Title 45

In this subpart, all words, terms, and phrases as defined in Section 40–23–1 to 40–23–4, inclusive, and 40–23–60 to 40–23–63, inclusive, providing for the levy of state sales and use taxes, shall have the same meanings respectively ascribed to them in the sections, except where t…

The special county privilege license tax of one percent, if levied by the Pickens County Commission, shall be in substitution of the special county privilege license tax of one percent authorized by Subpart 3 and shall not have the effect of increasing, decreasing, or otherwise a…

(a) The Pickens County Commission may levy and impose in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax of one percent on all tangible personal property except that automobiles, farm machine…

All taxes levied pursuant to Section 45–54–242.82 shall be paid to and collected by the department at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the additional tax levied in this subpart, each person subject to the …

Each person engaging or continuing within the county a business that is subject to the tax levied in Section 45–54–242.82, 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 the s…

The tax imposed pursuant to Section 45–54–242.82 shall constitute a debt due the county and may be collected as provided by law. The tax, together with interest and penalties associated with the tax, shall constitute and be secured by a lien upon the property of the person who sh…

All provisions of the state sales and use tax statutes with respect to payment, assessment, and collection of the state sales and use taxes, making of reports and keeping and preserving records with respect to the taxes, penalties for failure to pay the taxes, the administrative …

(a) The department shall charge the county for collecting the additional county sales and use taxes levied pursuant to Section 45–54–242.82, an amount or percentage of total collections as agreed upon by the Commissioner of Revenue and the Pickens County Commission. The charge sh…

(a) The Pickens County Commission shall impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Pickens County, a county privilege, license, or excise tax in the following amounts: (1) Ten cents ($0.10)…

Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Pickens County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to t…

It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Pickens County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to r…

All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40–25–1 to 40–25–28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by th…

The proceeds from the tax levied, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Pickens County Commission, shall be distributed to the Pickens County General Fund to be allocated as fo…

This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped. (Act 2000–788, p. 1854, § 6.)

(a) This chapter endeavors to add to the Code of Alabama 1975, all Pike County local laws enacted after 1978 and all Pike County prior local laws that were amended or affected by a local law enacted after 1978. (b) It is the purpose of this chapter to state current applicable law…

(a) This section shall apply only in the unincorporated areas of Pike County, and each municipality in Pike County. (b)(1) Draft beer and keg beer may be sold by any retail licensee of the Alcoholic Beverage Control Board in the unincorporated areas of the county. (2) Each munici…

(a) The Pike County Commission, by resolution of the commission or pursuant to a referendum as provided for in subsection (b) may regulate and permit the sale of alcoholic beverages outside of the corporate limits of the City of Troy for on-premises and off-premises consumption a…

(a) There is created the Troy–Pike County Lake Authority in Pike County to establish, develop, operate, promote, preserve, and maintain certain bodies of water in Pike County. (b) The authority shall be composed of seven members. Three members shall be appointed by the Pike Count…

In Pike 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. (Act 2002–97, p. 310, § 1.)

(a) In Pike County, the Pike County Commission may set the salary of the coroner not to exceed twenty thousand dollars ($20,000) per year. The salary provided by this section shall be payable in equal monthly installments out of the general fund of the county. (b) In addition to …

Regular meetings of the Pike County Commission shall be held on the second and fourth Monday of each month. Regular meetings may be continued from day to day or adjourned to some future day. (Act 83–553, p. 852, § 1.)

(a) In Pike County, the Chair of the Pike County Commission shall be elected from the membership of the commission at the first meeting of the commission after May 10, 1993. The chair shall serve until the first meeting of the commission in November of 1993. Thereafter, annually …

Pike County is divided into six commission districts to be designated District One, District Two, District Three, District Four, District Five, and District Six. (Act 86–323, p. 488, § 1.)

