Code of Alabama
Title 45 - Local Laws.
Chapter 44 - Macon County.

Section 45-44-11 - Total Compensation of Certain Local Elected Officials. - The total compensation, including salary and expense allowance, paid to...

Section 45-44-11.01 - Additional Expense Allowances and Salaries of County Commissioners, Revenue Commissioner, Judge of Probate, and Sheriff. - Beginning on September 1, 2017, each Macon County Commissioner, the...

Article 2 - Alcoholic Beverages.

Section 45-44-20 - Limitations on Beer or Ale Container Size. - (a) In Macon County, in addition to all other containers...

Section 45-44-20.01 - Regulation of Liquor Traffic and Sales. - (a) This section applies only to Macon County. (b) The...

Section 45-44-20.02 - Distribution of Funds From Sunday Sales. - (a) This section shall apply only to Macon County. (b)...

Section 45-44-20.03 - Sale of Draft or Keg Beer. - In Macon County, the sale of draft or keg beer...

Article 4 - Business, Labor, and Occupations.

Section 45-44-40 - Branch Banking. - Any bank, either incorporated or unincorporated, which is established in...

Article 5 - Contables.

Section 45-44-50 - Office Abolished. - In Macon County, effective at the end of the current...

Article 6 - Coroner.

Section 45-44-60 - Compensation. - (a) The Coroner of Macon County shall be entitled to...

Article 7 - County Commission.

Part 1 - Duties.

Section 45-44-70 - Performance of Work or Services on Private Property; Written Policy; Contracts. - (a) The Macon County Commission, within Macon County, may go...

Part 2 - Meetings.

Section 45-44-71 - Setting Hours for Monthly Meetings. - The Macon County Commission may set the hours for its...

Part 3 - Membership.

Section 45-44-72 - Composition; Elections; Terms. - (a) The Macon County Commission shall be composed of four...

Section 45-44-72.01 - Chair. - (a) The Chair of the Macon County Commission shall be...

Section 45-44-72.02 - Chief Clerk. - The chief clerk of the county commission shall be appointed...

Section 45-44-72.03 - Employees. - Employees to be employed in the office of the county...

Section 45-44-72.04 - Powers and Duties of Commissioners. - Each member of the county commission may inspect the roads...

Article 8 - Courts.

Part 2 - Court Costs.

Section 45-44-81 - Law Library. - In any case, action, or proceeding hereafter filed, whether at...

Section 45-44-81.01 - Juvenile Court Services Fund and Judicial Administration Fund. - (a) In addition to all other costs and charges in...

Section 45-44-81.02 - Solicitor's Fee. - (a) In all juvenile, traffic, criminal, and quasi-criminal cases in...

Part 3 - District Attorney.

Section 45-44-82 - Expense Allowance for Assistant District Attorney. - The assistant district attorney serving Macon County shall receive an...

Part 4 - District Court.

Section 45-44-83 - Expense Allowance. - The Judge of the District Court of Macon County shall...

Part 5 - Probate Court.

Division 1 - Compensation.

Section 45-44-84 - Salary. - (a) If the incumbent Judge of Probate of Macon County...

Division 2 - Fees.

Section 45-44-84.20 - Recording Fee. - (a)(1) On and after October 1, 1981, a special recording...

Section 45-44-84.21 - Schedule of Fees. - (a) In Macon County the judge of probate, in lieu...

Division 3 - Recording System.

Section 45-44-84.40 - Applicability. - This subpart shall apply only in Macon County.

Section 45-44-84.41 - Purpose. - The Legislature declares that the purpose of this subpart is...

Section 45-44-84.42 - Definitions. - As used in this subpart, the following words shall have...

Section 45-44-84.43 - Installation and Maintenance. - The judge of probate is authorized to provide for the...

Section 45-44-84.44 - Official Record of Instruments. - Following the effective installation date, real property instruments, personal property...

Section 45-44-84.45 - Relation to Other Laws. - The laws of Alabama with respect to the recording of...

