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Article 1 - General and Miscellaneous Provisions.
Part 1 - Disclaimer.
Section 45-26-10 - Disclaimer. - (a) This chapter endeavors to add to the Code of...
Part 2 - Compensation.
Section 45-26-11 - Salary Increases. - The Elmore County Commission, by resolution, may ratify its action...
Article 2 - Alcoholic Beverages.
Section 45-26-20 - Regulation of Alcoholic Beverage Sales on Sunday. - (a) In Elmore County, the county commission outside of the...
Section 45-26-20.01 - This Section Was Assigned by the Code Commissioner in the 2021 Regular Session, Effective July 1, 2021. This Is Not in the Current Code Supplement. - (a) The Elmore County Commission, by resolution of the commission,...
Article 5 - Constables.
Section 45-26-50 - Office Abolished. - (a) In Elmore County, effective at the end of the...
Article 6 - Coroner.
Section 45-26-60 - Compensation. - (a)(1) The Coroner of Elmore County shall receive a total...
Article 7 - County Commission.
Part 1 - Compensation.
Section 45-26-70 - Expense Allowance. - Each member of the Elmore County Commission shall be entitled...
Part 2 - Duties and Powers.
Section 45-26-71 - Office Supplies for County Offices. - The court of county commissioners, board of revenue, or other...
Section 45-26-71.01 - Levy of Motor Vehicle and Watercraft License Issuance Fees. - (a) This section shall apply only to Elmore County. (b)...
Section 45-26-71.02 - Taxation. - (a) The Elmore County Commission may, by affirmative vote of...
Part 3 - Membership.
Section 45-26-72 - Election. - (a) The organization and composition of the County Commission of...
Article 8 - Courts.
Part 1 - Court Costs.
Section 45-26-80 - Juvenile Court Services Fund. - (a) In addition to all other costs and charges in...
Section 45-26-80.01 - Law Enforcement. - In addition to the assessment and distribution of the additional...
Section 45-26-80.02 - Additional Costs in Certain Cases; Elmore County Circuit Clerks Fund; Judicial Complex. - (a) This section shall apply only in Elmore County. (b)...
Section 45-26-80.03 - Additional Booking Fee in Certain Cases. - (a) In Elmore County, a booking fee in the amount...
Part 2 - Probate Court.
Division 1 - Compensation.
Section 45-26-81 - Salary. - Beginning with the next term of office in January 1983,...
Section 45-26-81.01 - Base Annual Salary; Salary Increases. - (a) Effective on July 1, 2020, the base annual salary...
Division 2 - Fees.
Section 45-26-81.20 - Indexing Fee. - In Elmore County, a special indexing fee of one dollar...
Section 45-26-81.21 - 1981 Recording Fee. - (a) On and after the date this section becomes applicable...
Section 45-26-81.22 - 1999 Recording Fee. - (a) In Elmore County, a special recording fee of three...
Division 3 - License Division.
Section 45-26-81.40 - License Division Created. - There is created within the Judge of Probate's Office of...
Section 45-26-81.41 - Assessment and Collection of Taxes. - The judge of probate shall perform all duties relating to...
Section 45-26-81.42 - License Records. - The judge of probate shall keep at all times an...
Section 45-26-81.43 - Collection and Disposition of Fees. - THIS SECTION WAS AMENDED AND RENUMBERED BY ACT 2020-37 and...
Section 45-26-81.44 - Payment of Ad Valorem Vehicle Tax Prerequisite to Issuance of License or Transfer; Certificate of Assessment. - THIS SECTION WAS AMENDED AND RENUMBERED BY ACT 2020-37 AND...
Section 45-26-81.45 - Vehicle Information Required for Assessment. - Before any vehicle can be assessed, the judge of probate...
Section 45-26-81.46 - Renewal of License by Mail; Mail Order Fee. - The judge of probate may mail an application for renewal...
Article 10 - Education.
Part 1 - Board of Education.
Division 1
Section 45-26-100 - Compensation. - In Elmore County, upon resolution passed by a majority of...
