Code of Alabama
Chapter 1 - Autauga County.
Article 24 - Taxation.

Part 1 - Board of Equalization.

Section 45-1-240 - Expense Allowance. - The chairman and members of the County Board of Equalization...

Part 2 - Revenue Commissioner.

Section 45-1-241 - Election of Commissioner. - On September 30, 1997, or upon occurrence of a vacancy...

Section 45-1-241.01 - Duties of Commissioner. - The county revenue commissioner shall do and perform all acts,...

Section 45-1-241.02 - Deputies, Clerks, and Assistants. - Subject to the approval of the county commission, the county...

Section 45-1-241.03 - Oath of Office, Bond. - Before entering upon the duties of office, the county revenue...

Section 45-1-241.04 - Facilities and Equipment. - The county commission shall provide the necessary offices for the...

Section 45-1-241.05 - Collection and Disposition of Funds; Compensation of County Revenue Commissioner. - The county revenue commissioner shall collect and pay into the...

Section 45-1-241.06 - Offices of Tax Assessor and Tax Collector Abolished. - The offices of the tax assessor and tax collector of...

Section 45-1-241.07 - Purpose. - It is the purpose of this part to promote the...

Section 45-1-241.08 - Tax Sales, Redemption Duties Transferred. - In Autauga County, all duties, responsibilities, and liabilities regarding real...

Section 45-1-241.09 - Expense Allowance; Salary. - (a) Commencing April 1, 2017, the Revenue Commissioner of Autauga...

Part 3 - Tax, Ad Valorem.

Division 2 - Firefighters Association.

Section 45-1-242.20 - Applicability of Subpart 2. - The provisions of this subpart shall apply only to those...

Section 45-1-242.21 - Legislative Findings. - The Legislature declares that the fire association and the volunteer...

Section 45-1-242.22 - Special Property Tax for Fire, Emergency Medical, and Rescue Services. - The County Commission of Autauga County may levy and collect...

Section 45-1-242.23 - Assessment and Collection of Tax; Distribution of Funds. - The Revenue Commissioner of Autauga County shall assess the tax...

Section 45-1-242.24 - Eligible Volunteer Fire Department Under Subpart 2. - An eligible volunteer fire department, for the purposes of this...

Section 45-1-242.25 - Use of Funds; Accounting Forms. - Funds paid to eligible volunteer fire departments shall only be...

Section 45-1-241.26 - Disposition of Funds Upon Dissolution or Abandonment of Eligible Volunteer Fire Department. - Upon dissolution or abandonment of any eligible volunteer fire department,...

Section 45-1-242.27 - Liability of Personnel. - The personnel of volunteer fire departments provided for in this...

Part 4 - Tax, General.

Section 45-1-243 - Definitions. - (a) The following words, terms, and phrases where used in...

Section 45-1-243.01 - Authorization of Levy of Sales Tax. - (a) The governing body of the county is hereby authorized...

Section 45-1-243.02 - Authorization of Levy of Use Tax. - (a) The governing body of the county is hereby authorized...

Section 45-1-243.03 - Payment of Taxes Herein Levied; Reports by Taxpayers. - The sales taxes authorized to be levied in Section 45-1-243.01...

Section 45-1-243.04 - Sales Tax to Be Added to Sales Price or Admission Fee. - Each person engaging or continuing within the county in a...

Section 45-1-243.05 - Special Provisions Respecting Payment of Use Tax; Receipts and Returns by Registered Sellers. - Every registered seller making sales of tangible personal property for...

Section 45-1-243.06 - Enforcement of This Subpart; Taxes a Lien. - The taxes authorized to be imposed by this subpart shall...

Section 45-1-243.07 - Applicability of State Sales and Use Tax Statutes. - All provisions of the state sales tax statutes with respect...

Section 45-1-243.08 - Charge of State Department of Revenue; Disposition of Tax Proceeds. - The State Department of Revenue shall charge the county, for...

Section 45-1-243.09 - Use of Tax Proceeds. - The proceeds of any taxes authorized to be levied in...

Section 45-1-243.10 - Effective Date of Levy. - If the governing body of the county elects to levy...

Part 5 - Tax, Sales and Use.

Section 45-1-244 - The Crime Prevention Inc. and Spinners Inc. - In Autauga County, The Crime Prevention Inc. and Spinners Inc....

Part 6 - Tax, Lodging.

Section 45-1-245 - Levy of Tax. - In Autauga County, in addition to all other taxes imposed...

Section 45-1-245.01 - Exemptions. - (a) There are exempted from the provisions of the tax...

Section 45-1-245.02 - Monthly Report; Recordkeeping; Penalties. - (a) The tax levied by this part, except as otherwise...

Section 45-1-245.03 - Application of State Statutes. - All provisions of the state lodging tax statutes with respect...

Section 45-1-245.04 - Cost of Collection. - The Department of Revenue shall charge and deduct from the...

Section 45-1-245.05 - Disposition of Funds. - Except as otherwise provided in this part, the balance of...

Section 45-1-245.06 - Severability. - The provisions of this part shall not be applied in...