Article 1 General and Miscellaneous Provisions.

Part 1 Disclaimer.

Section 45-25-10 Disclaimer.

Part 2 Compensation.

Section 45-25-11 Compensation of revenue commissioner, judge of probate, and license official.

Article 2 Alcoholic Beverages.

Section 45-25-20 Reserved.

Article 3 Boards and Commssions.

Section 45-25-30 Reserved.

Article 4 Business, Labor, and Occupations.

Section 45-25-40 Reserved.

Article 5 Constables.

Section 45-25-50 Reserved.

Article 6 Coroner.

Section 45-25-60 Compensation.

Article 7 County Commission.

Part 1 Compensation.

Section 45-25-70 Expense allowance.

Part 2 Membership.

Section 45-25-71 Election of members.
Section 45-25-71.01 Staggered terms.
Section 45-25-71.02 Composition of commission; powers, duties, and authorities.

Article 8 Courts.

Part 1 Circuit Court.

Section 45-25-80 Expense allowance of circuit court register.

Part 2 Court Costs.

Division 1 DeKalb County Preservation of Justice Act.

Section 45-25-81 Judicial Administration Fund.

Division 2 Juveniles.

Section 45-25-81.20 Fee for juvenile probation purposes.

Division 3 Law Library.

Section 45-25-81.40 Library fee; maintenance and management of law library.

Division 4 Sheriff.

Section 45-25-81.60 Additional court costs.

Part 3 District Attorney.

Section 45-25-82 Expense allowance.

Part 4 Probate Court.

Section 45-25-83 Fee for copies of instruments.
Section 45-25-83.01 Renewal of business licenses by mail.
Section 45-25-83.02 Indexing system; special indexing fee.

Article 9 Economic and Industrial Development and Tourism.

Part 1 Community Development.

Section 45-25-90 DeKalb County Community Development Commission.

Part 2 Economic Development.

Section 45-25-91 DeKalb County Economic Development Authority.

Part 3 Industrial Development.

Division 1

Section 45-25-92 Industrial Development Authority - Creation; composition.
Section 45-25-92.01 Industrial Development Authority - Meetings.
Section 45-25-92.02 Industrial Development Authority - Instrumentality.
Section 45-25-92.03 Industrial Development Authority - Officers; personnel.
Section 45-25-92.04 Industrial Development Authority - Powers.
Section 45-25-92.05 Industrial Development Authority - Office.
Section 45-25-92.06 Industrial Development Authority - Funding.

Division 2

Section 45-25-92.30 Jackson/DeKalb Counties Industrial Development Authority.

Article 10 Education.

Part 1 Board of Education.

Section 45-25-100 Election of members.

Part 2 Superintendent of Education.

Section 45-25-101 Election; term; compensation; qualifications; powers and duties; vacancy.

Article 11 Elections.

Section 45-25-110 Expense allowances for election workers.

Article 12 Employees.

Section 45-25-120 Reserved.

Article 13 Engineer, County.

Section 45-25-130 Qualifications; compensation; duties; employment of road supervisor.

Article 14 Fire Protection and Emergency Medical Services.

Section 45-25-140 Reserved.

Article 15 Gambling.

Section 45-25-150 Reserved.

Article 16 Government Operations.

Section 45-25-160 Assistance to DeKalb County Association for Retarded Citizens, Inc.
Section 45-25-160.01 Use of mechanical or facsimile devices for signatures.
Section 45-25-160.02 Liability for monetary loss.
Section 45-25-160.03 Distribution of Tennessee Valley Authority payments in lieu of taxes.

Article 17 Health and Environment.

Part 1 Envrionment.

Section 45-25-170 DeKalb County Septic Tank Bond Fund.

Part 2 Health.

Section 45-25-171 Board of health fees.

Article 18 Highways and Bridges.

Section 45-25-180 Reserved.

Article 19 Legislature.

Section 45-25-190 Reserved.

Article 20 Licenses and Licensing.

Section 45-25-200 Revenue officer.

Article 21 Motor Vehicles and Transportation.

Section 45-25-210 Reserved.

Article 22 Parks, Historic Preservation, Museums, and Recreation.

Section 45-25-220 Reserved.

