Title 45

(a)(1) Effective June 1, 2025, the Coroner of Marengo County shall receive an expense allowance in the amount of one thousand dollars ($1,000) per month, to be paid in equal monthly installments from the county general fund. The expense allowance shall be in addition to the milea…

That there is hereby established a board of revenue for Marengo County consisting of four persons and the president, to be called the Board of Revenue of Marengo County. (Acts 1923, No. 311, p. 188, § 1.)

At the general election of 1956, and every four years thereafter, there shall be elected by the qualified electors of the county a president of the board of revenue and one member for each of the four districts of the county as herein provided; and they shall hold office for the …

The board of revenue shall have the power and authority to direct and control the property of Marengo County as it may deem expedient, according to law, and to levy a tax for general purposes and special taxes for particular county purposes, according to the laws of Alabama; to e…

The board of revenue shall have all jurisdiction and powers which are now or may hereafter be by law vested in the courts of county commissioners of this state and by any special law now vested in the Court of County Commissioners of Marengo County, and the several members of the…

All general laws hereafter enacted in relation to the jurisdiction, powers, authority, or duties of the county commissioners shall apply to and govern the Board of Revenue of Marengo County. (Acts 1923, No. 311, p. 188, § 5.)

The president of the board of revenue shall be its presiding officer, and shall sign the minutes of the proceedings of the board of revenue, and shall be a member thereof and shall have the same rights, privileges, powers, and authority, and perform the same duties as the other m…

The board of revenue shall elect a clerk, and fix his or her compensation, and employ such other clerical assistance as may be necessary, and it shall be the duty of the clerk of the board of revenue to attend the meetings thereof and issue all notices required by it. The clerk, …

The board of revenue shall hold sessions on the second Tuesday of each month of every year, and may continue in session as long as it deems necessary to conduct the business of the county, and may hold such session at any time upon the call of the president or three members of th…

The board of revenue shall keep a correct register of all claims presented against the county showing the name of the claimant, the nature and amount of the claim, and the action of the board of revenue thereon; and keep a full carbon copy of every warrant or order for the paymen…

It shall be the duty of the clerk and of the register of every court of record in Marengo County to render to the board of revenue an itemized list, in writing, under oath, of all fines assessed and all forfeitures made final in their respective court, for the use or benefit of M…

The members of the board of revenue shall each be entitled to ten dollars ($10) per day for each day of actual service rendered; five cents ($.05) per mile for traveling to and from the sittings of the board of revenue, and to and from the place where any service is rendered by t…

The Court of County Commissioners of Marengo County, as the same now exists, shall be and is hereby abolished, and the Judge of Probate of the county is hereby relieved of his or her duties to the court of county commissioners of the county, which duties shall hereafter be perfor…

Before entering upon the discharge of their duties each member of the board of revenue shall take the same oaths that are now required by law to be taken by the members of the Court of County Commissioners of Marengo County. (Acts 1923, No. 311, p. 188, § 13.)

Before entering upon the discharge of their duties, each member of the board of revenue shall give a good and sufficient bond, with good and sufficient surety, payable to the County of Marengo in the penal sum of five thousand dollars ($5,000) each, to be filed with and approved …

In case of a vacancy in the board of revenue, it shall be filled by appointment by the Governor, and the person so appointed shall hold office for the remainder of the term of the member of the board of revenue in whose place he or she is appointed. (Acts 1923, No. 311, p. 188, §…

No member of the board of revenue shall discharge the duties, either as principal or deputy, of any state or county officer, so long as he or she is a member of the board of revenue. (Acts 1923, No. 311, p. 188, § 17.)

Three members of the board of revenue shall constitute a quorum for the transaction of business. (Acts 1923, No. 311, p. 188, § 18.)

Accounts shall be opened and kept by the county treasurer or county depository or bank in which the funds of the county are deposited, in such manner and such funds as the Board of Revenue of Marengo County, Alabama, may direct disbursements to be made upon the order of the Board…

The board of revenue shall, on to wit: October 1st of each year make a publication in a newspaper published in Marengo County, a report showing the receipts and expenditures for the county, the sources from which received and the purposes for which expended, but the publication n…

On May 1, 1982, all costs and charges of court in the Marengo County division of the Seventeenth Judicial Circuit of this state shall be increased by five dollars ($5) with the proceeds from such increase to be paid into the pistol permit fund of Marengo County to be used to assi…

In addition to all court costs and fees now or hereafter authorized, and notwithstanding any other provision of the Constitution of Alabama of 1901, including without limitation Sections 96, 104, and 105 of the Constitution of Alabama of 1901, as amended, there shall be a ten dol…

