Title 45

When any special election is to be held in any district under this part, the commission shall provide the necessary number of ballots, poll lists, tally sheets, ballot boxes, booths, instructions for holding such special election, and all other necessary and proper stationery for…

When the county commission calls for a special election as set forth in Section 45-41-141.12, the commission shall also record in the minutes of the meeting for the special call the wording for the ballot. The wording shall not propose a rate or incrementing of rates which would …

The commission, within four days after any special election authorized to be held under and pursuant to this part, shall canvass the returns so made with respect to such special election and make a written report declaring the result of such special election, showing the number o…

(a) If a majority of the qualified electors voting in a special election held under this part shall approve the authorization of (1) The levy of a financial charge within the district in which such special election was held, (2) An increase in the maximum rate at which such finan…

Where no provisions are otherwise made in this part, the general election laws of the state then in existence with regard to all notices, qualifications of voters, official acts, and things to be done in connection with calling and holding elections, making returns, canvassing an…

(a) There is hereby established in the Lee County General Fund a special reserve fund of five thousand dollars ($5,000) per year for the payment of bad or uncollectable checks as herein provided. (b) All officers of Lee County who are required by law to receive revenue through th…

(a) The Lee County Commission shall reimburse the offices of judge of probate, revenue commissioner, license commissioner, and sheriff from the general fund in the amount of any monetary loss arising or caused without the personal knowledge of the officer, including loss arising …

The regulation of the accumulation and storage of junk and other litter, including, but not limited to, discarded tires, within the unincorporated territory of Lee County is hereby declared to be in the public interest and necessary to promote the public safety, health, welfare, …

It is unlawful and constitutes a public nuisance for the owner or the person designated by the owner in charge or in control of a building, lot, junkyard, or other premises, within the unincorporated territory of Lee County to fail to keep the building, lot, junkyard, or premises…

It shall be unlawful for any person to park, leave, or store upon any place or premises within the unincorporated territory of Lee County more than two motor vehicles which are not currently operable and validly registered and tagged as required by state law. Each day that such v…

(a) No person shall establish, operate, or maintain a junkyard or similar establishment listed in Section 45-41-170, but not limited to those items, any portion of which is within 1,000 feet of the nearest edge of the right-of-way of any highway, road, street, or alley without ob…

(a) This section shall be enforced by the Lee County Commission or its designee. (b) The Lee County Commission may commence a civil action in the name of the Lee County Commission in the Circuit Court of Lee County, Alabama, to abate or enjoin any action or condition which consti…

(a) Pursuant to Section 22-27-3, the Lee County Commission may grant an additional exemption to the mandatory solid waste collection program fees to any household whose total income does not exceed 75 percent of the federal poverty level. (b) The Lee County Commission, by resolut…

(a) The Board of Health of Lee County may annually fix a schedule of fees which shall cover the actual cost or a portion thereof involved in the performance of services rendered, pursuant to the duties, functions, and programs required by law or by regulation or of the county or …

(a) Political signs, markers, and advertising on the rights-of-way of county controlled highways are prohibited in Lee County except those official signs or markers placed thereon by Lee County or under the authority of that governmental entity. No political sign, marker, or post…

(a) It shall be unlawful for any person to engage in solicitation, including requests for charitable contributions, along the right-of-way or at the intersection of a four-way stop on any public road, street, or highway in Lee County. (b) A person who violates this section shall …

(a) In Lee County, there is hereby created and established the office of county license inspector. The county commission shall appoint the license inspector who shall serve at the pleasure of the appointing authority and under the supervision of the appointing officials. (b) The …

(a) In Lee County, except in the jurisdiction of the City of Auburn, any motor vehicle left unattended on any private property without the express or implied permission of the owner or lessee of the property or his or her agent shall be considered an abandoned vehicle and may be …

It is unlawful to operate a vessel at greater than no-wake speed within 100 feet of a dock or pier on the waters of Lake Harding in Lee County. No-wake speed is idle speed or slow speed creating no appreciable wake. (Act 2013-237, p. 571, §1.)

