Code of Alabama - Title 45: Local Laws - Chapter 41 - Lee County

• Article 1 General and Miscellaneous Provisions.
• Part 1 Disclaimer.
• Section 45-41-10 Disclaimer
  (a) This chapter endeavors to add to the Code of Alabama 1975, all Lee County local laws enacted after 1978 and all Lee County prior...
• Part 2 Compensation.
• Section 45-41-11 Salaries for judge of probate, sheriff, tax assessor, tax collector
  (a) Pursuant to Amendment 362 to the Constitution of Alabama of 1901, and Act 531 of the 1976 Regular Session, the following elected officials serving...
• Section 45-41-11.01 Expense allowances for judge of probate, revenue commissioner, members of county commission
  In Lee County, the judge of probate, the revenue commissioner, and each member of the county commission shall be entitled to receive an expense allowance...
• Article 2 Alcoholic Beverages.
• Section 45-41-20 Sale of draft or keg beer authorized
  The Alabama Alcoholic Beverage Control Board may in its discretion grant permits to licensed clubs and retailers to sell or dispense draft or keg beer...
• Section 45-41-20.01 Regulation of sale of alcoholic beverages on Sunday
  (a) This section only applies in Lee County. (b) The sale of alcoholic beverages during certain hours after 12:00 p.m. on Sundays is authorized within...
• Article 3 Boards and Commissions.
• Section 45-41-30 Lee County Cemetery Preservation Commission
  (a) This section shall apply only in Lee County. (b) There is created and established the Lee County Cemetery Preservation Commission to be composed of...
• Article 4 Business, Labor, and Occupations.
• Section 45-41-40 Branch banks authorized
  Any state or national bank whose principal place of business is located in Lee County, Alabama, may establish, maintain, and operate additional offices or additional...
• Section 45-41-40.01 Operation of child care or day care centers
  No child care or day care center, nor child care institution or institution for child care, in Lee County, shall be allowed to operate on...
• Article 5 Constables.
• Section 45-41-50 Abolition of office
  In Lee County, effective at the end of the current term of office, the office of constable provided for in each election precinct pursuant to...
• Article 6 Coroner.
• Section 45-41-60 Compensation; deputies and employees; powers and duties; office space and equipment
  (a) Pursuant to Amendment 362 to the Constitution of Alabama of 1901, the coroner serving Lee County shall receive an annual salary of seventeen thousand...
• Article 7 County Commission.
• Part 1 Compensation.
• Section 45-41-70 Expense allowance
  The chair and each member of the county commission or like governing body of Lee County shall be entitled to an allowance for expenses payable...
• Section 45-41-70.01 Mileage allowance
  When traveling in performance of their duties, the members of the Lee County Commission shall be entitled to travel expense allowances based on the same...
• Part 2 Composition.
• Section 45-41-71 Membership; districts; elections
  (a) The Lee County Commission shall be composed of five commissioners, elected from single-member districts one through five, inclusive, by the qualified voters residing within...
• Part 3 Duties.
• Division 1 Public Improvements.
• Section 45-41-72 Authority of commission; project costs
  (a) The Lee County Commission shall have authority to construct or cause to be constructed, design or caused to be designed, contract for and execute...
• Section 45-41-72.01 Assessment for project costs
  When any assessment for project costs is made under this subpart, the chair of the county commission shall cause to be prepared a roll or...
• Section 45-41-72.02 Assessment bank
  The list shall be entered in a well-bound book or loose-leaf book firmly bound, prepared for that purpose, and shall contain appropriate columns in which...
• Section 45-41-72.03 Approval of assessments
  After the completion of the proper entries of each improvement, the assessment book shall be delivered to the county commission for its consideration and if...
• Section 45-41-72.04 Contents of notice
  The notice provided for in Section 45-41-72.03 shall state that, at a time and place therein specified, not less than 20 days from the first...
• Section 45-41-72.05 Defects in notice or proceedings
  Any defect in the notice or proceedings before or subsequent to the notice, with respect to one or more interested persons, shall not affect the...
• Section 45-41-72.06 Objections, defenses, or protests
  The owner, or owners, or any person who has an interest in real estate against which it is proposed to assess the cost, or any...
• Section 45-41-72.07 Hearing; adoption of resolution
  The county commission shall hear and pass upon all objections to and protests against the proposed assessment under any reasonable rules and regulations it may...
