Title 45

(a) This section shall only apply in Jefferson County. (b)(1) No adult or unrelated juvenile criminal sex offender may establish a residence or other living accommodation in a residence where another criminal sex offender whose name appears on the Jefferson County Sheriff’s offic…

(a) The office of Assistant Sheriff, Bessemer Division of Jefferson County, Alabama, is hereby continued. The duties, responsibilities, qualifications, and term of the Assistant Sheriff, Bessemer Division, shall remain the same as now provided by law. (b) Whoever is serving in th…

(a) Upon the occurrence of a vacancy in the office of Chief Deputy Sheriff of Jefferson County, such office shall cease to be in the classified service of the county pursuant to the county civil service or merit system law. Thereafter the Chief Deputy Sheriff of Jefferson County …

(a)(1) The Sheriff of Jefferson County may employ a confidential secretary in lieu of an executive secretary. The confidential secretary of the sheriff shall be paid the same compensation as the confidential secretary of the Jefferson County Commission. The confidential secretary…

(a) The executive assistant to the Sheriff of Jefferson County shall receive all of the following: (1) A salary in the same amount as a person classified as captain employed by the Jefferson County Sheriff’s Department. (2) The educational incentives paid to a sworn deputy with a…

For the purposes of this subpart, the following terms have the following meanings: (1) EMERGENCY WRIT CONDITION. Any time, as determined by the sheriff, when more writs have been issued in the county than the sheriff can execute in a reasonable time after issuance. (2) SPECIAL RE…

(a) During an emergency writ condition, the Sheriff of Jefferson County may appoint special reserve deputies to assist in the execution of writs or similar actions involving the seizure or securing of real property. (b) Upon execution of a writ, a special reserve deputy shall mak…

(a) Notwithstanding any other provision of law, if an emergency writ condition exists, a petitioner may request that a writ of seizure be executed by a special reserve deputy. Once the special reserve deputy executes the writ of seizure and returns the writ of seizure to the appr…

(a) Prior to appointing an individual to serve as a special reserve deputy, the sheriff shall confirm that the individual meets all of the following qualifications: (1) Is currently certified by the Alabama Peace Officers’ Standards and Training Commission. (2) Is not employed by…

(a) This section shall be known as the Pistol Permit Reduction Act of 1999 for Jefferson County. (b) In Jefferson County, the total fee for issuance of a permit to carry a pistol as provided by Section 13A-11-75 shall be seven dollars fifty cents ($7.50) per year. The fee shall b…

(a) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, constable, or other appropriate court official in the civil division of the district and circuit courts of Jefferson County shall increase the fee by ten dollars ($10) for each subpo…

(a) The Sheriff of Jefferson County is authorized to operate a jail store for inmates within the confines of the Jefferson County Detention Facility and Annexes. The jail store shall be operated to serve the needs of the county jail population. (b) All monies collected under subs…

The Jefferson County Commission is hereby required to provide adequate and sufficient office space in the proposed new Jefferson County Sheriff’s Headquarters building located at Eighth Avenue and 22nd Street, North, in the City of Birmingham, Alabama, for accommodation of the sh…

(a)(1) Commencing immediately following November 29, 1999, the Tax Assessor of Jefferson County shall be entitled to an additional expense allowance in the amount of twelve thousand dollars ($12,000) per annum, which shall be in addition to all other expense allowances, compensat…

(a)(1) The Tax Collector of Jefferson County shall be entitled to an additional expense allowance in the amount of twelve thousand dollars ($12,000) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. This expense allowa…

(a) This section shall apply only to Jefferson County. (b) As used in this section, the term county official shall mean each Jefferson County Commissioner, the Jefferson County Tax Assessor, the Jefferson County Tax Collector, the Jefferson County Assistant Tax Collector, Besseme…

(a) In Jefferson County, the appointed chief deputy tax assessor and the appointed chief deputy tax collector, in Birmingham, and the appointed chief deputy tax assessor and appointed chief deputy tax collector, Bessemer Division, shall receive the same benefits as other county e…

(a)(1) Those deputy or assistant county officials serving in the branch offices in the City of Bessemer in Jefferson County maintained as required by Act No. 490, H. 1566, Regular Session, (General Acts of Alabama 1915, p. 549), hereinafter listed, in lieu of being appointed by t…

(a) The elected Jefferson County Tax Assessor and the elected Jefferson County Assistant Tax Assessor, Bessemer Division, are empowered to each appoint one person to serve as chief deputy. The appointees shall be residents of their respective divisions of the county at the time o…

(a) The elected Jefferson County Tax Collector is empowered to appoint one person to serve as chief deputy. The appointee shall serve at the pleasure of the elected Jefferson County Tax Collector. The appointee shall be a resident of the county at the time of his or her appointme…

(a) The elected Jefferson County Assistant Tax Collector, Bessemer Division, is empowered to appoint one person to serve as chief deputy. The appointee shall be a resident of the county at the time of his or her appointment and so long as he or she holds the position of chief dep…

