Title 45 — Title 45

Effective October 1, 2012, and each October 1 thereafter, the Blount County Commission may provide the Sheriff of Blount County with an expense allowance for the fiscal year equal to the monthly expense allowance received by a county commission member, provided the county commiss…

(a) Any individual appointed to serve as Sheriff of Blount County shall meet all of the following minimum qualifications, in addition to any other qualifications required by law; and, effective on the first day of the qualifying period for the 2026 election for the office of sher…

Disposition of Funds. (a) The Sheriff of Blount County may operate a jail commissary and contract telephones for inmates within the confines of the county jail. The jail commissary and inmate telephones shall be operated to serve the needs of the county jail population. (b) The s…

of Funds. (a) Except as provided in subsection (b), beginning January 1, 2008, in Blount County, the fee for issuing a license to carry a pistol shall be twenty dollars ($20) which shall be collected by the sheriff. The fee imposed by this section shall constitute the total fee i…

(a) In Blount 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) This section is remedial and curative and …

(a) The Sheriff of Blount County shall keep and maintain a permanent record of all abandoned and stolen personal property recovered by the sheriff’s office. These records shall state the description of the property, the date of recovery of the property, and the serial or other id…

If the abandoned or stolen personal property is of a perishable nature and reasonable attempts to locate and identify the owner of the property are not successful, the property may be sold at once without notice. The sheriff shall attempt to obtain the best possible price for the…

(a) 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 date of recovery of the firearm, and the serial or other identifying number, if a…

(a) As often as necessary, the sheriff shall sell at public auction to the highest bidder all abandoned or stolen personal property, other than firearms, which has been recovered by the sheriff’s office and has remained unclaimed by the rightful owner for a six-month period. (b) …

The owner of any abandoned or stolen personal property recovered by the Blount County Sheriff’s Office, including firearms, may claim the property at any time prior to its sale by submitting sufficient proof of ownership as determined by the sheriff. History: (Act 2017-233, §5.)

If property is sold at public auction, as provided in this part, a notation in the storage record shall be made of the sale and of the amount received for the property. The person making the sale may reject any and all bids if the amount bid is unreasonably low and may continue t…

The proceeds from the sale of property at an auction conducted under the authority of this part, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of property, shall be paid to the office of the Sheriff of Blount County and shall be …

This part shall not apply to abandoned motor vehicles, which are subject to Chapter 13 of Title 32. History: (Act 2017-233, §8.)

Assistants. (a) After September 30, 1985, there shall be a county revenue commissioner in Blount County. A commissioner shall be elected at the general election in 1984 and at the general election every six years thereafter, who shall serve for a term of six years beginning on th…

Evidence of Payment. (a) There is hereby created within the Revenue Commissioner’s Office of Blount County a license division which shall issue all motor vehicle licenses issued through the revenue commissioner’s office. The county commission shall furnish suitable quarters and p…

The Revenue Commissioner of Blount County is hereby authorized to take the necessary action to merge the budgetary operations and functions of his or her office. The office shall be financed on a pro rata share basis from the proceeds of state, county, and municipal ad valorem ta…

(a) The following words and phrases shall have the following meanings: (1) AMENDMENT NO. 3. That amendment to the constitution that was proposed by Act No. 60, S. 130, 1915 Regular Session. (2) AMENDMENT NO. 373. That amendment to the constitution that was proposed by Act No. 6, …

(a) Pursuant to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Blount County Commission may levy, in addition to any other tax, an ad valorem tax in the amount of two mills on each dollar of taxable property in the county. The revenue from the add…

(a) The following words, when used in this section shall have the meaning ascribed to them below, unless the context clearly indicates a different meaning: (1) “Gasoline” means any type of gasoline, naptha, or other liquid motor fuel, or any device or substitute therefor, commonl…

(a) Subject to any limitation of the Constitution of Alabama of 1901, or of any general law of this state, the Blount County Commission shall have the power to levy and provide for the collection of additional privilege license taxes, excise taxes, gasoline taxes, and sales and u…

(a) The County Commission of Blount County may levy a county privilege or excise tax on every person, firm, or corporation that sells, delivers, uses, or otherwise consumes tobacco products in the county. Tobacco products include cigarettes, cigars, smoking tobacco, chewing tobac…

phrases have the following meanings: (1) ALTERNATIVE NICOTINE PRODUCT. Any product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, or by any other means. The term does not include a…

This section shall be known as the Moving Blount County Forward Initiative. History: (Act 2016-196, §1.)