• Section 45-41-72.08 Payment of costs and expenses
  The costs and expenses of materials and labor used in the construction, repair, maintenance, or improvement of the public improvements, which are assessed by the...
• Section 45-41-72.09 Assessment liens
  Assessment liens for charges and expenses authorized in this subpart, except as herein provided, shall insofar as feasible be governed by laws governing assessment liens...
• Division 2 Supplemental Purchasing Process.
• Section 45-41-72.30 Purchase of personal property
  (a) The Lee County Commission may adopt supplemental purchasing processes for the purchase of personal property otherwise authorized to be purchased by the county. The...
• Division 3 Valuation of Property.
• Section 45-41-72.50 Personnel; costs
  (a)(1) The Lee County Commission shall employ sufficient appraisers, mappers, and clerical personnel to maintain on a current basis the appraisal and mapping of all...
• Article 8 Courts.
• Part 1 Circuit Court.
• Section 45-41-80 Circuit judgeship number 3 - Created
  There shall be created an additional circuit judgeship for the 37th Judicial Circuit, which shall be numbered circuit judgeship number 3.
• Section 45-41-80.01 Circuit judgeship number 3 - Appointment; election; term
  Judgeship number 3 for the circuit court shall be filled at the general election held in the year 1998, provided the judgeship has been precleared...
• Section 45-41-80.02 Circuit judgeship number 3 - Qualifications, powers, duties; compensation
  (a) The judge filling judgeship number 3 shall take the same oath of office, shall have the jurisdiction, power, rights, and authority, and shall possess...
• Section 45-41-80.03 Family court division
  (a) A Family Court Division of the Circuit Court of the 37th Judicial Circuit is hereby established and shall become effective upon initiation of the...
• Part 2 Compensation.
• Section 45-41-81 Salary supplement - District attorney
  The county governing body of the county comprising the Thirty-seventh Judicial Circuit is hereby authorized, and empowered to pay, in the discretion of the county...
• Section 45-41-81.01 Salary supplement - District court judge
  404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
• Section 45-41-81.02 Salary supplement - Circuit court judges
  The county governing body of the county comprising the Thirty-seventh Judicial Circuit is hereby authorized, empowered, and directed to pay, in the discretion of the...
• Section 45-41-81.03 Salary supplement - Court reporters
  Each court reporter of the judicial circuit composed of Lee County shall be allowed and paid an additional supplement in the amount of three hundred...
• Part 3 Court Costs.
• Section 45-41-82 Service of papers and documents - Civil or quasi-civil actions
  (a) In Lee County, in addition to all other fees or costs levied, there shall be taxed as costs the sum of twenty dollars ($20),...
• Section 45-41-82.01 Service of papers and documents - Civil or criminal actions
  (a) In Lee County, in addition to all other fees or costs levied, there shall be taxed as costs the sum of twenty-five dollars ($25)...
• Section 45-41-82.02 Additional fees - Small claims cases; monthly supervision fee in juvenile court cases
  (a) In addition to all other costs and charges in circuit and district court cases in Lee County, a fee of three dollars ($3) shall...
• Section 45-41-82.03 Additional court cost - Circuit and district courts
  (a) In addition to any court costs and fees now or hereafter authorized in Lee County, the Lee County Commission, upon adoption of a resolution...
• Section 45-41-82.04 Solicitor's fee
  (a) In all juvenile, traffic, criminal, and quasi-criminal cases in the juvenile, district, circuit, and municipal courts in Lee County, a docket fee, hereinafter referred...
• Section 45-41-82.05 Additional court cost - Circuit, district, and juvenile courts
  (a) This section shall apply only in Lee County. (b) In addition to any court costs now authorized in the district, circuit, and juvenile courts...
• Part 4 District Attorney.
• Section 45-41-83 Short title
  404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
• Section 45-41-83.01 Definitions
  As used in this part, the following words shall have the following meanings: (1) ASSESSMENT. A standardized diagnostic evaluation for placement in a treatment program....
• Section 45-41-83.02 Alternative Sentencing Board - Created
  The Lee County Alternative Sentencing Board is created. The board shall oversee and operate all programs, services, and administrative functions of the Lee County Alternative...
• Section 45-41-83.03 Alternative Sentencing Board - Composition
  The number of members comprising the board shall be seven, two of whom shall be nonpermanent members appointed by the Lee County Commission, and the...
