Title 45

The provisions of this article are cumulative and shall not be deemed to repeal existing laws, except to the extent such laws are clearly inconsistent with this article. (Act 86-547, p. 1106, § 20.)

(a) The Board of Education of Marengo County shall consist of five members. (b) The five members of the Board of Education of Marengo County shall each represent a separate district as these districts were constituted on January 1, 1996. (c) At the annual meeting, the Board of Ed…

In Marengo County, election officials who work at polling places are hereby entitled to an additional per diem allowance in such an amount as will, together with any amount paid by the state make the total paid to such officials thirty dollars ($30) for each day they work at the …

(a) The chair and each member of the county board of equalization shall be entitled to fifty dollars ($50) per diem as expense allowance for each day’s attendance on meetings of the board and performing the duties of their office as provided by law. Forty dollars ($40) of such ex…

All payments made to persons employed by Marengo County in the same manner as provided to state employees pursuant to Act 93-612, 1993 Regular Session (Acts 1993, p. 1002), are hereby ratified, validated, and confirmed. (Act 96-18, 1st Sp. Sess., p. 20, § 1.)

(a) The Marengo County Board of Health shall designate the services rendered by the county health department for which fees may be charged and shall set the fee to be charged for each service. The health department is hereby authorized to charge and collect such fees. All fees co…

(a) In Marengo County, in addition to all other charges, costs, taxes, or fees levied by law on the issuance of all motor vehicle license tags for passenger automobiles and trucks of any nature, the Marengo County Commission is hereby authorized to levy a user fee of five dollars…

(a)(1) For purposes of this section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, excluding any trailer qualifying as a utility trailer. (2) The Marengo County Commission may levy an additional annual issuance fee, not to exceed five dollars ($5),…

(a)(1) For purposes of this section, the term “motor vehicle” means a motor vehicle as defined in Section 40-12-240, excluding any trailer qualifying as a utility trailer. (2) The Marengo County Commission may levy an additional annual issuance fee, not to exceed five dollars ($5…

REPEALED BY ACT 2023-549, EFFECTIVE SEPTEMBER 1, 2023. (a) The composition of the Sheriff’s Department of Marengo County shall include no less than five deputies and one chief deputy; and any increase in deputy personnel shall be approved by the Marengo County Commission. (b)(1) …

(a) Commencing on October 1, 1999, the Sheriff of Marengo County shall be entitled to an additional expense allowance in the amount of five thousand dollars ($5,000) per annum for the first year following September 1, 1999, an additional expense allowance of five thousand dollars…

(a) In Marengo 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 twenty dollars ($20). (b) Any and all monies collected under subsection (a) shall be deposited by the Sheriff of Ma…

(a) In addition to any other fees imposed by law, an additional fee of ten dollars ($10) shall be assessed for delivery by the sheriff of any summons or other pleadings filed in all civil and criminal cases in the circuit court or district court of the county. (b) The fee imposed…

(a) The Sheriff of Marengo County, except for warrants for arrest, may contract with or enter into agreement with a private, public, or governmental entity for the purpose of service of process. (b)(1) In addition to all existing charges, fees, judgments, and costs of court, the …

(a) The Sheriff of Marengo County, or the authorized agent of the sheriff, may operate a jail store for prisoners within the confines of the county jail. The jail store shall be operated to serve the needs of the jail population. (b)(1) The sheriff shall establish and maintain th…

Any individual employed by the Marengo County Sheriff’s Office as a law enforcement officer for a period of 10 years or more who retires from the department in good standing may receive from the sheriff, at his or her discretion, without cost, a retired badge and a pistol provide…

Any sheriff of Marengo County (1) who has served for 13 years as sheriff, and who becomes permanently and totally disabled, proof of such disability being made by certificate of three reputable physicians, or (2) who has served a minimum of 16 years as sheriff and who has reached…

Each such supernumerary sheriff shall serve for life and receive from the county governing body in equal monthly installments, on the first of each month, an annual salary of 50 percent of the salary of the current Sheriff of Marengo County, which shall be adjustable in like mann…

The governing body of Marengo County shall immediately upon July 30, 1979, begin deducting from the salary of the sheriff an amount equal to six percent of the annual salary paid to the sheriff. Such sum shall be deducted monthly and distributed at the end of the fiscal year to t…

If such sheriff is eligible for retirement under any county or state retirement act, such sheriff may elect to continue thereunder or may withdraw from such act and immediately become eligible under this subpart. No person may participate in both this subpart and any other retire…

In Marengo County, Alabama, the procedure for redeeming lands sold for taxes in the county shall be the same as provided in Article 5, commencing with Section 40-10-120, Chapter 10, Title 40, as amended, except that all such duties as are required of and performed by the judge of…

At the expiration of the terms of office, or if a vacancy occurs in either the office of tax assessor or the office of tax collector of Marengo County before such date, then immediately upon the occurrence of such vacancy there shall be the office of county revenue commissioner i…

The county revenue commissioner shall do and 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 ad valorem taxation, the collection of such taxes, the …

Subject to the approval of the Marengo County Commission, the county revenue commissioner shall appoint and fix the duties and compensation of a sufficient number of deputies, clerks, and assistants to perform properly the duties of his or her office. The acts of deputies shall h…

Before entering upon the duties of the 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 such sum as may be fixed by the Marengo County Commission, giving as security thereo…

The Marengo County Commission shall provide the necessary offices for the county revenue commissioner in the courthouse, and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, needed for the efficient performance of the duties of the off…

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 and the tax collector are now or hereafter by law authorized or directed to charge or collect for the performa…

The offices of tax assessor and tax collector of Marengo County are hereby abolished effective on the first day of the term to which the county revenue commissioner is elected, or on such earlier date as is prescribed in Section 45-46-241 if a vacancy occurs in either the office …

It is the purpose of this part to conserve revenue and promote the public convenience in Marengo County by consolidating the offices of tax assessor and tax collector of such county into one county office. (Act 83-713, p. 1157, § 8.)

As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 95-781, p. 1856, § 2.)

(a) The County Commission of Marengo County, in its discretion, may levy, in addition to all other taxes including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foreg…

The tax levied by the county commission pursuant to this subpart shall be collected by the State Department of Revenue or otherwise as provided by resolution of the county commission at the same time and in the same manner as state sales and use taxes are collected. On or prior t…

Each person engaging or continuing in a business subject to the tax levied pursuant to this subpart, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission…

The tax levied pursuant to this subpart shall constitute a debt due the county. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The departm…

All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect …

The department shall charge the county for collecting the tax levied pursuant to this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the county commission. The charge shall not exceed five percent of the total amount of the t…

In addition to all other issuance fees currently provided by law, the county officer charged with the duty and responsibility of issuing motor vehicle license tags and plates in the county shall assess and collect an issuance fee of five dollars ($5) on each tag or plate issued. …

As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2004-287, p. 402, § 2.)

(a) The County Commission of Marengo County may levy, in addition to all other taxes including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. (b) The gross receipts of any business and th…

The tax levied by this subpart shall be collected by the State Department of Revenue, or other entity as authorized by the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person su…

Each person engaging or continuing in a business subject to the tax levied by this subpart, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission. It shal…

The tax levied by this subpart shall constitute a debt due Marengo County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The department, …

All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect …

The department, or other entity, shall charge Marengo County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner, or other entity, and the Marengo County Commission. The charge shall not exceed…

(a) Upon adoption of a resolution by the Marengo County Commission, the county commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Marengo County, a county privilege, license, or exci…

Every person, firm, corporation, club, or association that sells, stores, or receives, for the purpose of selling or storing in Marengo County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to …