Section 45-44-84.46 - Payment of Costs. - The initial installation costs shall be paid entirely out of...

Section 45-44-84.47 - Special Recording Fee - Real Property, Personal Property, and Ucc Instruments. - Effective immediately after July 1, 1997, a special recording and...

Section 45-44-84.48 - Special Recording Fee - Probate Court Cases. - Effective July 1, 1997, a special recording fee of ten...

Section 45-44-84.49 - Special Transaction Fee. - Effective July 1, 1997, a special transaction fee of two...

Section 45-44-84.50 - Disposition of Funds. - Effective July 1, 1997, any and all revenues generated either...

Division 4 - Tax Assessment and Collection.

Section 45-44-84.60 - Transfer of Functions. - All duties, responsibilities, and liabilities regarding motor vehicle ad valorem...

Article 9 - Economic and Industrial Development and Tourism.

Section 45-44-90 - Economic Development Authority - Creation. - In Macon County, there is created the Macon County Economic...

Section 45-44-90.01 - Economic Development Authority - Board of Directors. - (a) The authority shall be governed by a board of...

Section 45-44-90.02 - Economic Development Authority - Expenses. - The members of the board when traveling only outside of...

Section 45-44-90.03 - Economic Development Authority - Executive Director; Employees; Funding. - (a) The authority may employ a qualified executive director who...

Article 10 - Education.

Part 1 - Board of Education.

Section 45-44-100 - Travel Allowance. - In Macon County, each member of the county board of...

Part 2 - Superintendent of Education.

Section 45-44-101 - Election; Qualifications; Vacancies; Compensation. - (a) That at the next general election and every four...

Article 11 - Elections.

Section 45-44-110 - Compensation. - (a) In Macon County, in addition to any and all...

Section 45-44-110.01 - Insurance. - The members of the Board of Registrars of Macon County...

Article 12 - Employees.

Section 45-44-120 - Participation in Employees' Retirement System and Health Insurance Plan. - The Board of Directors of the Star–Mindingall Water and Fire...

Article 13 - Engineer, City

Section 45-44-130 - Employment of County Engineer; Qualifications; Requirements. - The Macon County Commission, or any succeeding county governing body,...

Section 45-44-130.01 - Duties. - It shall be the duty of the county engineer to:...

Section 45-44-130.02 - Wage or Salary Scale. - It shall be the duty of the commission to fix,...

Section 45-44-130.03 - Compensation. - The commission shall fix the amount of the salary of...

Section 45-44-130.04 - Bond. - Before entering upon his or her duties, the county engineer...

Section 45-44-130.05 - Office Space and Equipment. - The commission shall furnish the county engineer with an office...

Section 45-44-130.06 - Accountability for Equipment; Inventory. - The county engineer shall be the custodian and accountable to...

Section 45-44-130.07 - Expenditure of Funds; Appropriation by Commission. - The authority of the county engineer shall be limited to...

Section 45-44-130.08 - Requisition for Materials, Supplies, etc.; Authority and Accountability of County Purchasing Agent. - The county engineer shall make written requisition to a county...

Section 45-44-130.09 - Inspection and Approval of Materials, Supplies, etc., Prior to Payment. - It shall be the further duty of the county engineer...

Section 45-44-130.10 - Employment of Road Supervisor in Emergency. - In the event of an emergency in which it would...

Article 14 - Fire Protection and Emergency Medical Services.

Part 1 - Fire Protection Program.

Section 45-44-140 - Participation Authorized. - The County Commission of Macon County is authorized, when the...

Section 45-44-140.01 - Finance Charge or Tax Assessed on Forest Lands. - (a) After the Macon County Commission has determined that such...

Section 45-44-140.02 - Hearing; Determination of Amounts. - The need for such financial charge or tax to provide...

Section 45-44-140.03 - Payment of Finance Charge or Tax; Reporting. - Any such financial charge or tax fixed as provided in...

Section 45-44-140.04 - Determination of Affected Areas and Owners; Notice and Hearing. - The County Commission of Macon County is authorized to appoint...