• Section 45-41-83.04 Alternative Sentencing Board - Terms; expenses; vacancies; officers; meetings
  (a) Each nonpermanent member shall hold office until his or her successor has been appointed by the Lee County Commission and shall be a resident...
• Section 45-41-83.05 Alternative Sentencing Board - Implementation of part
  The board may implement this part and superintend all administrative functions and services for programs designed to assist individuals charged or adjudicated with an offense...
• Section 45-41-83.06 Additional programs
  Creation of any additional alternative sentencing programs not specifically identified in subdivisions (1), (2), and (3) of Section 45-41-83.05 requires unanimous approval by the board.
• Section 45-41-83.07 Relation to work release and rehabilitative programs
  404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
• Section 45-41-83.08 Authority of district attorney
  Regardless of the authority granted to the board, this part shall not interfere with or change in any manner the authority of the Lee County...
• Section 45-41-83.09 Effect on duties of juvenile or adult probation officers
  Regardless of the authority granted to the board, the program shall not interfere with, abrogate, or change in any manner the duties and responsibilities of...
• Section 45-41-83.10 Authority of board
  The board shall be vested with all authority necessary to implement the purposes of this part, including, but not limited to, the authority necessary to...
• Section 45-41-83.11 Drug court program
  (a) The following words shall have the following meanings for the drug court program: (1) DRUG COURT TEAM. A diverse group of persons consisting of...
• Section 45-41-83.12 Drug court coordinator; meetings of drug court team; transfer of participants
  (a) Specifically with a drug court program, the board shall hire or contract for an individual as the drug court coordinator. The drug court coordinator...
• Section 45-41-83.13 Conditions of supervision
  Any circuit or district court may order that any adjudicated person shall be supervised by the program under any conditions ordered by the court, and...
• Section 45-41-83.14 Legislative intent; construction; failure to abide by conditions
  For programs utilizing supervised preadjudication release, it is the intent of the Legislature that this part shall be a guide to courts in Lee County...
• Section 45-41-83.15 Community service
  The court may also require any participant in the program to perform community service hours for nonprofit entities, civic organizations, or governmental agencies as directed...
• Section 45-41-83.16 Incentives
  The court may grant reasonable incentives to participants pursuant to the waiver and agreement to participate in the program if the court finds that the...
• Section 45-41-83.17 Jail credit
  Any jail credit shall be calculated in the customary manner and deducted from the time ordered for participation in the program, unless otherwise ordered by...
• Section 45-41-83.18 Disposition of fees
  Any and all fees collected from any participant, whether by payroll deduction, garnishment, or otherwise, shall be paid over to and collected by employees or...
• Section 45-41-83.19 Financial hardship
  Where it is determined by the court that payment of the fees and sums mandated by operation of this part imposes a definite and substantial...
• Section 45-41-83.20 Financial records; audit
  The program shall maintain a complete and accurate record of all sums collected and expended and there shall be an audit of the same by...
• Section 45-41-83.21 Confidentiality of information
  The program shall maintain information in accordance with state and federal confidentiality laws for anyone receiving drug test results, a screening an assessment, or other...
• Section 45-41-83.22 Dissolution of program
  Upon the voluntary dissolution of the Lee County Alternative Sentencing Program and the board, or upon its termination by law or rule of a court,...
• Section 45-41-83.23 Procedures cumulative
  The procedures described in this part shall be cumulative and in addition to all other bail and release procedures provided by law or rule.
• Part 5 Probate Court.
• Section 45-41-84 Applicability and purpose
  This part shall only apply in Lee County. The purpose of this part is to facilitate the use of public records in property transactions in...
• Section 45-41-84.01 Definitions
  The following words and phrases, including the plural of any thereof, whenever used in this part, shall have the following respective meanings: (1) GENERAL PROPERTY...
• Section 45-41-84.02 Installation and maintenance 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 45-41-84.03 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 45-41-84.04 Applicability of state laws
  All provisions of the laws of Alabama with respect to the recording of real property instruments, personal property instruments, and other instruments and records that...
• Section 45-41-84.05 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 45-41-84.06 Special indexing fee
  Thirty days after April 30, 1986, a special indexing fee of four dollars ($4) shall be paid to the county, and collected by its judge...
• Part 6 Procedures.
• Section 45-41-85 Waiver of arraignment
  (a) This section shall apply only to the 37th Judicial Circuit of Alabama. (b) If a defendant in a criminal case pending in a court...