The districts shall be divided as described below: (1) DISTRICT 1 BOUNDARIES. All that portion of Pike County, Alabama, lying within the following described parcel: Commencing at a point on the Northern boundary of Pike County, said point being the point of intersection of Flat C…

The present incumbent county commissioners, who were elected at the general election in 1984 pursuant to an order of the United States District Court for the Middle District of Alabama, shall remain in office until their successors are elected in the general election in 1988, whi…

At the general election of 1988, and every four years thereafter, the qualified voters of each district shall elect one commissioner from each district, who shall reside in the district from which elected and whose term of service shall commence at the expiration of the term of t…

(a) In Pike County, the county commission may employ a deputy tax assessor, a deputy tax collector, and a deputy clerk of the circuit court. The employees shall serve at the pleasure of the county commission and the compensation of the employees shall be set by the county commiss…

In each civil and criminal case filed in any court in Pike County, there shall be taxed as cost the sum of two dollars ($2). The costs taxed under this section shall be collected as other costs in such cases are collected, and when collected by the clerks or other collecting offi…

In Pike County, in addition to any court costs and fees now or hereafter authorized, there shall be an additional twenty-five dollar ($25) fee assessed and taxed as costs on each civil case and an additional fifty dollar ($50) fee assessed on each criminal case, including traffic…

(a) In all juvenile cases, traffic, criminal, and quasi-criminal cases in the juvenile, district, circuit, and municipal courts in Pike County in the Twelfth Judicial Circuit, a docket fee, hereinafter referred to as a solicitor’s fee, shall be assessed in each case. The fees, wh…

(a)(1) In addition to any court costs now or hereafter authorized to be collected, there shall be assessed an additional court cost of thirty-five dollars ($35) in all civil cases filed in the district or circuit court of Pike County, excluding cases filed in small claims court. …

(a) In Pike County, a fee of five dollars ($5) per page shall be charged and collected for filing and recording documents in the following books: Deed, mortgage, liens, judgment, and lis pendens. Additionally, a special indexing fee of two dollars ($2) shall be charged and collec…

(a) The judge of probate may employ a chief clerk and in addition thereto up to five clerks to carry out the duties of the office; thereafter, upon authorization of the county governing body, additional clerks shall be appointed by the judge of probate as needed. All such clerks …

Beginning with the next term of office, the Judge of Probate of Pike County shall receive an annual salary of sixty-five thousand dollars ($65,000), payable in the manner prescribed by the county commission. The salary shall be payable from the county general fund. (Act 93–512, p…

In Pike County, effective at the beginning of the next term of office, the judge of probate shall receive no compensation or fees for publishing the list of qualified electors in the county pursuant to Section 17–4–129. (Act 95–425, p. 921, § 1.)

The Judge of Probate of Pike County shall perform all duties relative to the assessment and collection of taxes on motor vehicles in Pike County which the revenue commissioner or tax collector and tax assessor are required under the general law to perform. The revenue commissione…

Before entering upon the additional duties imposed by this subpart, the judge of probate shall execute an additional bond in a sum prescribed by the county commission, giving as surety thereon a bonding company authorized to do business in this state. The bond shall be conditione…

The county commission shall furnish suitable quarters or additional space if any be necessary for the efficient performance of the additional duties of the judge of probate, and shall provide for the transfer of all necessary forms, books, records, stationery, supplies, and equip…

The judge of probate shall charge and collect the same fee that is prescribed in the general law for a like service when performed by the tax assessor, tax collector, revenue commissioner, or license commissioner as the case may be. All fees shall be the property of Pike County a…

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

(a) Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in Pike County who desires to operate a motor vehicle on the public highways of Alabama shall first return the motor vehicle for ad valorem taxation to the judge of probate. The…

The Comptroller, the state Department of Revenue, and the state Department of Finance shall furnish the Judge of Probate of Pike County all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, tax collectors, revenue com…

The judge of probate shall receive for the assessing and collecting of state and county ad valorem taxes on motor vehicles the same fees charged and commissions fixed by law to be paid to tax assessors, tax collectors, revenue commissioners, or license commissioners, for like ser…

The purpose of the subpart is to facilitate the use of public records in property transactions in Pike County by providing for the installation of an improved system of recording, archiving, and retrieving instruments and documents affecting the title to real and personal propert…

The following words and phrases when used in this subpart shall have the following meanings: (1) GENERAL PROPERTY INSTRUMENT. A real property instrument that affects the title to personal property as well as real property. (2) IMPROVED RECORDING SYSTEM. A system of recording real…

The judge of probate may provide for the installation and thereafter for the maintenance of an improved recording, archiving, and retrieval system in the probate office of Pike County. The initial installation of the improved recording, archival, and retrieval system shall includ…