(a) The annual salary of the Sheriff of Lee County shall be one hundred twenty-five thousand dollars ($125,000) which shall be paid in the same manner and at the same time as other county employees. (b) The salary provided in this section shall be in lieu of any other salary prov…

(a) On or after May 18, 2020, a person qualifying for election as Sheriff of Lee County or any person appointed to serve as sheriff shall meet all of the following minimum qualifications, in addition to any other qualifications required by law: (1) The person is a citizen of the …

(a) This section shall apply only to Lee County. (b) Any person employed as a commissioned deputy of the Sheriff’s Office of Lee County for a period of 10 years or more who upon retirement leaves the office in good standing shall receive from the office, without cost to him or he…

(a)(1) The Sheriff of Lee County shall keep and maintain a permanent record of all abandoned and stolen personal property recovered by the property, the date of recovery of the property, the serial or other identifying number of the property, and the place of recovery of the prop…

(a) The Sheriff of Lee County may charge and collect reasonable fees for administrative services including, but not limited to, fees for fingerprinting, fees for criminal history investigations and reports thereon when otherwise authorized by law, and fees for copies of various r…

(a) The Sheriff of Lee County or the authorized agents of the sheriff may operate an inmate commissary for prisoners within the confines of the county jail. The inmate commissary shall be operated to serve the needs of the jail population. (b)(1) The sheriff shall establish and m…

(a) This section shall apply only to Lee County. (b) On or after May 3, 2004, any municipality within Lee County may contract for police services within the corporate limits of the municipality with the sheriff of the county. (c) A municipality entering into a contract with the s…

(a)(1) In Lee County, except as provided in subsection (b), the fee for the issuance of a permit to carry a pistol in a motor vehicle or concealed on or about the person as provided in Section 13A-11-75 shall be twenty dollars ($20), which shall be collected by the sheriff. (2) O…

In Lee County, the police jurisdiction of any municipality whose corporate limits are located partially in Lee County with exception of Notasulga, Alabama, shall not extend beyond the corporate limits of the municipality. This section shall affect the authority of a municipality …

Effective October 1, 2003, or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a county revenue commissioner in Lee County. A commissioner shall be elected at the general election in 2002, and at the general election every six yea…

The county revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector of the county relative to the assessment of property for taxation, the collection of taxes, the keeping of records, and…

Subject to the approval of the county commission, the county revenue commissioner shall appoint and fix the duties of a sufficient number of deputies, clerks, and assistants to perform properly the duties of his or her office. The acts of deputies shall have the same force and le…

Before entering the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in a sum as may be fixed by Section 40-5-3 for tax collectors. The bond shall be con…

The county commission shall provide the necessary offices for the county revenue commissioner, and his or her deputies, clerks, and assistants, and shall provide all stationery, equipment, and office supplies needed for the efficient performance of the duties of the office and no…

The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor or tax collector of the county is authorized and directed to charge or collect for the performance of any duty…

(a) The offices of tax assessor and tax collector are abolished effective the first day of October 2003, or upon the occurrence of a vacancy in the office of tax assessor or tax collector. In the event that the office of tax assessor or tax collector becomes vacant before October…

(a) Upon the commencement of the office of county revenue commissioner, there shall be a one-stop motor vehicle registration, assessment, and licensing system under the jurisdiction, direction, and supervision of the county revenue commissioner. (b) The duties and responsibilitie…

(a) The Lee County Revenue Commissioner may establish procedures for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Title 40. A complete business personal property tax return filed electronically shall be in the format…

(a) The procedure for the redemption of land for taxes pursuant to Sections 40-10-121, 40-10-122, 40-10-125 through 40-10-130, and 40-10-133 in Lee County shall be the same, except that all such duties as are required of and are performed by the Judge of Probate of Lee County sha…

(a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the county commission of Lee County after a public hearing, the county commission is hereby authorized to levy, in addition to any and all other taxes he…

(a) As used in this section, the following words and phrases shall have the following meanings: (1) AMENDMENT 309. That amendment to the Constitution that was proposed by Act 683, H. 512, 1969 Regular Session. (2) AMENDMENT 373. That amendment to the Constitution that was propose…

In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Lee County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transie…

There are exempted from the tax levied by this article and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; char…

(a) The taxes levied by this article, except as otherwise provided herein, shall be due and payable to the State Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month after the effe…

All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise; the promulgation o…

None of the provisions of this article shall be applied in such manner as to violate the Commerce Clause of the United States Constitution. Should any provision of this article be held invalid, the invalidity thereof shall not affect the remaining provisions of this article. (Act…

The State Department of Revenue shall charge Lee County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be dedu…