• Section 45-41-85.01 Case action summaries; filing
  (a) That in the 37th Judicial Circuit of Alabama, all orders and decrees may be made and entered by circuit judges sitting in and for...
• Article 9 Economic and Industrial Development and Tourism.
• Section 45-41-90 Reserved
• Article 10 Education.
• Section 45-41-100 Election of county board of education
  (a) The several members of the Lee County Board of Education shall hereafter be elected by only those qualified electors in the county who reside...
• Article 11 Elections.
• Part 1 Board of Registrars.
• Section 45-41-110 Additional compensation
  In Lee County each member of the board of registrars shall receive an additional five dollars ($5) per day for each day’s attendance of the...
• Section 45-41-110.01 Per diem compensation
  (a) Beginning October 1, 2005, each member of the Lee County Board of Registrars shall receive thirty-five dollars ($35) per day from the county in...
• Part 2 Election Officials.
• Section 45-41-111 Compensation
  (a)(1) In Lee County, all chief election inspectors who work at polling places are entitled to an additional per diem allowance in an amount, together...
• Article 12 Employees.
• Section 45-41-120 Allocation for clerk hire allowances
  The Lee County Commission shall set the allocations for clerk hire allowances in the offices of the judge of probate, the tax assessor, and the...
• Article 13 Engineer, County.
• Section 45-41-130 Employment of county engineer; qualifications; requirements
  The Lee County Commission shall employ a county engineer who shall be a thoroughly qualified and competent civil engineer possessing all of the qualifications as...
• Section 45-41-130.01 Bond
  Before commencing his or her duties, the county engineer shall enter into a bond for faithful performance of his or her duties in such amount...
• Section 45-41-130.02 Construction and maintenance of roads, highways, bridges, and ferries; inspections
  (a) All functions, duties, and responsibilities for the construction, maintenance, and repair of county roads, highways, bridges, and ferries in Lee County are hereby vested...
• Section 45-41-130.03 Duties
  The county engineer shall have the following duties and authority, but shall not be limited to such duties: (1) To employ, supervise, and direct all...
• Section 45-41-130.04 Wage or salary scale
  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 45-41-130.05 Compensation
  The county commission shall fix the amount of the salary of the county engineer payable in biweekly installments from the road and highway funds of...
• Section 45-41-130.06 Limitation on authority
  The county commission and the county engineer are prohibited from authorizing or performing any work on private property.
• Article 14 Fire Protection and Emergency Medical Services.
• Part 1 Alabama Forestry Commission Forest Protection Program.
• Section 45-41-140 Protection of forests
  The County Commission of Lee County is authorized, when the need exists to provide protection of forest from fires, insects, disease, and other pests in...
• Section 45-41-140.01 Financial charge - Authorized; payment
  (a) After the Lee County Commission has determined that such a need does exist in Lee County, the county commission, in the manner hereinafter specified,...
• Section 45-41-140.02 Financial charge - Determination
  The county governing body of Lee County is authorized to appoint agents and delegate authority to individuals to search out forest lands in Lee County,...
• Section 45-41-140.03 Financial charge - Collection and disposition
  The financial charge herein imposed shall be due and payable to the Tax Collector of Lee County, and shall, when collected, be paid to the...
• Section 45-41-140.04 Removal of financial charge
  The County Commission of Lee County is authorized to remove the financial charge after the county commission has determined that the financial charge is no...
• Part 2 Fire Fighting Districts.
• Section 45-41-141 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 45-41-141.01 Legislative intent
  It is the intention of the Legislature by the passage of this part to implement the authorizing amendment and Amendment 392 in order to provide...
• Section 45-41-141.02 Establishment of districts
  (a) The commission is hereby authorized at any time and from time to time to establish one or more districts within the boundaries of the...
• Section 45-41-141.03 Authorization of levy of financial charges
  Subject to the provisions of Section 45-41-141.09 (providing for the exemption of certain dwellings from the levy of financial charges hereunder), the commission is hereby...
• Section 45-41-141.04 Alteration of district boundaries by commission
  (a) The commission, at any time and from time to time, may without the necessity of calling or holding any special election (whether under and...
• Section 45-41-141.05 Incorporation of new municipality
  (a) In the event that any territory then within the boundaries of one or more districts is (as the result of the incorporation of a...