Section 45-44-140.05 - Collection and Disposition of Funds. - The tax herein imposed shall be due and payable quarterly...

Section 45-44-140.06 - Removal of Finance Charge or Tax. - The County Commission of Macon County is authorized to remove...

Part 2 - Service Charge.

Section 45-44-141 - Assessment and Collection. - (a) In Macon County, the Little Texas Volunteer Fire Department...

Article 15 - Gambling.

Part 1 - Macon County Racing Commission.

Section 45-44-150 - Creation; Composition; Public Records. - (a) The Macon County Racing Commission is hereby created and...

Section 45-44-150.01 - Qualifications of Members. - (a) Each racing commissioner shall take the same constitutional oath...

Section 45-44-150.02 - Compensation and Expenses of Commission Members. - Commencing on June 1, 1996, the basic compensation of each...

Section 45-44-150.03 - Treasurer. - The treasurer shall be appointed by the Macon County Racing...

Section 45-44-150.04 - Legal Counsel. - The racing commission shall have the authority to employ legal...

Section 45-44-150.05 - Duties of Commission. - It shall be the duty of the racing commission to...

Section 45-44-150.06 - Racing Days; License. - (a) The applicant granted a license to operate a race...

Section 45-44-150.07 - Race Track Employees; Age Limitations. - (a) No person under 19 years of age shall be...

Section 45-44-150.08 - Expiration of License; Applications; Requirements; Fees. - (a) The original license issued in accordance with the terms...

Section 45-44-150.09 - Production of Documents, etc.; Removal of Certain Licensee Employees; Recordkeeping; Inspections; Witnesses. - The racing commission is empowered to compel the production of...

Section 45-44-150.10 - Licensing Powers. - After granting of a license to operate a greyhound race...

Section 45-44-150.11 - Parimutuel Wagering; Requirements for Veterinarians, Security Force, and Insurance. - (a) The racing commission shall make rules governing, permitting, and...

Section 45-44-150.12 - Tax Due Parimutuel Pools; Distribution of Contributions. - Every licensee conducting a race meeting under this part shall...

Section 45-44-150.13 - Relation to Other Taxes. - The license fees, commissions, and excise taxes imposed herein shall...

Section 45-44-150.14 - Disposition of Funds. - (a) All fees, commissions, taxes, and other monies, including fines...

Section 45-44-150.15 - Violations of Part. - Any corporation, association, or person who directly, or indirectly holds...

Section 45-44-150.16 - Eligibility of Applicants and Licenses. - Any person who engages in the practice of professional gambling...

Section 45-44-150.17 - Manipulation of Race Outcomes. - Any person who shall influence or have any understanding or...

Section 45-44-150.18 - Transmission or Communication of Racing Information. - (a) It shall be unlawful for any person to transmit...

Section 45-44-150.19 - Charity Days. - (a) Upon request of recognized charities, the racing commission may...

Section 45-44-150.20 - Ethical Conduct. - The Alabama Ethics Law shall govern the conduct of the...

Section 45-44-150.21 - Oath of Appointees. - All appointees under this part shall take the same oath...

Part 2 - Televised Racing.

Section 45-44-151 - Televised Racing Events and Parimutuel Wagering Thereon. - The provisions of Part 1 to the contrary notwithstanding, any...

Section 45-44-151.01 - Combined Parimutuel Pools and Takeout for Televised Racing Events. - With respect to greyhound racing events that are conducted at...

Section 45-44-151.02 - State and Local Taxes. - (a) The total parimutuel pools or handle bet by bettors...

Section 45-44-151.03 - Provisions Respecting Takeout of Racing Events. - In order to provide a uniform takeout for parimutuel wagering...

Section 45-44-151.04 - Provisions Respecting Hours of Racetrack Operation. - Notwithstanding Part 1 and any rules and regulations of the...

Section 45-44-151.05 - Construction of Part. - This part shall be liberally construed to expand the opportunity...

Article 17 - Health and Environment.

