• Article 1 General and Miscellaneous Provisions.
    • Section 45-20-10 Disclaimer.
  • Article 2 Alcoholic Beverages.
    • Section 45-20-20 Draft and keg beer sales authorized.
  • Article 3 Boards and Commissions.
    • Section 45-20-30 Reserved.
  • Article 4 Business, Labor, and Occupations.
    • Section 45-20-40 Reserved.
  • Article 5 Constables.
    • Section 45-20-50 Office abolished.
  • Article 6 Coroner.
    • Section 45-20-60 Compensation.
  • Article 7 County Commission.
    • Part 1 Compensation.
      • Section 45-20-70 Equalization of compensation; additional compensation.
    • Part 2 Membership and Meeting Days.
      • Section 45-20-71 Court of County Commissioners abolished.
      • Section 45-20-71.01 Board of Revenue established.
      • Section 45-20-71.02 County divided into districts.
      • Section 45-20-71.03 Membership of board.
      • Section 45-20-71.04 Qualifications by area.
      • Section 45-20-71.05 Personal and political qualifications.
      • Section 45-20-71.06 Election and assumption of office.
      • Section 45-20-71.07 Term of office.
      • Section 45-20-71.08 Membership pending election.
      • Section 45-20-71.09 Vacancies - How filled.
      • Section 45-20-71.10 Compensation.
      • Section 45-20-71.11 Additional allowances.
      • Section 45-20-71.12 Bonds of board members.
      • Section 45-20-71.13 Duties of the president.
      • Section 45-20-71.14 Board meetings.
      • Section 45-20-71.15 Quorum.
      • Section 45-20-71.16 President pro tempore.
      • Section 45-20-71.17 Duties of the president pro tempore.
      • Section 45-20-71.18 Majority vote.
      • Section 45-20-71.19 Duties of the board.
      • Section 45-20-71.20 Individual duties of associate members.
      • Section 45-20-71.21 Individual duties may be withdrawn.
      • Section 45-20-71.22 Allocation of funds.
      • Section 45-20-71.23 Road engineer or supervisor.
      • Section 45-20-71.24 Contracts, deeds, and conveyances.
      • Section 45-20-71.25 Airport projects.
      • Section 45-20-71.26 State or national association dues.
      • Section 45-20-71.27 Clerk and treasurer.
      • Section 45-20-71.28 Duties of the clerk.
      • Section 45-20-71.29 Bonds and premiums.
      • Section 45-20-71.30 Contingent Fund.
      • Section 45-20-71.31 Purchasing agent or agents.
      • Section 45-20-71.32 Clerical assistant.
      • Section 45-20-71.33 Wage scale.
  • Article 8 Courts.
    • Part 1 Circuit Court.
      • Section 45-20-80 Jury strike system.
    • Part 2 Court Costs.
      • Section 45-20-81 Law library.
      • Section 45-20-81.01 Solicitor's fee.
    • Part 3 District Attorney.
      • Division 1 Compensation.
        • Section 45-20-82 Automobile expense allowance.
      • Division 2 Employees.
        • Section 45-20-82.20 Clerk-secretary.
        • Section 45-20-82.21 Investigators.
      • Division 3 Funding.
        • Section 45-20-82.40 District Attorney's Fund.
      • Division 4 Restitution Recovery Division.
        • Section 45-20-82.60 Applicability.
        • Section 45-20-82.61 Purpose.
        • Section 45-20-82.62 Restitution Recovery Division - Establishment.
        • Section 45-20-82.63 Written notice of defaults - Collection, enforcement of funds.
        • Section 45-20-82.64 Manner of enforcement.
        • Section 45-20-82.65 Collection of fees; disposition of funds.
        • Section 45-20-82.66 Amnesty period.
        • Section 45-20-82.67 Civil judgments.
        • Section 45-20-82.68 Construction.
    • Part 4 Probate Court.
      • Division 1 Compensation.
        • Section 45-20-83 Salary; personnel, equipment, etc.
      • Division 2 Indexing System.
        • Section 45-20-83.20 Applicability and purpose.
        • Section 45-20-83.21 Definitions.
        • Section 45-20-83.22 Installation of improved indexing system.
        • Section 45-20-83.23 Official record.
        • Section 45-20-83.24 Applicability of state laws.