(a) The Jefferson County Tax Assessor shall determine the qualifications of the person appointed as chief deputy. The appointee shall have a minimum of three years’ accounting, business, or real estate experience, and knowledge of generally accepted accounting principles and proc…

In Jefferson County, the two associate board members of the Jefferson County Board of Equalization and Adjustments, are hereby entitled to receive an additional annual expense allowance of twelve thousand dollars ($12,000) each. The expense allowance shall be in addition to any a…

(a) For the purpose of convenience and brevity this act shall be known and referred to as the Expeditious and Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section is alternative to and cumulative to Section 40-3-25; but when a taxpayer e…

Any owner of any property or any person having an interest therein shall have the right to protest any valuation placed on the property by the board of equalization. Protests shall be in such form and shall be heard in such manner as now provided for by law except that the board …

(a) The Legislature finds and confirms that pursuant to paragraph (f) of Amendment 373 to the Constitution of Alabama of 1901, the County Board of Education of Jefferson County, the board, and the Jefferson County Commission of Jefferson County, the county commission, after separ…

In Jefferson County whenever any ad valorem tax is due on a tract of land identified by a single parcel identification number assigned by the tax assessor, or like officer, and the tax due is one dollar ($1) or less, the tax assessor, or like officer, does not have to levy taxes …

In Jefferson County whenever an error is found in the calculation of the amount of ad valorem taxes due or any mechanical error is found in the tax return, listing and valuing of property by the tax assessor upon assessments legally made, the tax assessor is hereby authorized to …

(a) The Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant Tax Collector for the Bessemer Division of Jefferson County, or other public official performing the functions of assessing and collecting taxes in Jefferson County, upon reque…

For purposes hereof: (1) 2021 SCHOOL TAX YEAR means the school tax year ending on September 30, 2021. (2) ALABAMA CONSTITUTION means the Constitution of Alabama of 2022. (3) FAVORABLE MAJORITY VOTE means the approval of the adjustment of the existing rate of the subject school di…

The Legislature, for purposes of Section 217(f) of the Alabama Constitution and upon adoption of the proposal of the taxing authority, in order to provide for the preservation, renewal and continuation of the total rate of existing ad valorem school district taxation in Sub-Distr…

The Legislature adopts, ratifies, and confirms all proceedings and all acts thereof heretofore had, taken, or enacted with respect to the increase of the rate of the subject school district tax to 5.1 mills. (Act 2021-394, §3.)

This subpart shall apply in all counties in this state of 600,000 population or more according to the last or any succeeding federal census. This subpart shall not repeal or affect any license or tax levied or imposed by or under Chapter 1, Title 29 of the 1958 Recompiled Code of…

When used in this subpart, the terms (1) hotel, (2) restaurant, (3) club, (4) corporation, (5) state liquor store, (6) liquor, (7) malt or brewed beverages, (8) wine, (9) municipality, (10) package, (11) person, (12) sale or sell, and (13) board shall have the same meaning ascrib…

(a) As used in this section, the following terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like body of the county. (3) DIRECTOR OF CO…

The board of revenue, county commission, or like governing body of such counties shall have power to adopt reasonable rules and regulations not inconsistent with this subpart to provide for the enforcement, collection, and distribution of the tax, and to provide for the possessio…

(a) Any person before engaging in selling any alcoholic, spirituous, vinous, or fermented liquors in any county subject to this subpart shall file with the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like du…

It shall be unlawful for any person having no place of business within any county subject to this subpart to make any sale, distribution, or delivery of any alcoholic, spirituous, vinous, or fermented liquors within such county without first having obtained a permit to do so from…

(a) It shall be the duty of any person subject to the license tax imposed by this subpart to keep full and complete records of all purchases and of all other matters from which the correct amount of license tax to which such person is subject may be ascertained; and in the event …

Among others the following acts and omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for sale, or deliver within any county subject to this subpart any alcoholic, spirituous, vinous, or fermented liquor on which the license tax herein levied has…

Whenever any taxpayer who has duly appeared and protested a final assessment made by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties is dissatisfied with the assessment finally m…

All taxes required to be paid by this subpart to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall be received by him or her and shall be distributed by him or her as follows…

Any licensee who purchases covered beverages as agent or representative for a private group or party to be used exclusively by such private group or party on a specified date or occasion shall be exempt from the tax imposed by this subpart upon filing with the judge of probate, l…

(a) There is hereby established for and in the counties subject to this subpart a county indigent care fund herein called the Indigent Care Fund. The Indigent Care Fund shall be used by such counties for any or all of the following purposes: To acquire by construction, eminent do…

It shall be the duty of the license inspector, judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties subject to this subpart to enforce this subpart, including the inspection of the premis…

Any person violating this subpart or rules or regulations of the board of revenue, county commission, or like governing body of such counties, adopted hereunder shall on the first conviction be fined not less than one hundred dollars ($100); and on the second conviction shall be …