Title 45

(a) Commencing with the fiscal year beginning October 1, 2010, the Lowndes County Commission may appropriate annually, out of the monies in the county treasury not otherwise appropriated, an amount not exceeding ten thousand dollars ($10,000) into a fund to be known as the contin…

(a) In Lowndes County, there is hereby created a three member Lowndes County Districting Commission, hereinafter referred to as districting commission, to establish districts for the election of members of the Lowndes County Commission and the Lowndes County Board of Education. O…

In each civil and criminal case hereafter filed in any municipal, circuit, or district court in Lowndes County, there shall be taxed as costs the sum of two dollars ($2). The costs taxed under this section shall be collected as other costs in such cases are collected, and when co…

(a) In Lowndes County, the judge of probate shall receive a salary increase of five thousand dollars ($5,000) per annum to commence on October 1, 1990. The salary increase shall be paid in the same manner and from the same funds as his or her current salary. (b) If there should b…

(a) The county governing body of Lowndes County is hereby authorized to employ one person as a chief clerk, who shall be appointed by the judge of probate, to perform clerical services for the judge of probate in his or her office. The county governing body is authorized and dire…

(a) This section shall apply only in Lowndes County. (b) A special recording fee of six dollars ($6) shall be collected by the Judge of Probate of Lowndes County, with respect to each real property instrument and each personal property instrument that may be filed for record in t…

Effective beginning the next term of office, the members of the Lowndes County Board of Education may receive reasonable compensation for their services not to exceed one thousand dollars ($1,000) per month, as set by a majority vote of the members of the board. (Act 2017-68, § 1…

(a) In Lowndes County, upon resolution passed by a majority of the members of the county board of education, in lieu of any other compensation, salary, or expense allowance provided by law, each member of the county board of education shall be entitled to receive compensation in …

In Lowndes County, the county board of education is hereby authorized to appoint a superintendent of education at the expiration of the term of the present superintendent or if a vacancy occurs in the office. The superintendent shall be appointed to serve at the pleasure of the c…

Each member of the Lowndes County Board of Registrars shall be entitled to receive an additional expense allowance in the amount of five dollars ($5) per day to be paid out of the county general fund. This expense allowance shall be in addition to any and all other expense allowa…

In Lowndes County, the individual designated as absentee registrar shall be entitled to receive an additional expense allowance in the amount of twenty-five dollars ($25) per day for each day’s attendance of business of the board to be paid out of the county general fund. This ex…

(a) The County Commission of Lowndes County is authorized, when the need exists, to provide protection against forest fires in Lowndes County by participating in the Alabama Forestry Commission’s fire protection program in the manner hereinafter specified. (b)(1) After the Lownde…

(a) Any law to the contrary notwithstanding, in addition to any and all other provisions of law or parts of law, relating to solid waste disposal programs, this article shall also be applicable in Lowndes County, in order to preserve the health, safety, and welfare of its people.…

In Lowndes County, the county commission, or any municipal governing body therein, providing services to the public under this article shall have the power and authority by resolution or ordinance to adopt rules and regulations providing for mandatory public participation in and …

The county commission shall not provide solid waste collection and disposal services within the corporate limits of a municipality without the express consent of the municipal governing body of such municipality nor shall any municipality provide solid waste collection and dispos…

As used in this article, the following words shall have the following meanings respectively ascribed to them unless the context clearly indicates otherwise: (1) BURNING. No garbage or rubbish containing garbage or other putrescible materials or hazardous wastes shall be burned ex…

(a) The Lowndes County Commission shall by resolution provide for the orderly collection of fees charged under this article. The county commission may establish a periodic payment system and is authorized to purchase necessary supplies and materials and employ personnel necessary…

With regard to the collection of solid wastes, the health department shall exercise such supervision over equipment, methodology, and personnel in the management of solid wastes as may be necessary to enforce sanitary requirements, and the state and county boards of health may ad…

(a)(1) The Lowndes County Commission may compel the connection of existing positive outlets, privies, water closets, and septic tanks situated in the unincorporated areas of Lowndes County to any available public sewerage system, whether publicly or privately owned, within 90 day…

In Lowndes County, notwithstanding all laws, rules, and regulations to the contrary, upon request by a property owner, the county health department’s public health environmental soil specialist, or its duly appointed agent, shall perform a site evaluation test prior to the instal…

(a) The Sheriff of Lowndes County shall receive an additional expense allowance in the amount of ten thousand dollars ($10,000) per annum, payable in equal monthly installments from the general fund of the county as other county employees are paid. This expense allowance shall be…

In Lowndes County, any cost-of-living increases, merit raises, one-time pay increases, or any other increases in compensation granted or paid to the sheriff prior to February 28, 2018, are ratified and confirmed without regard as to whether the compensation was correctly calculat…