Section 45-44-170 - Short Title. - This article shall be known and cited as the Macon...

Section 45-44-170.01 - Legislative Findings. - The regulation of the accumulation and storage of junk inoperable...

Section 45-44-170.02 - Public Nuisance - Premises. - (a) It is unlawful and constitutes a public nuisance for...

Section 45-44-170.03 - Public Nuisance - Motor Vehicles. - (a) Except as provided in subsection (b), it constitutes a...

Section 45-44-170.04 - Licensing and Operation of Junkyards. - (a) No person shall establish, operate, or maintain a junkyard...

Section 45-44-170.05 - Enforcement; Fines. - (a) The operation of an unlicensed junkyard that is required...

Article 19 - Legislature.

Section 45-44-190 - Application for Passage of Local Legislation; Identification. - No person or persons shall advertise notice of intention to...

Article 20 - Licenses and Licensing.

Section 45-44-200 - Business Licenses. - The Macon County Commission may set the fees for the...

Article 23 - Sheriff.

Part 1 - Employees.

Section 45-44-230 - Salaries. - (a)(1) In Macon County, the employees of the sheriff's department...

Part 2 - Jails.

Division 1 - Employees.

Section 45-44-231 - Additional Deputies Sheriff and Jail Personnel. - In Macon County, the sheriff may employ additional deputies sheriff...

Section 45-44-231.01 - County Jail Administrator. - The Sheriff of Macon County is authorized to employ a...

Division 2 - Store.

Section 45-44-231.20 - Jail Store. - (a) The Sheriff of Macon County or the authorized agents...

Division 3 - Work Release.

Section 45-44-231.40 - Applicability and Implementation. - (a) This subpart shall apply to Macon County. (b) Provided,...

Section 45-44-231.41 - Definitions. - Certain terms, as used in this subpart, shall have the...

Section 45-44-231.42 - Regulations and Policies. - The board shall adopt regulations and policies permitting the sheriff...

Section 45-44-231.43 - Inmate Wages. - The employer of an inmate involved in the work release...

Section 45-44-231.44 - Escape From Custody. - The willful failure of an inmate to remain within the...

Section 45-44-231.45 - Requests for Job Opportunities. - Employees of the board or persons designated by the board...

Section 45-44-231.46 - Employment Criteria. - The board or members of the board shall endeavor to...

Section 45-44-231.47 - Participation in Program. - The board, at its discretion, may also allow an inmate...

Section 45-44-231.48 - Furloughs or Leave Time. - The board may adopt rules and allow the sheriff to...

Section 45-44-231.49 - Status of Inmates. - No inmate granted privileges under this subpart shall be deemed...

Section 45-44-231.50 - Annual Report. - The sheriff or person designated by the board shall prepare...

Section 45-44-231.51 - Violations. - Anyone violating this subpart shall be guilty of a misdemeanor.

Part 3

Section 45-44-232 - Pistol Permit Fee. - (a) In Macon County, the fee for issuance of a...

Part 4 - Substations.

Section 45-44-233 - Law Enforcement Substation Program. - (a) The Sheriff of Macon County, Alabama, is hereby authorized...

Article 24 - Taxation

Part 1 - Operation of Office of Revenue Commissioner.

Division 1 - Motor Vehicles.

Section 45-44-240 - Application and Renewal by Mail; Staff. - (a) The revenue commissioner, at his or her discretion, may...

Division 2 - Revenue Commissioner.

Section 45-44-240.20 - Office Established. - Effective October 1, 1991, upon the approval of a majority...

Section 45-44-240.21 - Consolidation of Offices and Duties. - The offices of Tax Assessor and Tax Collector of Macon...

Section 45-44-240.22 - Deputies, Clerks, and Assistants. - Subject to the approval of the Macon County Commission, the...

Section 45-44-240.23 - Oath; Bond. - Before entering upon the duties of office, the county revenue...

Section 45-44-240.24 - Office Space and Equipment. - The Macon County Commission shall provide the necessary offices for...