Division 2
Section 45-26-100.20 - Insuring School Buildings and Property. - In accordance with Section 41-15-1, the Elmore County Board of...
Part 2 - Superintendent of Education.
Section 45-26-101 - Compensation. - The county Superintendent of Education of Elmore County shall devote...
Article 12 - Employees.
Section 45-26-120 - Mileage Allowance. - Any law to the contrary notwithstanding, the county governing body...
Section 45-26-120.01 - Clerical Assistance for County Officials. - The Elmore County Commission shall provide compensation for deputies, clerks,...
Article 13 - Engineer, County.
Section 45-26-130 - Appointment and Employment; Duties; Compensation; Equipment and Facilities. - (a) This section shall apply only in Elmore County. (b)...
Article 14 - Fire Protection and Emergency Medical Services.
Part 1 - Participation in Alabama Forestry Commission Fire Protection Program.
Section 45-26-140 - Protection of Forests; Costs. - (a) The County Commission of Elmore County is authorized, when...
Part 2 - Fire Protection and Emergency Medical Service Districts and Fee.
Section 45-26-141 - Applicability. - This part shall be operative only in Elmore County.
Section 45-26-141.01 - Legislative Intent. - It is the intent of the Legislature to provide for...
Section 45-26-141.02 - Definitions. - As used in this part, the following words and phrases...
Section 45-26-141.03 - Fire Protection Fee - Levy, Collection, and Administration. - The commission is authorized to collect beginning October 1, 1995,...
Section 45-26-141.04 - Fire Protection Fee - Eligibility to Receive Proceeds. - To be eligible to receive proceeds from the fire protection...
Section 45-26-141.05 - Fire Protection Fee - Use of Proceeds. - Proceeds from the fire protection fee shall be used at...
Section 45-26-141.07 - Alteration of District Boundaries. - The association may, with the consent of the affected district...
Section 45-26-141.08 - Effect of Annexation. - If the annexation of territory in a district by an...
Section 45-26-141.09 - Exemptions From Fire Protection Fee. - The following are exempt from the fire protection fee levied...
Section 45-26-141.11 - Delinquent Accounts. - In case of default in the payment of the fire...
Section 45-26-141.12 - Volunteer Fire Department Personnel; Liability of County Employees. - The personnel of volunteer fire departments provided for in this...
Part 3 - South Lake Martin Fire District.
Section 45-26-142 - Applicability. - This part shall be operative in the Lake Martin area...
Section 45-26-142.01 - Definitions. - For the purposes of this part, the following words shall...
Section 45-26-142.02 - Establishment of District; Services. - A district for fighting and preventing fires and providing emergency...
Section 45-26-142.03 - Petition for Election. - (a) Upon a petition being filed in the offices of...
Section 45-26-142.04 - Time of Election. - When a petition for the holding of an election is...
Section 45-26-142.05 - Application of Election Laws. - The provisions of the election laws governing equipment at polling...
Section 45-26-142.06 - Notice of Election. - The judges of probate shall give notice of an election...
Section 45-26-142.07 - Payment of Election Costs. - (a) When an election is held on the question of...
Section 45-26-142.08 - Approval by Voters; Certification of Election Results. - No district shall be created unless it is approved by...
Section 45-26-142.09 - Board of Directors. - (a) The affairs and business of the district shall be...
Section 45-26-142.10 - Powers of District; Bylaws. - (a) The district shall constitute a public corporation, which shall...
Section 45-26-142.11 - Service Charge or Fee - Approval; Collection. - (a) No service charge may be assessed unless the service...
Section 45-26-142.12 - Service Charge or Fee - Election; Proposed Changes. - (a) The petition for the election on the question of...
Section 45-26-142.13 - Abolition of District. - (a) The district may be abolished in the manner provided...
Article 17 - Health and Environment.
Section 45-26-170 - Collection and Disposition of Fees; Ability to Pay. - (a) The Elmore County Board of Health shall designate the...
Article 20 - Licenses and Licensing.
Section 45-26-200 - Voiding of License for Invalid Payment. - (a) In Elmore County, in cases where a personal check...
