this part applies, may be dismissed for good cause by giving him or her written notice of the cause, and such...
- Section 45-39-230.07 Charges; hearings
(a) Charges may be filed by any resident of the county as follows: The charges shall be in writing, shall set forth succinctly the matter...
- Section 45-39-230.08 Appellate review
Any deputy aggrieved by the decision of the civil service board of appeals may appeal the decision to the circuit court of the county within...
- Part 2 Compensation.
- Part 3 Employees.
- Part 4 Fees and Funding.
- Section 45-39-233 Use of funds
(a) This section shall apply to Lauderdale County. (b) All monies received through the Lauderdale County Alternative Sentencing Program, including, but not limited to, work...
- Section 45-39-233.01 Service of process; fees
(a) The Sheriff of Lauderdale County, except for warrants for arrest, may contract with or enter into contract or agreement with a private, public, or...
- Part 5 Jails.
- Section 45-39-234 Cook of county jail
(a) The Lauderdale Court's County Commission, or other like governing body of the county, is hereby authorized and empowered to authorize the sheriff of the...
- Article 24 Taxation.
- Part 1 Board of Equalization.
- Section 45-39-240 Compensation
Each member of the Board of Equalization of Lauderdale County shall be paid the sum of thirty-five dollars ($35) per day for the time actually...
- Part 2 Tax Assesor, Tax Collector, and Revenue Commissioner.
- Division 1 Duties.
- Division 2 Fees.
- Section 45-39-241.20 Delinquency fee
In Lauderdale County, in addition to all other fees, penalties, and interest, a special delinquency fee in an amount to be determined by the Lauderdale...
- Division 3 Supernumeraries.
- Division 4 Unified System.
- Part 3 Tax, Ad Valorem.
- Part 4 Tax, Gasoline.
- Section 45-39-243 Definitions
For the purposes of this part, the following terms shall have the respective meaning ascribed by this section: (1) COUNTY. Lauderdale County. (2) DISTRIBUTOR. Any...
- Section 45-39-243.01 Levy and payment of tax
The Lauderdale County Commission is hereby authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons selling, distributing,...
- Section 45-39-243.02 Statement of sales and withdrawals
On or before the 20th day of each month after August 1, 1989, every person upon whom the excise tax is levied shall render to...
- Section 45-39-243.03 Recordkeeping
All distributors, storers, and retail dealers shall keep for not less than two years within the State of Alabama at some certain place or office...
- Section 45-39-243.04 Reports to the commission
Within 30 days, after the effective date of the levy of the tax authorized by this part, every distributor, storer, or retail dealer engaged in...
- Section 45-39-243.05 Enforcement
It shall be the duty of the County Commission of Lauderdale County to enforce this part upon its imposing the tax thereunder, and it shall...
- Section 45-39-243.06 Delinquency of payment of tax
If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax...
- Section 45-39-243.07 Actual payment deemed a credit against amount due
The acceptance of any amount paid for the excise tax imposed under this part shall not preclude the collection of the amount actually due. However,...
- Section 45-39-243.08 Violations
Any distributor, storer, or dealer who shall violate this part or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be...
- Section 45-39-243.09 Report of shipments
Each agent or any railroad company, bus or truck operator, or other transportation company or agency operating in Lauderdale County shall report to the County...
- Section 45-39-243.10
The proceeds of any tax received under authority of this part shall be paid over by the county within 10 days after its receipt to...
- Part 5 Tax, Lodging.
- Part 6 Tax, Sales and Use.
- Division 1 1949 Tax.
- Section 45-39-245 Privilege or license tax - Outside City of Florence
In Lauderdale County, Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other taxes of every kind now imposed...
- Section 45-39-245.01 Excise tax - Outside City of Florence
(a) In Lauderdale County, Alabama, outside the city limits of Florence, an excise tax is hereby imposed on the storage, use, or other consumption in...
- Section 45-39-245.02 Privilege or license tax - City of Florence
In the City of Florence, Alabama, there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall...
- Section 45-39-245.03 Excise tax - City of Florence
(a) In the City of Florence, Alabama, an excise tax is hereby imposed on the storage, use, or other consumption in the City of Florence,...