Section 45-44-240.25 - Performance of Duties; Salary. - The county revenue commissioner shall collect and pay into the...

Section 45-44-240.26 - Vacation of Prior Offices. - Should either the offices of tax assessor or tax collector...

Section 45-44-240.27 - Purpose. - The purpose of this subpart is to promote the public...

Section 45-44-240.28 - Budgetary Operations and Functions. - (a) The Revenue Commissioner of Macon County may take the...

Section 45-44-240.29 - Transfer of Functions. - All duties, responsibilities, and liabilities regarding real property sales for...

Part 2 - Tax, Ad Valorem.

Section 45-44-241 - Ad Valorem Taxation for Educational Purposes. - (a)(1) Pursuant to subsection (f) of Amendment 373 to the...

Part 3 - Tax, Gasoline.

Section 45-44-242 - Applicability. - This part shall apply only to Macon County.

Section 45-44-242.01 - Definitions. - For the purposes of this part, the following terms shall...

Section 45-44-242.02 - Levy of Tax; Exemption. - (a) Notwithstanding any provision of law, there is levied in...

Section 45-44-242.03 - Statement of Sales and Withdrawals. - On or before the 20th day of each month after...

Section 45-44-242.04 - Recordkeeping. - Every distributor, retail dealer, or storer shall keep all books,...

Section 45-44-242.05 - Report of Business Address. - Within 30 days after any tax has been imposed pursuant...

Section 45-44-242.06 - Violations. - If any distributor, retail dealer, or storer of gasoline or...

Section 45-44-242.07 - Enforcement. - The county commission shall enforce this part and may examine...

Section 45-44-242.08 - Delinquency in Payment of Tax. - If any distributor, retail dealer, or storer in gasoline or...

Section 45-44-242.09 - Payment of Tax Deemed a Credit Against Amount Due. - The acceptance of any amount paid pursuant to this part...

Section 45-44-242.10 - Penalties. - Any distributor, storer, or dealer who violates this part or...

Section 45-44-242.11 - Quarterly Reports. - An agent of any railroad company, bus or truck operator,...

Section 45-44-242.12 - Disposition of Funds. - One-half of the proceeds of the tax imposed under authority...

Section 45-44-242.13 - Use of Funds. - Expenditures from the special fund provided for in Section 45-44-242.12...

Part 4 - Tax, Lodging.

Section 45-44-243 - Levy and Collection; Disposition of Funds. - (a) This section shall be applicable only to Macon County....

Part 5 - Tax, Occupational.

Division 1 - 1981 Tax.

Section 45-44-244 - Authorization to Levy Tax; Referendum. - (a) If first approved by a majority of the qualified...

Section 45-44-244.01 - Payment of Tax or Fee; Amount. - When a license tax or fee is imposed in accordance...

Section 45-44-244.02 - Definitions. - As used in this subpart, or in any ordinance or...

Section 45-44-244.03 - Deductions From Compensation; Quarterly Payments. - After the law day of any ordinance or resolution adopted...

Section 45-44-244.04 - Filing of Returns. - When a return in form and substance satisfactory to the...

Section 45-44-244.05 - Recordkeeping; Investigations. - It shall be the duty of the county director of...

Section 45-44-244.06 - Rulemaking Authority. - The court of county commissioners, board of revenue, or other...

Section 45-44-244.07 - Disposition of Funds. - All money derived from license taxes or fees levied pursuant...

Division 2 - 1997 Tax.

Section 45-44-244.30 - Definitions. - As used in this subpart, the following words shall have...

Section 45-44-244.31 - Authorization to Levy Tax; Payment; Amount. - In addition to any and all other taxes or fees...

Section 45-44-244.32 - Deductions From Compensation; Quarterly Payments. - Each employer shall deduct from each payment due each employee...

Section 45-44-244.33 - Filing of Returns. - When a monthly or quarterly return is not filed by...

Section 45-44-244.34 - Recordkeeping; Forms. - The revenue commissioner shall collect and receive all fees and...

Section 45-44-244.35 - Examinations and Investigations. - The revenue commissioner or his or her designee may examine...