Section 45-26-200.01 - Mileage Allowance. - The Elmore County Commission is hereby authorized to pay a...
Section 45-26-200.02 - Mobile Homes. - (a) Every person, firm, or corporation who owns, maintains, or...
Article 23 - Sheriff.
Division 1 - Sheriff.
Section 45-26-230 - Salary. - REPEALED IN THE 2018 REGULAR SESSION BY ACT 2018-189 EFFECTIVE...
Section 45-26-230.01 - Compensation. - Commencing on the first day of the next term of...
Division 2 - Sheriff's Deputies.
Section 45-26-230.20 - Salary and Expense Allowance. - (a)(1) Deputies of the Sheriff's Department of Elmore County shall...
Part 2 - Funding.
Division 1 - Sale of Abandoned Property.
Section 45-26-231 - Records of Abandoned and Stolen Property; Storage. - (a) The sheriff shall keep and maintain a permanent record...
Section 45-26-231.01 - Sale of Perishable Property. - If the abandoned and stolen personal property is of a...
Section 45-26-231.02 - Records of Abandoned and Stolen Firearms; Sale or Destruction. - (a) The sheriff shall keep and maintain a separate permanent...
Section 45-26-231.03 - Notice and Sale of Stolen or Abandoned Property. - (a) At least every six months, the sheriff may sell...
Section 45-26-231.04 - Claim of Property. - The owner of any abandoned or stolen personal property recovered...
Section 45-26-231.05 - Record of Sale; Rejection of Bid. - If property is sold at public auction, as provided in...
Section 45-26-231.06 - Disposition of Sale Proceeds. - The proceeds from the sale of property at an auction...
Division 2 - Service of Process Fund.
Section 45-26-231.30 - Fund Established; Fees. - (a) This section shall only apply to Elmore County. (b)...
Part 3 - Jails.
Section 45-26-232 - Allowances for Feeding Prisoners. - (a) In Elmore County, the sheriff shall be entitled to...
Section 45-26-232.01 - Operation of Jail Store; Law Enforcement Fund. - (a) The Sheriff of Elmore County or the authorized agents...
Part 4 - Pistol Permits.
Section 45-26-233 - Fees; Disposition of Funds. - (a) In Elmore County, in addition to any fee or...
Part 5 - Police Jurisdiction.
Section 45-26-234 - Police Jurisdiction Within Elmore County. - That no municipality whose corporate limits do not lie within...
Part 6 - Retirement.
Section 45-26-235 - Receipt of Badge, Pistol, etc., Upon Retirement. - Any individual employed by the Elmore County Sheriffs Office as...
Part 7 - Qualifications.
Section 45-26-236 - Minimum Qualifications for Sheriff; Continuing Education. - (a) On or after April 26, 2016, a person qualifying...
Article 24 - Taxation.
Part 1 - Board of Equalization.
Section 45-26-240 - Compensation. - In Elmore County, the members of the board of equalization...
Part 2 - Redemption of Lands.
Section 45-26-241 - Procedures for Sale and Redemption of Lands. - (a) This section shall apply to Elmore County. (b) The...
Part 3 - Revenue Commissioner.
Section 45-26-242 - Consolidation of Unified System. - (a) After September 30, 1991, or upon occurrence of a...
Section 45-26-242.01 - Expense Allowance and Salary of Revenue Commissioner; Salary Increases. - (a) Effective on July 1, 2020, the revenue commissioner shall...
Section 45-26-242.20 - License Division Created. - Effective July 1, 2020, there is created within the Revenue...
Section 45-26-242.21 - Assessment and Collection of Taxes. - The revenue commissioner shall perform all duties relating to the...
Section 45-26-242.22 - License Records. - The revenue commissioner shall keep at all times an accurate...
Section 45-26-242.23 - Collection and Disposition of Fees. - Except as provided in this subpart, the revenue commissioner may...
Section 45-26-242.24 - Payment of Ad Valorem Vehicle Tax Prerequisite to Issuance of License or Transfer; Certificate of Assessment. - To prevent motor vehicles from escaping taxation and to provide...