• Section 45-41-141.06 Annexation by municipality
  (a) In the event any territory then within the boundaries of one or more districts shall be annexed to any municipality, then, from and after...
• Section 45-41-141.07 Compensation for loss of territory
  (a) In the event that any territory lawfully included within the boundaries of a district shall thereafter be excluded therefrom at the instance of the...
• Section 45-41-141.08 Payment and collection of financial charges
  (a) Any financial charge levied as provided in Section 45-41-141.03 shall become due and payable on October 1 in the fiscal year of the county...
• Section 45-41-141.09 Exemption for certain dwellings
  (a) Any person who is: (1) The owner of a dwelling that constitutes part of a homestead or a principal residence as those terms are...
• Section 45-41-141.10 Assessment of tax assessor
  The commission may appoint such agents as it, with the advice of the tax assessor, may deem advisable to assist the tax assessor in ascertaining...
• Section 45-41-141.11 Disposition of funds
  (a) The treasurer shall establish or cause to be established in the county treasury a district fire protection fund for each district in which a...
• Section 45-41-141.12 Special elections regarding financial charges
  (a) The commission may at any time and from time to time call a special election to be held in any district, for the purpose...
• Section 45-41-141.13 Conduct of special elections
  (a) The managers, inspectors, or other officers of any special election authorized to be held under and pursuant to this part shall be appointed, and...
• Section 45-41-141.14 Qualification of voters
  All persons who, at the time of any special election held under and pursuant to this part, are qualified electors of the district in which...
• Section 45-41-141.15 Election supplies
  When any special election is to be held in any district under this part, the commission shall provide the necessary number of ballots, poll lists,...
• Section 45-41-141.16 Ballots
  When the county commission calls for a special election as set forth in Section 45-41-141.12, the commission shall also record in the minutes of the...
• Section 45-41-141.17 Canvassing returns and declaring results of special elections
  The commission, within four days after any special election authorized to be held under and pursuant to this part, shall canvass the returns so made...
• Section 45-41-141.18 Effect of special election
  (a) If a majority of the qualified electors voting in a special election held under this part shall approve the authorization of (1) The levy...
• Section 45-41-141.19 Application of state statutes
  Where no provisions are otherwise made in this part, the general election laws of the state then in existence with regard to all notices, qualifications...
• Article 15 Gambling.
• Section 45-41-150 Reserved
• Article 16 Government Operations.
• Section 45-41-160 Reserve fund
  (a) There is hereby established in the Lee County General Fund a special reserve fund of five thousand dollars ($5,000) per year for the payment...
• Section 45-41-160.01 Reimbursement for monetary loss; due care
  (a) The Lee County Commission shall reimburse the offices of judge of probate, revenue commissioner, license commissioner, and sheriff from the general fund in the...
• Article 17 Health and Environment.
• Part 1 Environment.
• Section 45-41-170 Legislative findings
  The regulation of the accumulation and storage of junk and other litter, including, but not limited to, discarded tires, within the unincorporated territory of Lee...
• Section 45-41-170.01 Public nuisance - Premises
  It is unlawful and constitutes a public nuisance for the owner or the person designated by the owner in charge or in control of a...
• Section 45-41-170.02 Public nuisance - Motor vehicles
  It shall be unlawful for any person to park, leave, or store upon any place or premises within the unincorporated territory of Lee County more...
• Section 45-41-170.03 Licensing and operation of junkyards
  (a) No person shall establish, operate, or maintain a junkyard or similar establishment listed in Section 45-41-170, but not limited to those items, any portion...
• Section 45-41-170.04 Enforcement
  (a) This section shall be enforced by the Lee County Commission or its designee. (b) The Lee County Commission may commence a civil action in...
• Part 2 Health.
• Section 45-41-171 Schedule of fees; rulemaking authority; disposition of funds
  (a) The Board of Health of Lee County may annually fix a schedule of fees which shall cover the actual cost or a portion thereof...
• Article 18 Highways and Bridges.
• Section 45-41-180 Limitations on political signs, advertisements, etc
  (a) Political signs, markers, and advertising on the rights-of-way of county controlled highways are prohibited in Lee County except those official signs or markers placed...
• Section 45-41-180.01 Solicitation prohibited
  (a) It shall be unlawful for any person to engage in solicitation, including requests for charitable contributions, along the right-of-way or at the intersection of...