As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Blount County, 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. History…

Categories. Subject to the approval of a majority of the electors voting at a referendum as provided for herein, the County Commission of Blount County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and munici…

The tax authorized to be levied by this part shall be collected at the same time and in the same manner as the state sales and use taxes are collected in the county. History: (Act 2016-196, §4.)

Prohibited. Each person engaging or continuing in a business subject to the tax authorized by this part, and each casual sale, storage, use, or other consumption (sales or use) in this state that is subject to tax, shall add the sales or use price and collect from the purchaser t…

The tax authorized by this part, if levied, 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 cou…

All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Blount County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties fo…

All taxes collected under this part shall be remitted to Blount County as all other sales and use taxes applicable to the county, whether imposed by state statutes or local act. All net proceeds from the tax authorized by this part shall be distributed as follows: (1) The first f…

October 1, 2026.] AMENDED BY ACT 2026-199, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a) In addition to all other taxes of every kind now imposed by law, the Blount County Commission may levy a privilege or license tax upon every person, firm, or corporation engagi…

(a) In addition to all other taxes of every kind now imposed by law, after October 1, 2026, the Blount County Commission may levy a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or ac…

After May 20, 1985, any bank which is authorized by law to do a general banking business in Blount County may, with the written consent of the State Department of Banks, open, establish, and operate branch banks, branch offices, or places for doing a banking business anywhere wit…

In Blount County, effective at the end of the current term of office, the office of constable provided for in each election precinct pursuant to Chapter 23, Title 36, is abolished. History: (Act 2010-567, p. 1150, §1.)

Repealed by Act 2008-424, p. 824, §4, effective May 16, 2008. History: (Act 95-698, p. 1515, §1.)

REPEALED BY ACT 2024-183, EFFECTIVE JANUARY 18, 2027. History: (Act 2000-338, p. 535, §§1-3.)

Increases. (a) Commencing on May 16, 2008, the Coroner of Blount County shall be entitled to an additional expense allowance in an amount equal to the employer portion of all health care benefits provided to any other elected official of Blount County to be paid in equal monthly …

(a) Commencing on October 1, 2024, the Coroner of Blount County shall be entitled to an additional expense allowance in the amount of eighteen thousand dollars ($18,000) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law…

REPEALED BY ACT 2024-186, EFFECTIVE NOVEMBER 15, 2024. History: (Act 95-699, p. 1516, §1.)

(a) Effective beginning the term of office of any member of the Blount County Commission which commences after the November 2024 election, each member of the Blount County Commission, not including the chair, shall receive an annual salary of 80 percent of the salary of the Chair…

(a) The Blount County Commission may appropriate from the county general fund an amount not exceeding two thousand five hundred dollars ($2,500) for each fiscal year, for a contingent fund to be used for any purpose the commission may deem appropriate. (b) Any funds appropriated …

(a) Effective the next election of the Blount County Commission, the members of the Blount County Commission shall be elected from single-member districts. Each member of the commission shall be a resident and qualified elector of the district he or she represents. (b) Not later …

REPEALED BY ACT 2024-182, EFFECTIVE JUNE 1, 2024. History: (Act 85-620, p. 946, §1; Act 87-446, p. 660, §1.)

(a)(1) The position of Chair of the Blount County Commission is established. The first chair shall be elected on a countywide basis at the general election in 2024 following a primary election, if applicable, at the same time and in the same manner as any primary election for mem…

The county commissioners of Blount County may authorize the use of county personnel and county equipment to load sand, gravel, and chert for the purpose of repairing and maintaining existing private roads when the use of the personnel and equipment is not detrimental to the use f…

(a) The Legislature finds and declares that the regulation of the detonation of explosives for industrial purposes is not currently regulated and that it is in the interest of the health and safety of the citizens of Blount County for the Blount County Commission to regulate the …

(a) The County Commission of Blount County may establish and administer a program of revenue collection for all legally authorized fees, taxes, licenses, and other revenues not presently being collected locally. (b) The County Commission of Blount County may with 30 days’ written…