(a) In Marengo County, a special index fee of five dollars ($5) shall be collected by the judge of probate on each real or personal property instrument, or other instrument recorded or filed for record in the probate court of the county. The special index fees shall be in additio…

(a) In Marengo County, a special court filing fee of ten dollars ($10) shall be collected by the judge of probate on all petitions that initiate a judicial proceeding in the probate court of the county. The special court filing fee shall be in addition to all other filing fees re…

There is hereby created within the judge of probate’s office of Marengo County a license division which shall issue all licenses heretofore or hereafter ordered to be issued through the judge of probate’s office, except marriage licenses. The county commission shall furnish suita…

The judge of probate shall perform all duties relating to the assessment and collection of ad valorem taxes and casual sales and use taxes and any other taxes on motor vehicles in the county, which have heretofore been performed by the revenue commissioner and shall also collect …

The judge of probate shall keep at all times an accurate record of all licenses received by him or her from the Comptroller and of the disposition made of them, of all monies received, and of the licenses issued by him or her. He or she shall report to the Comptroller at the same…

The judge of probate shall be entitled to charge and collect the same fees that are provided for by law. Refunds for licenses issued by mistake or fact of law shall be made under the conditions and in the manner prescribed by existing state law. (Act 88-767, 1st Sp. Sess., p. 176…

To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the jud…

Before any vehicle can be assessed, the judge of probate shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the judge of probate shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought new. …

The judge of probate, at his or her discretion, may annually mail an application for renewal of licenses to whom such license has been previously issued, such renewal forms required to be received in the license division office prior to the expiration date of the license. Such re…

(a) The Legislature has found and determined and does hereby declare that in Marengo County and in all municipalities situated in the county the following conditions exist: (1) That the recent improvement of the state’s inland waterways is and will continue bringing about an ever…

(a) Wherever used in this article, unless a different meaning clearly appears in the context, the following terms and others evidently intended as the equivalent thereof, shall be given the following respective interpretations: (1) APPLICANT. A natural person who files a written …

(a) A public corporation may be organized pursuant to this article in Marengo County. In order to incorporate such a public corporation, any number of natural persons, not less than three, shall first file a written application with either the governing body of the county or the …

(a) Within 40 days following the adoption of an authorizing resolution, the applicants shall proceed to incorporate an authority by filing for record in the office of the judge of probate of the county a certificate of incorporation which shall comply in form and substance with t…

(a) The certificate of incorporation of any authority incorporated under this article may at any time and from time to time be amended in the manner provided in this section. The board of directors of the authority shall first adopt a resolution proposing an amendment to the cert…

Each authority shall be governed by a board of directors, who shall be appointed by the authorizing governing body. All powers of the authority, except as herein restricted, shall be exercised by the board or pursuant to its authorization. The board shall consist of seven directo…

(a) The authority shall have the following powers, together with all powers incidental thereto or necessary to the discharge thereof in corporate form: (1) To have succession by its corporate name for the duration of time which may be perpetuity, subject to Section 45-46-90.18, s…

Docking fees, toll fees, rents, and other charges for the use of the port, docks, and related facilities owned or operated by the authority shall be so fixed and from time to time revised as at all times to provide funds at least sufficient to do all of the following: (1) Pay the…

(a) All bonds issued by the authority shall be signed by the chair of its board, or other chief executive officer, and attested by its secretary, and the seal of the authority shall be affixed thereto, and any interest coupons applicable to the bonds of the authority shall be sig…

As security for payment of the principal of and the interest on bonds issued or obligations assumed by it, the authority may enter into a contract or contracts binding itself for the proper application of the proceeds of bonds and other funds, for the continued operation and main…

Any pledge of revenues from the operation of facilities of an authority shall be valid and binding from the time it is made, and the revenues so pledged and thereafter received by the authority shall immediately become subject to the lien of such pledge without any physical deliv…

All moneys derived from the sale of any bonds issued by the authority shall be used solely for the purpose or purposes for which the same are authorized and any costs and expenses incidental thereto; provided, however, site preparation grants for industrial development shall not …

For the purpose of aiding or cooperating with the authority in the planning, development, undertaking, construction, acquisition, extension, improvement, operation, or protection of any of its facilities, any county, municipality, or other political subdivision, public corporatio…

The authority and the directors and officers thereof shall not be liable for any civil damages as a result of acts or omissions of such authority, its directors, officers, agents, servants, or employees in or about the construction, maintenance, operation, superintendence, or man…

The property and income of the authority, all bonds issued by the authority, the income from such bonds, conveyances by or to the authority, and leases, mortgages, and deeds of trust by or to the authority shall be exempt from all taxation in the State of Alabama. The authority s…