• Article 19 Legislature.
• Section 45-41-190 Reserved Reserved.
• Article 20 Licenses and Licensing.
• Section 45-41-200 License inspector
  (a) In Lee County, there is hereby created and established the office of county license inspector. The county commission shall appoint the license inspector who...
• Article 21 Motor Vehicles and Transportation.
• Section 45-41-210 Abandoned motor vehicles
  (a) In Lee County, except in the jurisdiction of the City of Auburn, any motor vehicle left unattended on any private property without the express...
• Article 22 Parks, Historic Preservation, Museums, and Recreation.
• Section 45-41-220 No-wake zone
  It is unlawful to operate a vessel at greater than no-wake speed within 100 feet of a dock or pier on the waters of Lake...
• Article 23 Sheriff.
• Part 1 General Provisions.
• Division 1 Compensation.
• Section 45-41-230 Salary
  (a) Pursuant to Amendment No. 362 of the Constitution of Alabama of 1901, now appearing as Section 7 of the Lee County Local Amendments of...
• Division 2 Qualifications.
• Section 45-41-230.20 Minimum qualifications for sheriff; continuing education
  (a) On or after May 18, 2020, a person qualifying for election as Sheriff of Lee County or any person appointed to serve as sheriff...
• Part 2 Employees.
• Section 45-41-231 Receipt of badge, pistol, etc. upon retirement
  (a) This section shall apply only to Lee County. (b) Any person employed as a commissioned deputy of the Sheriff’s Office of Lee County for...
• Part 3 Funding.
• Section 45-41-232 Sale of abandoned, stolen, and unclaimed property
  (a)(1) The Sheriff of Lee County shall keep and maintain a permanent record of all abandoned and stolen personal property recovered by the property, the...
• Section 45-41-232.01 Fees for administrative services
  (a) The Sheriff of Lee County may charge and collect reasonable fees for administrative services including, but not limited to, fees for fingerprinting, fees for...
• Part 4 Jails.
• Section 45-41-233 Inmate commissary
  (a) The Sheriff of Lee County or the authorized agents of the sheriff may operate an inmate commissary for prisoners within the confines of the...
• Part 5 Operation of Office.
• Section 45-41-234 Contracting of police services by municipality
  (a) This section shall apply only to Lee County. (b) On or after May 3, 2004, any municipality within Lee County may contract for police...
• Part 6 Pistol Permit.
• Section 45-41-235 Pistol permit fee
  (a)(1) In Lee County, except as provided in subsection (b), the fee for the issuance of a permit to carry a pistol in a motor...
• Part 7 Police Jurisdiction.
• Section 45-41-236 Police jurisdictions of municipalities located partially in Lee County
  In Lee County, the police jurisdiction of any municipality whose corporate limits are located partially in Lee County with exception of Notasulga, Alabama, shall not...
• Article 24 Taxation.
• Part 1 Revenue Commissioner.
• Section 45-41-240 Consolidation of offices and duties
  Effective October 1, 2003, or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a county...
• Section 45-41-240.01 Duties of county 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 by the...
• Section 45-41-240.02 Personnel
  Subject to the approval of the county commission, the county revenue commissioner shall appoint and fix the duties of a sufficient number of deputies, clerks,...
• Section 45-41-240.03 Bond
  Before entering the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the...
• Section 45-41-240.04 Office space and equipment
  The county commission shall provide the necessary offices for the county revenue commissioner, and his or her deputies, clerks, and assistants, and shall provide all...
• Section 45-41-240.05 Performance of duties; salary
  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 45-41-240.06 Abolition of offices; staff
  (a) The offices of tax assessor and tax collector are abolished effective the first day of October 2003, or upon the occurrence of a vacancy...
• Section 45-41-240.07 One-stop motor vehicle registration, etc., system; mail-order procedures; licensing, assessment, and collection of taxes
  (a) Upon the commencement of the office of county revenue commissioner, there shall be a one-stop motor vehicle registration, assessment, and licensing system under the...
• Part 2 Tax, Ad Valorem.
• Section 45-41-241 Ad valorem tax authorized
  (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the county commission of...
• Section 45-41-241.01 Ad valorem tax increase
  (a) As used in this section, the following words and phrases shall have the following meanings: (1) AMENDMENT 309. That amendment to the Constitution that...
• Part 3 Tax, Lodging.
• Section 45-41-242 Levy of tax
  In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every...