Section 45-26-242.25 - Vehicle Information Required for Assessment. - Before any vehicle can be assessed, the revenue commissioner shall...
Section 45-26-242.26 - Renewal of License by Mail; Mail Order Fee. - The revenue commissioner may mail an application for renewal of...
Part 4 - Tax, Ad Valorem.
Section 45-26-243 - Additional Tax for Education Purposes. - (a) Pursuant to subsection (f) of Amendment No. 373 to...
Part 5 - Tax, Sales and Use.
Division 1 - 1992 Tax.
Section 45-26-244 - Applicability. - This subpart shall only apply to Elmore County.
Section 45-26-244.01 - Definitions. - As used in this subpart, state sales and use tax...
Section 45-26-244.02 - Levy of Tax. - (a) The County Commission of Elmore County may levy, in...
Section 45-26-244.03 - Payment of Tax. - The tax levied by this subpart shall be collected by...
Section 45-26-244.04 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing in a business subject to...
Section 45-26-244.05 - Collections and Enforcement. - The tax levied by this subpart shall constitute a debt...
Section 45-26-244.06 - Application of State Statutes. - All provisions of the state sales and use tax statutes...
Section 45-26-244.07 - Charge for Collection. - (a) The department shall charge Elmore County for collecting the...
Division 2 - Rainy Day Fund.
Section 45-26-244.30 - Applicability. - This subpart shall only apply to Elmore County.
Section 45-26-244.31 - Definitions. - As used in this subpart, sales and use tax means...
Section 45-26-244.32 - Levy of Tax. - (a) Subject to the time limitations set forth hereafter, the...
Section 45-26-244.33 - Payment of Tax. - The tax levied by this subpart shall be collected by...
Section 45-26-244.34 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing in a business subject to...
Section 45-26-244.35 - Collections and Enforcement. - The tax levied by this subpart shall constitute a debt...
Section 45-26-244.36 - Application of State Statutes. - (a) All provisions of the state sales and use tax...
Section 45-26-244.37 - Charge for Collection. - The collecting agent shall be paid by Elmore County for...
Section 45-26-244.38 - Authorization to Levy Tax; Referendum; Renewal and Termination. - (a) In the event the tax set forth herein receives...
Section 45-26-244.39 - Creation of Fund. - The Elmore County Commission shall create a Rainy Day Fund...
Part 6 - Tax. Severance.
Section 45-26-245 - Definitions. - When used in this subpart, unless the context plainly indicates...
Section 45-26-245.01 - Severance Tax Levied. - There is hereby levied, in addition to all other taxes...
Section 45-26-245.02 - Producer Reports and Payments. - Every producer shall within 20 days after the end of...
Section 45-26-245.03 - Purchaser and Transporter Reports. - Purchaser and transporters of clay, sand, and gravel severed in...
Section 45-26-245.04 - Collection of Taxes; Enforcement. - The tax imposed by this subpart shall constitute a debt...
Section 45-26-245.05 - Charge for Collection. - The State Department of Revenue shall charge Elmore County for...
Section 45-26-245.06 - Disposition of Funds. - The Elmore County Treasurer shall deposit the net proceeds of...
Part 7 - Lodging Tax.
Section 45-26-246 - Levy of Tax. - In addition to all other taxes imposed by law, the...
Section 45-26-246.01 - Exemptions. - (a) There are exempted from the tax levied by this...
Section 45-26-246.02 - Monthly Report; Recordkeeping; Penalties. - (a) The tax levied by this part, except as otherwise...
Section 45-26-246.03 - Application of State Statutes. - All provisions of the state lodging tax statutes with respect...
Section 45-26-246.04 - Collection of Tax. - The county shall contract with an agent for collection of...
Section 45-26-246.05 - Disposition of Funds. - THIS SECTION WAS AMENDED BY ACT 2022-49 IN THE 2022...
Section 45-26-246.06 - Severability. - This part shall not be applied in a manner to...