- Section 45-39-245.04 Taxes as lien on property
The taxes as herein levied, together with the interest and penalties imposed by this subpart, shall be a lien upon the property of any person,...
- Section 45-39-245.05 Collection by civil suit
The taxes herein levied shall constitute a debt due Lauderdale County and the City of Florence, and may be collected by civil suit in addition...
- Section 45-39-245.06 Collection and enforcement
(a) Unless otherwise authorized and directed by the governing body of Lauderdale County as provided in subsection (b), the taxes herein levied shall be collected...
- Section 45-39-245.07 Distribution of funds
(a) In the event the provisions of subsection (a) of Section 45-39-245.06 are utilized for the collection of the taxes herein levied, the Judge of...
- Section 45-39-245.08 Taxes in addition to other licenses and taxes
Taxes hereby imposed applicable to Lauderdale County outside of the limits of the City of Florence, shall be in addition to all other licenses and...
- Section 45-39-245.09 Provisions governing time and manner of collection
In event the taxes herein levied are being collected by and paid to the Judge of Probate of Lauderdale County under this subpart, the taxes...
- Section 45-39-245.10 Use of funds - Outside City of Florence
All revenues arising from the taxes hereby levied applicable to Lauderdale County outside the city limits of the City of Florence shall be used exclusively...
- Section 45-39-245.11 Use of funds - City of Florence
All revenues arising from the taxes hereby levied applicable to the City of Florence in Lauderdale County shall be used exclusively for public school purposes...
- Section 45-39-245.12 Reporting requirements
Each taxpayer may comply with this subpart by filing with the Judge of Probate of Lauderdale County, Alabama, a copy of the report made by...
- Division 2 2007 Tax.
- Section 45-39-245.40 Definitions
(a) The following words, terms, and phrases, as used in this subpart, shall have the following respective meanings except where the context clearly indicates a...
- Section 45-39-245.41 Authorization of levy of sales tax
(a) The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every...
- Section 45-39-245.42 Authorization of levy of use tax
(a) The governing body of the county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent...
- Section 45-39-245.43 Sales tax to be added to sales price
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- Section 45-39-245.44 Collection of taxes
(a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes...
- Section 45-39-245.45 Enforcement; civil suit; taxes a lien
The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition...
- Section 45-39-244.46 Applicability of state sales and use tax statutes
All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and...
- Section 45-39-245.47 Use of proceeds
The entire proceeds derived by the county from the taxes herein authorized to be levied, including any income derived from the investment of such proceeds,...
- Section 45-39-245.48 Effective date; reduction in rates of taxes; termination of levy of taxes
(a) If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it...
- Section 45-39-245.49 No abatement of taxes
Notwithstanding any provision of law to the contrary, none of the taxes herein authorized to be levied and collected may be abated by any governmental...
- Part 7 Tennessee Valley Authority in Lieu of Taxes.
- Article 25 Utilities.
- Part 1 Cable and Telecommunication Systems.
- Section 45-39-250 Definitions
As used in this part, the following terms shall have the following meanings: (1) ALARM MONITORING SERVICE. A service that uses a device located at...
- Section 45-39-250.01 Authority to operate cable, telecommunication, etc., systems
In addition to all other power, rights, and authority heretofore granted by law, municipalities and municipal instrumentalities in Lauderdale County may acquire, establish, purchase, construct,...
- Section 45-39-250.02 Funding
(a) In order to provide funds for payment of the costs of the acquisition, establishment, purchase, construction, maintenance, enlargement, extension, lease, or improvement of cable...
- Section 45-39-250.03 Exercise of eminent domain
In addition to all other powers, rights, privileges, and authority heretofore granted by law, in the exercise of the authority and power granted hereunder, municipalities...
- Section 45-39-250.04 Debt limitation
No action taken pursuant to this part shall create or authorize the incurrence of a debt by any municipality in Lauderdale County within the meaning...
- Section 45-39-250.05 Construction and application
This part shall be regarded as supplementary and additional to and cumulative of powers conferred by other laws and shall not be regarded as being...
- Part 2 Tennessee River Basin Preservation.
- Article 26 Zoning and Planning.
Last modified: May 3, 2021