• Section 45-41-242.01 Exemptions
  There are exempted from the tax levied by this article and from the computation of the amount of the tax levied or payable hereunder the...
• Section 45-41-242.02 Monthly report; recordkeeping; failure to pay
  (a) The taxes levied by this article, except as otherwise provided herein, shall be due and payable to the State Department of Revenue on or...
• Section 45-41-242.03 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 45-41-242.04 Severability
  None of the provisions of this article shall be applied in such manner as to violate the Commerce Clause of the United States Constitution. Should...
• Section 45-41-242.05 Cost of collection
  The State Department of Revenue shall charge Lee County for collecting the county tax levied herein, an amount or percentage of total collections not to...
• Section 45-41-242.06 Auburn-Opelika Convention and Visitors Bureau
  (a) There shall be created and established the Auburn-Opelika Convention and Visitors Bureau. The bureau shall be composed of five board members: The judge of...
• Section 45-41-242.07 Disposition of funds
  The Lee County Commission shall deposit the proceeds of the tax into a fund to be directly appropriated to the Auburn-Opelika Convention and Visitors Bureau.
• Part 4 Tax, Miscellaneous.
• Division 1 Additional Taxes and Fees Levied by County Commission.
• Section 45-41-243 Taxes and fees authorized
  (a) The Lee County Commission is hereby authorized and empowered to levy, at their discretion, and collect or provide for the collection of additional taxes...
• Division 2 Mobile Homes.
• Section 45-41-243.20 Registration fees
  (a) This section shall apply only to Lee County. (b) Every person, firm, or corporation who owns, maintains, or keeps in Lee County a mobile...
• Division 3 Visual Entertainment Devices.
• Section 45-41-243.40 Privilege license fee
  (a)(1) In Lee County, there is hereby levied a privilege license fee of ten cents ($.10) per visual entertainment device on the rental of each...
• Part 5 Tax, Sale and Use.
• Division 1 Exemptions.
• Section 45-41-244 Lee County Cattlemen's Association Rodeo
  The Lee County Cattlemen's Association Rodeo is exempted from collection and payment of any county and municipal sales taxes levied upon admission to the Lee...
• Division 2 1969 Tax.
• Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes
  There is hereby levied in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in addition...
• Section 45-41-244.21 Exemptions; definitions
  There are exempted from the levy of such taxes the gross receipts of any business and the gross proceeds of all sales which are exempted...
• Section 45-41-244.22 Collection; monthly report
  The sales tax levied in Section 45-41-244.20 shall be due and payable in monthly installments on or before the 20th day of the month next...
• Section 45-41-244.23 Quarterly returns
  Every registered seller making sales of tangible personal property for storage, use, or other consumption in that part of Lee County outside the corporate limits...
• Section 45-41-244.24 Addition of tax to sales price or admission fee
  Each person engaging or continuing within that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in...
• Section 45-41-244.25 Taxes constitute debt
  The taxes imposed by this subpart shall constitute a debt due Lee County and may be collected by civil suit, in addition to all other...
• Section 45-41-244.26 Applicability of 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 45-41-244.27 Cost of collection
  The Department of Revenue shall charge Lee County for collecting the special county taxes levied such amount or percentage of total collections as may be...
• Division 3 1981 Tax.
• Section 45-41-244.50 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 45-41-244.51 Authorization of levy - 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 45-41-244.52 Authority of levy - Use tax
  (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property...
• Section 45-41-244.53 Payment of taxes; reports
  The sales taxes authorized to be levied in Section 45-41-244.51 shall be due and payable in monthly installments on or before the twentieth day of...
• Section 45-41-244.54 Addition of tax to sales price or admission fee
  Each person engaging or continuing within the county in a business subject to the sales taxes authorized to be levied in Section 45-41-244.51 shall add...
• Section 45-41-244.55 Quarterly returns
  Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is...
• Section 45-41-244.56 Enforcement
  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 45-41-244.57 Applicability of state provisions
  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 45-41-244.58 Cost of collection
  The State Department of Revenue shall charge the county, for collecting the taxes authorized to be levied herein, the costs of the department in collecting...
• Section 45-41-244.59 Use of proceeds
  (a) The entire proceeds derived by the county from the taxes herein authorized to be levied (including any income derived from the investment of such...