Article 23 Sheriff.

Part 1 Compensation.

Section 45-25-230 Additional compensation for hazardous duty.
Section 45-25-230.01 Expense allowances; salary.

Part 2 Jail.

Section 45-25-231 Jail store and inmate telephone system.

Part 3 Pistol Permit.

Section 45-25-232 Fee; sheriff's fund.

Article 24 Taxation.

Part 1 Revenue Commissioner.

Division 1 Office Created.

Section 45-25-240 Election; consolidation of offices; deputies, clerks, and assistants; duties.

Division 2 License Division.

Section 45-25-240.20 Creation; quarters, equipment, supplies, etc.; personnel.
Section 45-25-240.21 Issuance of licenses and titles; commissions and fees.
Section 45-25-240.22 Recordkeeping; reporting.
Section 45-25-240.23 Charge and collection of fees; refunds.
Section 45-25-240.24 Payment of tax required for issuance of license.
Section 45-25-240.25 Vehicle information required for assessment.
Section 45-25-240.26 Retrieval or voiding of license.
Section 45-25-240.27 Monthly roster; renewal by mail.

Division 3 Redemption of Land.

Section 45-25-240.70 Procedure for sale and redemption of lands.

Part 2 Tax. Ad Valorem.

Section 45-25-241 DeKalb County Rural Water Authority.

Part 3 Tax, Gasoline and Motor Fuels.

Division 1 1959 Tax.

Section 45-25-242 Definitions.
Section 45-25-242.01 Levy of tax.
Section 45-25-242.02 Statement of sales and withdrawals.
Section 45-25-242.03 Recordkeeping.
Section 45-25-242.04 Report of business address.
Section 45-25-242.05 Violations.
Section 45-25-242.06 Enforcement.
Section 45-25-242.07 Delinquency in payment of tax.
Section 45-25-242.08 Payment of tax deemed a credit against amount due.
Section 45-25-242.09 Penalties.
Section 45-25-242.10 Quarterly reports of gasoline shipments.
Section 45-25-242.11 Special fund.
Section 45-25-242.12 Disposition of proceeds.

Division 2 1975 Tax.

Section 45-25-242.40 Definitions.
Section 45-25-242.41 Levy of tax.
Section 45-25-242.42 Statement of sales and withdrawals.
Section 45-25-242.43 Recordkeeping.
Section 45-25-242.44 Report of business address.
Section 45-25-242.45 Violations.
Section 45-25-244.46 Enforcement.
Section 45-25-242.47 Delinquency in payment of tax.
Section 45-25-242.48 Payment of tax deemed a credit against amount due.
Section 45-25-242.49 Penalties.
Section 45-25-242.50 Quarterly reports of gasoline shipments.
Section 45-25-242.51 Special fund.
Section 45-25-242.52 County General Road Department Fund.
Section 45-25-242.53 Grants to municipalities.
Section 45-25-242.54 Ratification of expenditures.

Part 4 Tax, Lodging.

Section 45-25-243 Lodging tax levied.

Part 5 Tax, Tobacco.

Section 45-25-244 Levy of tax.

Article 25 Utilities.

Section 45-25-250 Definitions.
Section 45-25-250.01 Legislative intent.
Section 45-25-250.02 Amendment of certificate of incorporation.
Section 45-25-250.03 Board of directors.
Section 45-25-250.04 Powers of authority.
Section 45-25-250.05 Additional powers and rights.
Section 45-25-250.06 Contracts of the authority.
Section 45-25-250.07 Rates, fees, and charges.
Section 45-25-250.08 Planning, development, operation, etc., of water, sewer, or garbage systems.
Section 45-25-250.09 Rights-of-way.
Section 45-25-250.10 Governmental functions; liability of authority.
Section 45-25-250.11 Exemption from taxes, fees, etc.
Section 45-25-250.12 Exemption from usury statutes.
Section 45-25-250.13 Dissolution of authority.
Section 45-25-250.14 Validity of certificate of incorporation.
Section 45-25-250.15 Proceedings, notice, and approval of authority actions.
Section 45-25-250.16 Auditing.
Section 45-25-250.17 Funding.

Article 26 Zoning and Planning.

Section 45-25-260 Reserved.