Title 45

(a) The Marshall 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. Any fees to be charged under the authority of this section by the county health depart…

(a) The Sheriff of Marshall County may employ, subject to the approval of the county commission and within the budget of the sheriff’s office as provided by the county commission, employees necessary to carry out the purposes of the office. (b) The Sheriff of Marshall County shal…

The Sheriff of Marshall County shall be entitled to receive an additional expense allowance in the amount of two thousand five hundred dollars ($2,500) per month to be paid out of the county general fund. This expense allowance shall be in addition to any and all other compensati…

(a) Effective the next term of office, the annual salary of the Sheriff of Marshall County shall be ninety thousand dollars ($90,000), which shall be paid in the same manner and at the same time as other county employees. (b) The salary provided for by this section shall be in li…

(a) After April 6, 2022, the Sheriff of Marshall County may receive the same uniform increases in compensation, such as cost-of-living increases, granted to other elected county officers in Marshall County. (b) During the current term of any sheriff serving on April 6, 2022, the …

(a) All law enforcement officers of the Marshall County Sheriff’s Office who are certified by the Alabama Peace Officers’ Standards and Training Commission shall be required to complete training and continuing education. (b) The training and continuing education shall be outlined…

(a) The Sheriff of Marshall County is hereby authorized to establish a sheriff reserve to be composed of persons who volunteer to serve, without compensation, as sheriff reserve officers of the sheriff’s department. (b) The sheriff reserve officers shall at all times serve under …

Any individual employed by the Marshall 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, pro…

For the time period from the end of the primary election for the election of a sheriff for the next term of office until January of the next year when the sheriff takes office for the new term, the sheriff serving the remainder of his or her term shall not spend more than one-twe…

(a) For purposes of this section, the following words have the following meanings: (1) CREDIT CARD. A line of credit issued by a domestic lender or credit card bank. (2) DEBIT CARD. A card issued by a bank in relation to a checking or savings account held by the Marshall County S…

The Sheriff of Marshall County shall sell, at public auction or by Internet auction, abandoned and stolen personal property recovered by the sheriff’s department which has remained unclaimed by the owner for a period of 12 consecutive months. (Act 93-487, p. 781, § 1; Act 2026-36…

The Sheriff of Marshall County shall keep and maintain a permanent record of all abandoned and stolen personal property recovered by the sheriff’s department which describes the property, provides the date of recovery, the serial or other identifying number, and the place of reco…

Except for perishable property sold pursuant to Section 45-48-231.21, at least every six months, the Sheriff of Marshall County shall sell at auction to the highest bidder all abandoned or stolen personal property that has been recovered by the sheriff’s department and that has r…

The owner of abandoned or stolen personal property recovered by the sheriff’s department may redeem the property for a period of one year from the date of the sale or public auction at any time prior to its sale by paying the reasonable expenses incurred in the recovery of the pr…

A notation in the storage record book shall be made of the sale and of the amount received for any property sold at auction. The person making the sale shall have the right to reject any bid if the bid amount is deemed unreasonably low. The sale may continue, from time to time, i…

The purchaser at any sale conducted by the sheriff’s department pursuant to this part shall receive title to the property purchased, free from all claims of the owner or prior holder thereof, subject to redemption pursuant to Section 45-48-231.03, and of all persons claiming thro…

The net proceeds from any auction after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of property sold at the auction, shall be paid into the office of the Sheriff of Marshall County. (Act 93-487, p. 781, § 7.)

(a)(1) The sheriff shall keep and maintain a permanent record of all abandoned or stolen firearms not subject to disposition by general law. The records shall state the description of the firearm; the serial or other identifying number, if any, of the firearm; and the place where…

(a) In Marshall County, the sheriff may conduct fund-raising events including, but not limited to, rodeos and may use the proceeds and profits from the events for any lawful purpose relating to the operation of the office of sheriff. (b) The provisions of this section are remedia…

(a) The Sheriff of Marshall County or the authorized agents of the sheriff may operate a jail store and an inmate telephone system for prisoners within the confines of the county jail. (b)(1) The sheriff shall establish and maintain a special jail fund in a bank located in Marsha…

(a) In Marshall 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 ten dollars ($10), which shall be collected by the sheriff. (b) Any and all monies collected under subsection (a) s…

(a) In the courts of Marshall County subpoenas requiring the attendance of witnesses in any civil, criminal, or other case or proceeding, or before the grand jury, may be served by the sheriff personally or by leaving a copy thereof at the place of residence of the witness or in …

(a) In addition to all other charges, fees, judgments, and costs of court, in the District Court, Circuit Court, Family Court, and Juvenile Court of Marshall County, the following fees shall be collected: (1) A service of process fee of twenty-five dollars ($25) shall be collecte…

(a) In Marshall County, in addition to any and all other compensation, salary, and expense allowances provided for by law, there shall be paid to each member of the board of equalization of the county an additional expense allowance of ten dollars ($10) per day. (b) The amount pa…

Effective October 1, 2003, there shall be a county revenue commissioner in Marshall County. A commissioner shall be elected at the general election in 2002, and at the general election every six years thereafter, who shall serve for a term of six years beginning on the first day …

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…

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

(a) The offices of tax assessor and tax collector are abolished effective the first day of October 2003. (b) All personnel employed in the office of tax assessor or tax collector at the time the office of county revenue commissioner comes into being shall be absorbed into the sta…

(a)(1) The tax collector in Marshall County, with the approval of the county governing body, may issue mobile home identification decals by mail, using the United States Postal Service, or its successor, upon the written application of a resident/owner of a mobile home signed by …

(a)(1) For purposes of this section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission outside of the corporate limits of any city in any part of whic…

The procedure for selling and redeeming lands for taxes in Marshall County shall be the same as provided in Title 40, as amended, except that all such duties as are required of and are performed by the judge of probate shall be transferred to and be performed by the tax collector…

(a) Pursuant to Division 1, commencing with Section 40-7-60, of Article 2 of Chapter 7 of Title 40, the Alabama Department of Revenue shall immediately initiate the implementation of a program of reappraisal of all taxable property in Marshall County. (b) Prior to the completion …

(a) The Revenue Commissioner of Marshall County shall be responsible for the budgetary operations and functions of his or her office. The expenses of the office shall be financed on a pro rata share basis from the proceeds of ad valorem taxes collected in the office. Any funds re…

In Marshall County, in addition to all other taxes of every kind now imposed by law, there is hereby levied and shall be collected a county tax at the rate of five percent upon the wholesale price of all spirituous or vinous liquors sold by the Alcoholic Beverage Control Board to…

Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in Marshall County, in lieu of the tax levied by Act 89-797 (Acts 1989, p. 1596), there is hereby levied and shall be collected a sales tax at the rate of five percent upon the wholesale and …

(a) Notwithstanding any other laws, the taxes levied and collected on wholesale and retail sales of liquor, beer, and table wine in the City of Guntersville shall also be levied and collected at the same rates and in the same manner on wholesale and retail sales of the same alcoh…

(a) The State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by Marshall County upon the business of selling, delivering, withdrawing from storage, or keeping in storage for sale or delivery in such county gasoline, naptha, an…

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 Marshall County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any tr…

There are exempted from the tax levied by this subpart 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 subpart, 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 comply with the sta…

None of the provisions of this subpart shall be applied in such manner as to violate the Commerce Clause of the Constitution of Alabama of 1901. Should any provision of this subpart be held invalid, the invalidity thereof shall not affect the remaining provisions of this subpart.…

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