Section 45-44-244.36 - Rulemaking Authority. - The revenue commissioner may prescribe, adopt, promulgate, and enforce reasonable...

Section 45-44-244.37 - Confidentiality of Information. - Any information received by the revenue commissioner or any other...

Section 45-44-244.38 - Penalties. - (a) All fees imposed by this subpart which are delinquent...

Section 45-44-244.39 - Extension for Filing Return. - The revenue commissioner, for good cause, may extend the time...

Section 45-44-244.40 - Disposition of Funds. - All revenues derived from fees under this subpart less a...

Part 6 - Tax, Severance.

Section 45-44-245 - Definitions; Levy of Tax; Permit; Fees. - (a) When used in this section, the following terms shall...

Part 7 - Tax, Tobacco.

Section 45-44-246 - Levy and Collection of Tax; Disposition of Funds. - (a)(1) Upon adoption of a resolution by the Macon County...

Section 45-44-246.01 - Additional Tax. - (a)(1) The Macon County Commission may impose on every person,...

Part 8 - Tax, Sales, and Use (Expires November 30, 2020).

Section 45-44-247 - Legislative Findings. - The Legislature finds that an immediate crisis exists in the...

Section 45-44-247.01 - Definitions. - As used in this part, the following words have the...

Section 45-44-247.02 - Levy of Tax. - (a) The Macon County Commission, upon a majority vote of...

Section 45-44-247.03 - Collection of Tax. - The tax levied by this part shall be collected at...

Section 45-44-247.04 - Addition of Tax to Sales Price. - Each person engaging or continuing in a business subject to...

Section 45-44-247.05 - Collection and Enforcement. - The tax levied by this part shall constitute a debt...

Section 45-44-247.06 - Application of State Statutes. - All existing provisions of the sales and use tax statutes,...

Section 45-44-247.07 - Disposition of Funds. - All taxes collected under this part shall be remitted to...

Section 45-44-247.08 - Expiration of Authority. - THIS SECTION WAS AMENDED BY ACT 2022-365 IN THE 2022...

Article 26 - Zoning and Planning.

Section 45-44-260 - Creation of Planning Commission. - There is hereby created a planning commission for Macon County,...

Section 45-44-260.01 - Composition of Planning Commission. - The planning commission shall be composed of seven members, each...

Section 45-44-260.02 - Jurisdiction of Planning Commission. - The jurisdiction of the commission shall extend to all areas...

Section 45-44-260.03 - Organization; Recordkeeping. - The commission shall elect its chair and create and fill...

Section 45-44-260.04 - Staff and Finances. - The county commission may appoint, promote, demote, and remove employees...

Section 45-44-260.05 - Powers and Duties of Planning Commission. - It shall be the function and duty of the planning...

Section 45-44-260.06 - Master Plan and Zoning Regulations. - (a) In the preparation of the master plan and zoning...

Section 45-44-260.07 - Election for Coverage. - Except where jurisdiction has been obtained by the planning commission...

Section 45-44-260.08 - Subdivision Regulations. - The planning commission with the approval of the county commission...

Section 45-44-260.09 - Zoning; Grant of Power. - For the purpose of promoting the health, safety, morals, convenience,...

Section 45-44-260.10 - Proposed Change in Zoning Regulations. - Once zoning regulations have become applicable to a beat as...

Section 45-44-260.11 - Zoning Regulations Not to Be Retroactive. - No zoning regulation adopted by the planning commission and county...

Section 45-44-260.12 - Remedies. - In case any building or structure is erected, constructed, reconstructed,...

Section 45-44-260.13 - Exceptions to Zoning Regulations. - The planning commission, in appropriate cases and subject to appropriate...

Section 45-44-260.14 - Appeals. - Any party aggrieved by any final judgment or decision of...

<< Previous

Next >>

Code of Alabama Title 45 - Local Laws. Chapter 44 - Macon County.

Code of Alabama
Title 45 - Local Laws.
Chapter 44 - Macon County.