        • Section 45-20-83.25 Costs.
        • Section 45-20-83.26 Special indexing fee.
      • Division 3 License Division.
        • Section 45-20-83.50 License division created.
        • Section 45-20-83.51 Renewal of licenses; mail order fee.
        • Section 45-20-83.52 Boat licenses.
        • Section 45-20-83.53 Notice of refusal; retrieval and voiding of license; records.
  • Article 9 Economic and Industrial Development and Tourism.
    • Section 45-20-90 Covington County Industrial Development Authority.
  • Article 10 Education.
    • Section 45-20-100 Superintendent of education.
  • Article 11 Elections.
    • Part 1 Board of Registrars.
      • Section 45-20-110 Compensation.
    • Part 2 Election Officials.
      • Section 45-20-111 Compensation - Poll workers.
  • Article 12 Employees.
    • Section 45-20-120 Reserved.
  • Article 13 Engineer, County.
    • Section 45-20-130 Applicability.
    • Section 45-20-130.01 Appointment of county engineer; qualifications.
    • Section 45-20-130.02 Powers and duties.
    • Section 45-20-130.03 Wages and salaries for necessary labor.
    • Section 45-20-130.04 Compensation of engineer.
    • Section 45-20-130.05 Bond.
    • Section 45-20-130.06 Office space; equipment; transportation.
    • Section 45-20-130.07 Accountability for machinery, equipment, etc.; inventory.
    • Section 45-20-130.08 Expenditure of funds.
    • Section 45-20-130.09 Requisitions.
    • Section 45-20-130.10 Employment of road supervisor.
    • Section 45-20-130.11 Duties of commission members.
  • Article 14 Fire Protection and Emergency Medical Services.
    • Section 45-20-140 Forest fire protection.
  • Article 15 Gambling.
    • Section 45-20-150 Definitions.
    • Section 45-20-150.01 Bingo games - Authorized.
    • Section 45-20-150.02 Bingo games - Permits.
    • Section 45-20-150.03 Bingo games - Special permits.
    • Section 45-20-150.04 Bingo games - Permit requirements.
    • Section 45-20-150.05 Bingo games - Legislative intent; actual expenses; consulting fees.
    • Section 45-20-150.06 Bingo games - Disposition of fees.
    • Section 45-20-150.07 Bingo games - Proceeds for charitable or educational purposes.
    • Section 45-20-150.08 Bingo games - Equipment; prize and conduct limitations.
    • Section 45-20-150.09 Bingo games - Recordkeeping.
    • Section 45-20-150.10 Bingo games - Filing of records; inspection of records and premises.
    • Section 45-20-150.11 Revocation of bingo permits.
    • Section 45-20-150.12 Revocation of bingo permit - Eligibility; effect of conviction.
    • Section 45-20-150.13 Revocation of bingo permit - Jurisdiction to restrain or enjoin.
    • Section 45-20-150.14 Violations; penalties.
    • Section 45-20-150.15 Seizure and forfeiture of contraband.
    • Section 45-20-150.16 Relation to other laws.
  • Article 16 Government Operations.
    • Section 45-20-160 Financial statement.
    • Section 45-20-160.01 Liability for monetary loss; voiding of licenses based on worthless or forged instruments.
  • Article 17 Health and Environment.
    • Part 1 Environment.
      • Section 45-20-170 Enforcement of litter laws.
    • Part 2 Health.
      • Section 45-20-171 Board of health fees.
    • Part 3 Nuisances.
      • Division 1 Abatement of Weeds.
        • Section 45-20-172 Applicability.
        • Section 45-20-172.01 Weeds may be declared a public nuisance and abated.
        • Section 45-20-172.02 Report of appropriate city official; resolution declaring a public nuisance.
        • Section 45-20-172.03 Notice to owner; contents; posting of signs.
        • Section 45-20-172.04 Hearing.
        • Section 45-20-172.05 Entry of municipal employees and agents on property to abate nuisance; abatement by private contractor.
        • Section 45-20-172.06 Accounting of cost of abatement.
        • Section 45-20-172.07 Cost to constitute weed liens; report to revenue commissioner; amounts to be included in tax bills; collection.
        • Section 45-20-172.08 Subpart cumulative in nature.
      • Division 2 Demolition of Unsafe Structures.
