Title 45

All laws of Alabama relating to the recording of real property instruments, personal property instruments, general property instruments, miscellaneous instruments, and other instruments and records that may constitute part of an improved recording, archiving, and retrieving syste…

The initial installation costs shall be paid entirely out of the special recording fees. Nothing contained in this section, however, shall prohibit the county from using any part of its own funds for the purpose of paying the costs of purchasing, operating, or maintaining, after …

Effective immediately after July 1, 2012, a special recording and filing fee of five dollars ($5) shall be paid to and collected by the Judge of Probate of Monroe County, with respect to each real property instrument, each personal property instrument, and each Uniform Commercial…

Effective July 1, 2012, a special transaction fee of three dollars ($3) shall be paid to and collected by the judge of probate on any transaction, at the discretion of the judge of probate, occurring in, or under the jurisdiction of the judge of probate. What constitutes a transa…

The fees collected pursuant to this subpart shall be controlled by the sole discretion of the judge of probate. The Judge of Probate Fund shall be audited by the Department of Examiners of Public Accounts. Records of these expenditures shall be open to the public on a continuous …

The members of the county board of education in Monroe County shall receive an additional expense allowance in the amount of one hundred fifty dollars ($150) per month to be paid out of the same funds that their regular compensation is paid. The expense allowance shall be in addi…

Any member of the Monroe County Board of Registrars shall be entitled to receive an expense allowance in the amount of ten dollars ($10) for each day the member either attends an official board meeting or otherwise reports for work and performs duties normally associated with the…

(a) The Monroe 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 departme…

(a) Until January 18, 2027, the Sheriff of Monroe County shall continue to receive the same base annual salary the sheriff is receiving on May 31, 2025. (b) Beginning October 1, 2025, in addition to the base salary authorized in subsection (a), the sheriff shall receive an expens…

On or after June 1, 2025, an individual qualifying for election to the office of Sheriff in Monroe County or any individual appointed to serve as a sheriff, in addition to any other qualifications required by law, shall: (1) Be a citizen of the United States; (2) Have been a resi…

Upon election, the sheriff of the county shall attend annually a minimum of 12 hours of executive level continuing education approved by the Alabama Sheriffs Association, National Sheriffs’ Association, or any other recognized executive level continuing education program designed…

(a) The Sheriff of Monroe County, or the authorized agents of the sheriff, may operate a jail store for prisoners within the confines of the Monroe County Jail. The jail store shall be operated to serve the needs of the jail population. (b) Any and all monies collected under subs…

(a) In Monroe 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 13A­11­75, shall be ten dollars ($10), which shall be collected by the sheriff. (b) Any and all monies collected under subsection (a) s…

(a) In addition to all existing charges, fees, judgments, and costs of court, the fee for each document or court order generated by or processed through the office of the Monroe County Circuit Clerk to be personally served by the Monroe County Sheriff, or his or her designee, sha…

(a) The chair and each member of the Board of Equalization of Monroe County shall be entitled to an additional fifteen dollars ($15) per day for each day’s service as provided by law. The compensation shall be payable from any funds of the county general fund not previously appro…

The Tax Assessor of Monroe County is hereby authorized and empowered to hire the number of clerical employees necessary to efficiently staff the office. The county commission or other like governing body of the county shall fix the tax assessor’s clerk hire allowance at a figure …

The Tax Collector of Monroe County is hereby authorized and empowered to hire the number of clerical employees necessary to efficiently staff the office. The county commission or other like governing body of the county shall fix the tax collector’s clerk hire allowance at a figur…

If a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector of Monroe County, then immediately upon the occurrence of the vacancy the vacant office shall be abolished and the duties thereof transferred to the remaining office, which shall be designated…

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 the taxes, the k…

The county revenue commissioner shall within the policies and procedures of the county commission 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 the deputies shall have the sam…

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 95-702, p. 1518, …

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 may be, authorized or directed to charge or collect for the…

The offices of Tax Assessor and Tax Collector of Monroe County are combined into the office of revenue commissioner effective on the last day of the term to which they are elected, or on an earlier date, as is prescribed in Section 45-50-242, if a vacancy occurs in either the off…

It is the purpose of this subpart to improve efficiency and promote the public convenience in Monroe County by consolidating the offices of tax assessor and tax collector into one county office. (Act 95-702, p. 1518, § 8.)

If the office of tax assessor or tax collector should become vacant after the passage of this subpart and before the time of ratification of this subpart by the electors of Monroe County, this subpart shall be implemented immediately and the election shall be called within 45 day…

In addition to all other fees and costs provided by law, a convenience fee of five dollars ($5) per transaction shall be charged and collected by the Monroe County Revenue Commissioner, or its successor office, when payment of property tax is paid through the Internet or by other…

Effective commencing on the next term of office of the county revenue commissioner, the Revenue Commissioner of Monroe County shall receive an annual salary of eighty thousand dollars ($80,000) per year payable in equal monthly installments. The salary provided by this section sh…

(a) The following words and phrases shall have the following meanings: (1) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session. (2) COMMISSION. Monroe County Commission. (3) CONSTITUTION. The Constitution of Alabama of 1901. (…

The County Commission of Monroe County may levy, in addition to all other taxes now imposed by law, a privilege or license tax paralleling the state tax on the businesses of renting rooms, lodging, or accommodations to transients as provided for in Chapter 26 of Title 40, as here…

The tax levied under this part shall be paid to and collected by the county or the collection agency from time to time designated in writing by the governing body of the county to serve in such capacity for and on behalf of the county (the county or any such collection agency, as…

The tax levied under this part except as otherwise provided, 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. On or before the twentieth day in each month after this part has taken eff…

Any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity taxable under this part having a cash and credit business may report such cash business, and the taxpayer shall thereafter include in each monthly report all credit…

On or before 30 days after the end of the tax year, each person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity liable for the payment of a privilege tax as levied by this part shall make a return showing the gross proceeds…

It shall be the duty of every person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business taxed hereunder to keep and preserve suitable records of the gross proceeds of suc…

The monthly reports herein required to be made are not required to be made on oath, but wherever in this part any report is required to be sworn to, the same shall be sworn to by the taxpayer or his or her agent before some officer authorized to administer oaths; and any false st…

All reports or returns filed with the agency under this part shall be available for inspection by the governing body of the county, or any duly designated representative, at reasonable times during business hours. (Act 2000-341, p. 539, § 8.)

It shall be unlawful for any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business for which a license or privilege tax is required by this part to fail or refuse to …

The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with interest and penalties wit…

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, and compliance generally with the state lodgin…

The designated collection agency shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of making the collections not to exceed two percent of the total amount of tax collected. Following that deduction, the collection agency shall p…

(a) The following words, terms, and phrases as 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. Monroe County in the State of A…

(a) The governing body of Monroe County is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax on account of the business activities and in the amount to…

(a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: An excise tax is hereby authorized to be levied and imposed on the storage, use, …

The sale taxes authorized to be levied in Section 45-50-245.01 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes authorized to be levied in Section 45-50-245.02…

The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitu…