Title 50. Monroe County, Local Provisions, Alabama Constitution

Alabama Constitution
Preamble
Articles
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Local Provisions

Chapter 1

“ Chapter 1. Miscellaneous Provisions RESERVED ”

Chapter 2

“ Chapter 2. Courts Article 1. Court Costs §50-2.00. General Authority. (Amendment 697) The Legislature, from time to time, may fix, regulate, and alter the costs and charges of court in Monroe County and provide for the distribution of any additional revenue. (Amendment 697) Article 2. Judges §50-2.20. Judge of Probate Compensation, Duties, and Office. (Amendment 937) (a) Effective with the term of office beginning in January 2019, the Judge of Probate of Monroe County shall be compensated on a salary basis paid in equal monthly installments from the general fund of the county. The initial annual salary of the judge of probate shall be one hundred eight thousand dollars ($108,000) per year. Thereafter, the judge of probate shall be entitled to receive any cost-of-living increases in compensation granted to other county officers. (b) The Monroe County Commission shall provide for operating expenses of the office of the judge of probate. All employees of the judge of probate on the effective date of this amendment shall be transferred to the employment of the county at the rate of pay and level of seniority of each employee on that date. (c) All fees, commissions, allowances, percentages, and other charges allocated to the Judge of Probate of Monroe County shall be collected, but shall be paid into the general fund of Monroe County. (d) The judge of probate shall perform all duties relating to the issuance of motor vehicle license plates in the county and shall perform all duties relating to the assessment and collection of ad valorem taxes on motor vehicles, which have been performed by the revenue commissioner prior to the effective date of this amendment. The revenue commissioner is relieved of all duties and responsibilities relating to the assessment and collection of taxes on motor vehicles. The judge of probate shall receive the commissions and fees currently allocated to the revenue commissioner for performing these functions, and these fees and commissions shall be deposited in the county general fund. Reporting and remitting of the collections of these fees shall be made by the judge of probate or as otherwise required by law. (e) This amendment, upon its ratification, shall become effective the beginning of the next term of office of the judge of probate in January 2019. (Amendment 937) ”

Chapter 3

“ Chapter 3. County Government, Finance, and Operations RESERVED ”

Chapter 4

“ Chapter 4. Economic and Industrial Development RESERVED ”

Chapter 5

“ Chapter 5. Education RESERVED ”

Chapter 6

“ Chapter 6. Health and Environment RESERVED ”

Chapter 7

“ Chapter 7. Gaming RESERVED ”

Chapter 8

“ Chapter 8. Officials and Employees Article 1. Retirement §50-8.00. Phase-out of Supernumerary Program; Participation in RSA. (Amendment 764) No person elected or appointed sheriff, or any elected or appointed Monroe County official may assume a supernumerary office after the effective date of this amendment. Any person who, on the effective date of this amendment, is entitled to participate in a supernumerary program may continue to participate in that supernumerary program, which shall include the assumption of a supernumerary office according to the terms and conditions of the law which established that supernumerary program. Every sheriff and elected or appointed Monroe County official may participate in the Employees' Retirement System of Alabama upon the same terms and conditions as may be specified by law for any other employee in the same retirement system. Monroe County officials holding office at the time of the ratification of this amendment shall be eligible to purchase service credit in the Employees' Retirement System for the time the official has served in the current office; provided, however, the official shall forego the assumption of a supernumerary office. The sheriff at the time of ratification of this amendment shall not be prohibited from receiving the benefits of vested contributions made prior to his or her election if he or she chooses the supernumerary program. For the purposes of this amendment, the words "elected or appointed county official" shall include any person appointed to serve the remaining term of an elected or appointed county official, but shall not include a judge, district attorney, legislator, constable, school board member, or any official elected from a judicial circuit. (Amendment 764) ”

Chapter 9

“ Chapter 9. Public Safety RESERVED ”

Chapter 10

“ Chapter 10. Taxation Article 1. Miscellaneous Provisions RESERVED Article 2. Schools. §50-10.20. Special Tax for Educational Purposes. (Amendment 86) In addition to any taxes now authorized or that may be hereafter authorized by the Constitution and laws of Alabama, the several school districts of Monroe county, Alabama shall have the power to levy and collect a special district tax of thirty cents on each one hundred dollars worth of taxable property in such districts for school purposes; provided, that the levying of such tax and the time during which it is to continue and the purpose thereof shall have been first submitted to a vote of the qualified electors in each such district and voted for by a majority of those voting at such election; and further provided that such election shall be held in the same manner as now provided for an election on the school district tax authorized in Sections 269.01 through 269.03; and be it further provided that the funds arising from the special school tax levied in any district which votes the same independently of the county shall be expended for the exclusive benefit of the district as the law may direct. (Amendment 86) Article 3. Tobacco Products §50-10.40. Tax for Tobacco Products. (Amendment 901) (a) There is levied in Monroe County on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Monroe County a county privilege, license, or excise tax in the following amounts: (1) An amount equal to twenty-five cents ($0.25) for each package of 20 or less cigarettes sold within the county. (2) An amount equal to thirty cents ($0.30) for each package of 21 to 25 cigarettes sold within the county. (3) An amount equal to one cent ($0.01) for each cigar of any description made of tobacco or any substitute for a cigar sold in the county. (4) An amount equal to twenty-five cents ($0.25) for the first two ounces and twenty-five cents ($0.25) for each additional ounce or fraction of an ounce contained in each individual package or can of smoking tobacco which is sold within the county. (5) An amount equal to twenty-five cents ($0.25) for the first two ounces and twenty-five cents ($0.25) for each additional ounce or fraction of an ounce contained in each individual package or can of smokeless tobacco or snuff which is sold within the county. (b) The privilege, license, or excise tax imposed in this amendment shall be in addition to all other taxes imposed by law and shall be collected in the same manner as other taxes on tobacco, except that when the license tax has been paid by a wholesaler or seller of the products, that payment shall be sufficient. The legislative intent of this amendment is that the tax shall be paid only once on each package of cigarettes, chewing tobacco, snuff, cigars of every description, and smoking tobacco of every description. (c) Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Monroe County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax to the price of each product. It is the purpose and intent of this amendment that the tax required is, in fact, a levy on the consumer with the person, firm, corporation, club, or association that sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, and smoking tobacco products acting merely as an agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes, cigars, snuff, and smoking tobacco products. (d) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Monroe County for which the tax is required to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax, to refund or offer to refund all or any part of the amount collected, or absorb, or advertise directly or indirectly the absorption of, the tax or any portion thereof. Any person, firm, corporation, club, or association violating this subsection shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this subsection shall constitute a separate offense. (e)(1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Monroe County Tax Collector, shall collect all taxes required pursuant to this amendment at the same time and in the same manner as state sales and use taxes are collected. (2) The tax imposed by this amendment shall be paid by affixing stamps that are required for the payment of the tax imposed by Sections 40-25-1 to 40-25-29, inclusive, Code of Alabama 1975. (3) The department shall have the same duties relative to the preparation and sale of stamps to evidence the payment of the tax that it has relative to the preparation and sale of stamps under Sections 40-25-1 to 40-25-29, inclusive, Code of Alabama 1975. The department may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax imposed by this amendment that it does relative to the collection of that tax, as long as it is authorized and directed to do so under the resolution adopted by the commission. (4) In accordance with Section 40-25-2, Code of Alabama 1975, in the event tobacco stamps are not available for affixing to tobacco products packages and containers, or by the authority of a duly promulgated regulation eliminating the requirement of affixing county tobacco stamps, the Commissioner of the Department of Revenue may require a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved by the commissioner and adopted by the department under the Alabama Administrative Procedure Act, Title 41, Chapter 22 of the Code of Alabama 1975. (5) The department may promulgate and enforce rules to effectuate the purposes of this amendment. All rules duly promulgated shall have the same force and effect of law. (f) All laws and rules of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-29, inclusive, Code of Alabama 1975, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax imposed by this amendment. (g) The proceeds from the tax imposed, less the amount or percentage of the actual cost of collection as may be agreed upon by the commissioner and the Monroe County Commission, shall be distributed to the Monroe County General Fund. (h) This amendment 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. (Amendment 901) ”

Chapter 11

“ Chapter 11. Zoning, Planning, and Utilities Article 1. Fire Protection §50-11.00. Creation of Districts; Collection of Fees. (Amendment 501) The Monroe county commission is hereby authorized in its discretion to establish fire districts within the geographical boundaries of Monroe county. The boundaries of such fire districts may be rearranged at the discretion of the county commission as it deems necessary, from time to time, to maximize fire protection services in the county. The county commission may use the corporate limits of the various towns and municipalities in the county as boundaries for fire districts. In such situations, such town or municipal fire district shall have its own volunteer fire department functioning within its boundaries. Each fire district established in an area located outside of the corporate limits of a town or municipality shall likewise have its own volunteer fire department functioning strictly within its district boundaries. The county commission is further authorized to enter into agreements with volunteer fire departments within such county for fire protection and services. Commencing with the levy for the tax year for which taxes will become due and payable on October 1, 1989, there is hereby levied, in addition to any taxes now authorized or that may be hereafter authorized by the Constitution and laws of Alabama, a fire protection tax of three mills. The fire protection tax levied herein shall be based upon the value of real and personal property assessed by affected property owners, as shown on the records of the tax assessor of Monroe county, Alabama, and shall be assessed and collected as are all ad valorem taxes in the county. The amount collected each year from assessment of this fire protection tax shall be paid into the county general fund and used in furtherance of fire protection and for rescue squads within the affected area. Prior to the levy of the fire protection tax in said county, there shall be submitted to the electors of said county, at a special election called for that purpose in said county, the question of whether the said tax shall be levied, and the said tax shall be authorized at such election by a majority of the qualified electors within the said county who vote at such election. Elections on the question of the levy of a fire protection tax in said county may be held at any time and from time to time, provided, that if any such election held after the ratification of this amendment the proposal to levy the tax so submitted should be defeated then the proposal may not be submitted at another election held in said county within two years from the last election held under this amendment. (Amendment 501) ”

See also

• State constitution
• Constitutional article
• Constitutional amendment
• Constitutional revision
• Constitutional convention
• Amendments
  • Initiated constitutional amendment
  • Legislatively-referred constitutional amendment
  • Publication requirements for proposed state constitutional amendments
  • Rules about constitutional conventions in state constitutions
  • State constitutional articles governing state legislatures

External links

Suggest a link

• Text of the Constitution
• An Overview of Alabama's Six Constitutions
• Alabama Citizens for Constitutional Reform

Additional reading

• Connor, George E. Connor, and Christopher W. Hammons (2008). The Constitutionalism of American States. Columbia, Missouri: University of Missouri Press.
• McMillan, Malcolm Cook (1955). Constitutional Development in Alabama, 1798-1901: A Study in Politics, the Negro, and Sectionalism. Chapel Hill, North Carolina: University of North Carolina Press.