        • Section 45-20-172.50 Applicability.
        • Section 45-20-172.51 Demolition of unsafe structures by municipality.
        • Section 45-20-172.52 Meaning of "appropriate city official"; duties; notice of unsafe or dangerous condition.
        • Section 45-20-172.53 Hearing procedure; order; appeal.
        • Section 45-20-172.54 Report of cost of demolition; adoption of resolution fixing costs; proceeds of sale of salvaged materials; objections to findings of cost; notice.
        • Section 45-20-172.55 Assessment of costs; sale and redemption of lots.
        • Section 45-20-172.56 Payment of assessments.
        • Section 45-20-172.57 Subpart cumulative in nature.
  • Article 18 Highways and Bridges.
    • Section 45-20-180 Limitations on political signs, advertisements, etc.
  • Article 19 Legislature.
    • Section 45-20-190 Reserved.
  • Article 20 Licenses and Licensing.
    • Section 45-20-200 Reserved.
  • Article 21 Motor Vehicles and Transportation.
    • Section 45-20-210 Reserved.
  • Article 22 Parks, Historic Preservation, Museums, and Recreation.
    • Section 45-20-220 Reserved.
  • Article 23 Sheriff.
    • Part 1 Compensation.
      • Section 45-20-230 Salary.
    • Part 2 Jails.
      • Section 45-20-231 Jail concessions; concession fund.
    • Part 3 Pistol Permits.
      • Section 45-20-232 Fees; disposition of funds.
  • Article 24 Taxation
    • Part 1 Board of Equalization.
      • Section 45-20-240 Compensation.
    • Part 2 Revenue Commissioner.
      • Division 1 Creation of Office.
        • Section 45-20-241 Election; term of office.
        • Section 45-20-241.01 Duties of revenue commissioner.
        • Section 45-20-241.02 Clerks.
        • Section 45-20-241.03 Oath of office; bond.
        • Section 45-20-241.04 Office space and equipment.
        • Section 45-20-241.05 Collection and disposition of funds; compensation.
        • Section 45-20-241.06 Consolidation of offices.
        • Section 45-20-241.07 Offices of tax assessor and tax collector abolished.
      • Division 2 Redemption of Land.
        • Section 45-20-241.30 Tax sales, redemption duties transferred.
    • Part 3 Tax, Sales and Use.
      • Division 1 Exemptions.
        • Section 45-20-242 Rescue squads.
      • Division 2 Sales Tax.
        • Section 45-20-242.20 Applicability.
        • Section 45-20-242.21 Definitions.
        • Section 45-20-242.22 Levy of tax; exemptions.
        • Section 45-20-242.23 Monthly report.
        • Section 45-20-242.24 Addition of tax to sales price or admission fee.
        • Section 45-20-242.25 Collection of tax; enforcement.
        • Section 45-20-242.26 Applicability of parallel state provisions.
        • Section 45-20-242.27 Charge for collection; disposition of funds.
      • Division 3 Sales and Use Tax.
        • Section 45-20-242.50 Applicability.
        • Section 45-20-242.51 Privilege license and excise taxes.
        • Section 45-20-242.52 When taxes effective.
        • Section 45-20-242.53 Payment and reporting.
        • Section 45-20-242.54 Receipts; quarterly returns.
        • Section 45-20-242.55 Addition of tax to sales price or admission fee.
        • Section 45-20-242.56 Collection of tax; enforcement.
        • Section 45-20-242.57 Applicability of parallel state provisions.
        • Section 45-20-242.58 Charge for collection.
        • Section 45-20-242.59 Disposition of funds.
      • Division 4 Use Tax.
        • Section 45-20-242.80 Vehicle use tax.
        • Section 45-20-242.81 Levy of additional use tax.
    • Part 4 Tax. Lodging.
      • Section 45-20-243 Levy of tax.
      • Section 45-20-243.01 Exemptions.
      • Section 45-20-243.02 Monthly report; records; penalties.
      • Section 45-20-243.03 Application of state statutes.
      • Section 45-20-243.04 Disposition of funds.
      • Section 45-20-243.05 Severability.
      • Section 45-20-243.06 Cost of collection.
  • Article 25 Utilities.
    • Section 45-20-250 Reserved.
  • Article 26 Zoning and Planning.
    • Section 45-20-260 Reserved.