Code of Alabama
Article 7 - County Commission.
Section 45-46-70.02 - Powers and Authority of Board.

The board of revenue shall have the power and authority to direct and control the property of Marengo County as it may deem expedient, according to law, and to levy a tax for general purposes and special taxes for particular county purposes, according to the laws of Alabama; to examine, settle, and allow accounts and claims chargeable against the county; to audit and settle the accounts of all officers having the care, management, collection, or disbursement of money belonging to the county, or appropriated to its use and benefit, and may have the books of the officers audited or examined by accountants, when it deems same necessary; to have the exclusive control of the convict labor of the county, and the disbursement of the proceeds of same; to regulate and control the purchase of stationery, supplies, office furniture, fixtures, typewriters, records, and books for county purposes; to provide for the purchase and payment out of the county funds of the necessary stationery, office furniture, fixtures, typewriters, books, records, supplies, and postage for the use of the board of revenue in the conduct of its official business; to employ janitors and other help to care for, look after, and protect the court house and the various offices therein as well as the court house square; to provide heat, lights, and water for the use of the court house and jail and to keep the same clean, comfortable, and in a sanitary condition; to have telephones installed in the court house for county business, and to pay for the necessary telephone and telegraph messages about county business; and the sole right and authority to bind the county on any contract for the payment of money, and the sole right and authority to pay any debt due by the county on any existing lawful contract.

Structure Code of Alabama