(a) This section shall only apply to Lowndes County. (b) The Lowndes County Sheriff Service of Process Serving Fund is created and hereinafter referred to in this section as the fund. (c) The Sheriff of Lowndes County, except for warrants for arrest, may contract with or enter in…

(a) The Sheriff of Lowndes County may operate a jail store or commissary for all inmates within the confines of Lowndes County custody. The jail store or commissary shall be operated to serve the needs of the county jail population. (b) Any and all monies collected under subsecti…

(a)(1) In Lowndes County the fee for issuance of a permit to carry a pistol in a vehicle or concealed on or about the person as provided in Section 13A-11-75, shall be fifteen dollars ($15), which shall be collected by the sheriff. (2) Any and all monies collected under subdivisi…

The Tax Assessor of Lowndes County may appoint two full-time clerks and the tax collector of such county may appoint one full-time clerk, such clerks to serve under the direction and at the pleasure of the tax assessor and tax collector, respectively. The Lowndes County Commissio…

A license division is created within the office of Tax Assessor of Lowndes County. The license division shall issue all motor vehicle licenses and titles issued in Lowndes County. The County Commission of Lowndes County shall furnish suitable quarters and provide the necessary fo…

The tax assessor shall perform all duties relating to the issuing of motor vehicle licenses and titles in the county which have previously been performed by the judge of probate or the tax assessor. The Judge of Probate and Tax Collector of Lowndes County are relieved of all duti…

The tax assessor shall keep a current accurate record of all motor vehicle licenses and titles received from the Comptroller, the disposition made of them, all monies received, and the motor vehicle licenses issued by him or her. The tax assessor shall report to the Comptroller a…

Except as provided, the tax assessor may charge and collect the same fees that are provided by law for the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed by general law. The tax assessor shall charge and collect a …

To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due, the tax assessor shall not issue any license to operate a motor vehicle on the public highways of this state, nor shall any transfer of a…

Before any motor vehicle is assessed, the tax assessor shall be furnished the current tag number on the motor vehicle unless the motor vehicle is new, in which case, the tax assessor shall be furnished a bona fide bill of sale from the dealer showing the date the vehicle was boug…

The tax assessor shall mail an application for renewal of a motor vehicle license to any person, firm, or corporation to which a motor vehicle license has been previously issued. A renewal form shall be returned prior to the expiration date of the previously issued motor vehicle …

When a personal check given for a motor vehicle license is found to be noncollectible for any reason, the tax assessor shall notify the revenue officer who shall make a reasonable attempt to retrieve the motor vehicle license in question. In the event the motor vehicle license ca…

The Tax Assessor of Lowndes County shall be entitled to receive an additional expense allowance in the amount of four thousand five hundred dollars ($4,500) per annum to be paid out of the county general fund. The expense allowance shall be in addition to any and all other compen…

(a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Lowndes County Commission, in addition to any other tax, may levy an ad valorem tax in the amount of three mills on each dollar of taxable property in the county. The tax herein authorized…

(a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax on all persons, firms, and corporations, selling, distributing, or delivering to retailers in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or similar…

(a) This section shall apply to Lowndes County only. (b) Paragraph r. of subdivision (2) of subsection (c) of Section 28-3-190 to the contrary notwithstanding, in Lowndes County the entire proceeds of the tax collected and paid to the county pursuant to that paragraph shall be pa…

The County Commission of Lowndes County is hereby granted the power and authority by ordinance, to levy a separate, or increase an existing, county business or county privilege license; provided however that nothing in this section shall be construed to conflict with or repeal Se…

For the purposes of this part, the following terms shall have the respective meaning ascribed by this section: (1) COUNTY. Lowndes County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not app…

The Lowndes County Commission is hereby authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within Lowndes County at the rate of t…

On or before the 20th day of each month after July 24, 1987, every person upon whom the excise tax is levied shall render to the County Commission of Lowndes County on forms prescribed by such county commission a true and correct statement of all sales and withdrawals of gasoline…

All distributors, storers, and retail dealers shall keep for not less than two years within the State of Alabama at some certain place or office such books, documents, or papers as will clearly show the amount of sale of withdrawals of gasoline and motor fuel made in Lowndes Coun…

Within 30 days after the effective date of the levy of the tax levied under this part, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Lowndes County shall make a report on blanks furnished under Section 45-43-244.01 to t…

If any distributor, storer, or retail dealer of gasoline or motor fuel in Lowndes County shall fail to make the reports or any of them as required in this part or shall fail to comply with any regulation adopted for the collection of the tax by the Lowndes County Commission, with…

It shall be the duty of the County Commission of Lowndes County to enforce this part upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer …