Title 45

Before entering upon his or her duties, the county engineer shall make and enter into a surety bond in the amount of five thousand dollars ($5,000) payable to the county conditioned for the faithful discharge and performance of his or her duties as engineer, and for the faithful …

The county engineer shall report on a day-to-day basis to the chair of the county commission and shall report regularly to the county commission as a whole. (Act 88–894, 1st Sp. Sess., p. 447, § 8.)

The county commission shall furnish the county engineer with an office at the courthouse or elsewhere at the county seat, all necessary office supplies, and with necessary transportation in connection with his or her duties under this part. (Act 88–894, 1st Sp. Sess., p. 447, § 9…

The county engineer shall be the custodian of all road tools, machinery, supplies, and equipment of the county, and shall be accountable for the same at all times. The county commission shall furnish the necessary storage facilities in which to keep the tools, machinery, supplies…

The authority of the county engineer shall be limited to the expenditure of such funds for the purpose of construction, maintenance, or repair of public roads, highways, bridges, and ferries of the county as may be set aside and appropriated by the county commission. It shall be …

The county engineer shall make written requisition to the chair of the county commission for all materials, machinery, equipment, and necessary supplies needed for the construction, maintenance, or repair of the public roads, highways, bridges, and ferries of the county. The requ…

It shall be the duty of the county engineer to inspect all materials, machinery, equipment, and supplies purchased by the county for use on public roads, highways, bridges, and ferries when the same is delivered, and the same shall not be accepted and paid for without first havin…

In the event an emergency should arise in which it would be impossible for the county commission to employ an engineer as hereinabove provided for, the county commission shall employ a competent road supervisor who need not be an engineer; but when so employed, he or she shall ha…

The county commission is prohibited from authorizing or performing any work on private property. Any violation of this part shall be punishable by a civil fine of not more than file hundred dollars ($500). (Act 88–894, 1st Sp. Sess., p. 447, § 15.)

All Pike County law enforcement officers and all municipal law enforcement officers within Pike County are authorized and empowered to enforce the state statutes prohibiting the illegal dumping of waste. The enforcement powers shall be supplemental to, and shall be authorized to …

(a) The Pike 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 authorized to charge and collect such fees. All fees collected sh…

For the purposes of this subpart, the following terms have the following meanings: (1) DESIGNATED LAW ENFORCEMENT AGENCY. A law enforcement agency within Pike County that is authorized by the sheriff to exercise the authority described in this subpart. (2) LAW ENFORCEMENT OFFICER…

(a)(1) Concurrently with Article 1, commencing with Section 22–52–1.1, of Chapter 52 of Title 22, an attending physician, nurse practitioner, or physician assistant at a hospital licensed in this state may execute a certificate stating that he or she has personally evaluated an i…

(a)(1) Concurrently with Article 1, commencing with Section 22–52–1.1, of Chapter 52 of Title 22, a law enforcement officer from a designated law enforcement agency may take an individual into protective custody when the officer has reasonable cause to believe that the individual…

(a) This subpart shall not be construed to modify any provisions of Section 22–8–1. (b) The Pike County Judge of Probate shall give notice and set a hearing for cause shown when deauthorizing any designated law enforcement agency. (c) The Pike County Judge of Probate shall not be…

The budgeted expenditures of the office of license inspector as determined by the Pike County Commission in its annual budget shall be financed on a pro rata share basis from the net proceeds of state, county, and municipal mobile home registration fees and permits and from the n…

Any person who is a resident of the state of Alabama and over 65 years of age shall be entitled to fish in the Pike County public fishing lake operated by the Department of Conservation and Natural Resources, without the requirement of payment of any admission fee. (Act 87–451, p…

(a) Commencing on September 1, 1999, the Sheriff of Pike County shall be entitled to an additional expense allowance in the amount of twenty thousand dollars ($20,000) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. …

Any individual employed by the Pike 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, without cost, a retired badge, a retired commission card, and a pistol, provide…

(a) In Pike 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) per year, which shall be collected by the sheriff. (b) Ten dollars ($10) of each fee collected u…

No private entity including, but not limited to, private agencies, private groups, private corporations, partnerships, private associations, and individuals, shall establish, maintain, or operate any correctional, rehabilitation, or juvenile detention facility in Pike County with…

In Pike County, the sheriff shall be entitled to keep and retain the allowances payable by the state, counties, or municipalities for feeding prisoners. (Act 84–531, p. 1153, § 1.)

(a) The Sheriff of Pike County, or the authorized agents 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 a law…

The procedure for redeeming lands for taxes in Pike County shall be the same as provided in Article 5, commencing with Section 40–10–120, of Chapter 10, Title 40, except that the duties required of and performed by the judge of probate shall be transferred to and be performed by …

The salaries and fringe benefits of the Revenue Commissioner of Pike County and employees of the office of the revenue commissioner shall be financed on a pro rata share basis from the net proceeds of state, county, and municipal ad valorem taxes collected in the county. All proc…

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 Pike County, then immediately upon the occurrence of a vacancy there shall be established the office of County Revenue Commissioner in Pike Coun…

The county revenue commissioner shall do and perform all acts, duties, and functions required by law 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 the taxes, the keeping…

Subject to the approval of the county commission, the county revenue commissioner shall within the policies and procedures of the county commissioner appoint and fix the duties of a sufficient number of deputies, clerks, and assistants to perform properly the duties of his or her…

Before entering upon 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 fixed by the county commission, giving as security thereon a bonding c…

The county commission shall provide the necessary offices for the county revenue commissioner and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, needed for the efficient performance of the duties of the office. (Act 93–381, p. 655, §…

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 Pike County are abolished effective on the last day of the term to which they are elected, or on an earlier date, as is prescribed in Section 45–55–241, if a vacancy occurs in either the office of tax assessor or tax collector. (Ac…

It is the purpose of this part to conserve revenue and promote the public convenience in Pike County by consolidating the offices of tax assessor and tax collector into one county office. (Act 93–381, p. 655, § 8.)

If the office of tax assessor or tax collector should become vacant between the expiration of the term of office of either the tax assessor or tax collector and before the time of ratification of this part by the electors of Pike County, this part shall become effective immediate…

In Pike County, in addition to all other taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed against every person within the county, engaging in the business of renting or furnishing a room or rooms or lodgings, or accommodations to a …

(a) There are exempted from the tax levied by this part and from the computation of the amount of the tax levied or payable all of 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; and cha…

(a) The tax levied by this part, except as otherwise provided, shall be due and payable to the 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, every person on whom the tax is…

All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of, and exemptions from, the state lodging tax, making of reports and keeping and preserving records, interest after due date of tax, or otherwise; the adoption of rules and regul…

This part may not be applied in a manner to violate the commerce clause of the United States Constitution. If a provision of this part is held invalid, the invalidity shall not affect the remaining provisions of this part. (Act 2015–421, p. 1347, § 5.)

The Department of Revenue shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of making the collections and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the department sh…

(a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Pike County in the State of …

There is levied and imposed in the county, in addition to all other taxes of every kind now imposed by law, and authorized to be collected as herein provided, a privilege or license tax against the person on account of the business activities and in the amount to be determined by…

The taxes levied in Section 45–55–243.01 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxes levied by the state sales tax…

There is levied and imposed in the county, in addition to all other taxes of every kind imposed by law, and authorized to be levied and collected as herein provided, an excise tax on the storage, use, or other consumption of property in the county as hereinafter provided in this …

The sales taxes levied in Section 45–55–243.01 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; the use taxes levied in Section 45–55–243.03 shall be due and payable quarterly on or be…

Each person engaging or continuing within the county in a business subject to the sales taxes levied in Section 45–55–243.01 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 on accou…