• Section 45-41-244.60 Effective date; duration of levy
  (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 45-41-244.61 Amendment of resolution
  If the governing body of Lee County, Alabama (which is hereinafter referred to as the county), has heretofore levied the privilege, license, and excise taxes...
• Section 45-41-244.62 Sales tax on certain automotive vehicles, truck trailers, etc
  The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind...
• Section 45-41-244.63 Excise tax on storage, use, or other consumption of certain automotive vehicles, truck trailers, etc
  The governing body of the county is hereby authorized to levy and impose, in lieu of the excise tax authorized to be levied in subdivision...
• Section 45-41-244.64 Collection of taxes; proof of payment
  (a) The taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be collected by the tax collector of the county before the registration...
• Section 45-41-244.65 Relation to state statutes
  Except as herein otherwise provided, the taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be subject to all definitions, exceptions, exemptions, proceedings,...
• Section 45-41-244.66 Fee for collection
  For making the collection of taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63, the aforesaid tax collector of the county shall be entitled...
• Section 45-41-244.67 Construction with other laws
  All provisions of Act 81-665 which are not inconsistent with Act 82-473 when applied to the sales tax and the use tax authorized to be...
• Section 45-41-244.68 Effective date and duration of taxes
  If the governing body of the county elects to levy or impose either of the taxes authorized by the preceding Sections 45-41-244.62 and 45-41-244.63 to...
• Division 4 1989 Tax.
• Section 45-41-244.90 Authorization of assessment and collection of tax
  (a) This section shall apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City....
• Division 5 2013 Tax.
• Section 45-41-244.110 Additional sales and use tax authorized
  (a) This section shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in Lee County....
• Division 6 Tax, Severance.
• Section 45-41-245 Severance tax on rock quarried in county
  (a) The County Commission of Lee County may levy a tax, not to exceed ten cents ($.10) per ton, on each ton or cubic yard...
• Article 25 Utilities.
• Section 45-41-250 Reserved Reserved.
• Article 26 Zoning and Planning.
• Section 45-41-260 Creation of planning commission
  There is hereby created a planning commission for Lee County which commission shall be appointed as hereinafter provided and shall have responsibilities and duties as...
• Section 45-41-260.01 Composition of planning commission
  The commission shall be composed of 11 members, each of whom shall be a qualified elector in and an actual resident of Lee County. The...
• Section 45-41-260.02 Jurisdiction of commission
  404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
• Section 45-41-260.03 Organization and rules
  The commission shall elect its chair and create and fill such other offices as it may determine. The term of chair shall be for one...
• Section 45-41-260.04 Staff and finances
  The county commission may appoint, promote, demote, and remove employees of the commission as it deems necessary. The county commission may also contract with county...
• Section 45-41-260.05 Powers and duties of commission
  404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
• Section 45-41-260.06 Purposes to be kept in view
  In the preparation of the master plan and zoning regulations, the commission shall make careful and comprehensive surveys and studies of the present conditions existing...
• Section 45-41-260.07 Election for coverage
  Except where jurisdiction has been obtained by the commission pursuant to Section 45-41-260.02, the master plan and zoning regulations provided by the commission shall not...
• Section 45-41-260.08 Subdivision regulations
  The commission, with the approval of the county commission, shall adopt a code of regulations applicable to the subdivision of land and plats of subdivisions...
• Section 45-41-260.09 Zoning; grant of power
  For the purpose of promoting the health, safety, morals, convenience, order, prosperity, and general welfare of the county, the commission, with the approval of the...
• Section 45-41-260.10 Proposed change in zoning regulations
  After zoning regulations have become applicable to a beat as provided by Section 45-41-260.07, the regulations shall not be changed until the proposed change has...
• Section 45-41-260.11 Zoning regulations not to be restrictive
  No zoning regulation adopted by the commission and county commission shall change any use to which land is being made at the time the zoning...
• Section 45-41-260.12 Remedies
  In case any building or structure is erected, constructed, reconstructed, altered, repaired, converted, or maintained, or any subdivision is established, or land used in violation...
• Section 45-41-260.13 Exemptions to zoning regulations
  The commission, in appropriate cases and subject to appropriate conditions and safeguards, may make special exceptions to the terms of the zoning regulations in harmony...
• Section 45-41-260.14 Appeals
  Any party aggrieved by any final judgment or decision of the commission, within 15 days, may request a review of the record by a five...

Last modified: May 3, 2021