• Article 1 General and Miscellaneous Provisions.
    • Part 1 Disclaimer.
      • Section 45-26-10 Disclaimer.
    • Part 2 Compensation.
      • Section 45-26-11 Salary increases.
  • Article 2 Alcoholic Beverages.
    • Section 45-26-20 Reserved.
  • Article 3 Boards and Commissions.
    • Section 45-26-30 Reserved.
  • Article 4 Business, Labor, and Occupations.
    • Section 45-26-40 Reserved.
  • Article 5 Constables.
    • Section 45-26-50 Reserved.
  • Article 6 Coroner.
    • Section 45-26-60 Compensation.
  • Article 7 County Commission.
    • Part 1 Compensation.
      • Section 45-26-70 Expense allowance.
    • Part 2 Duties and Powers.
      • Section 45-26-71 Office supplies for county offices.
      • Section 45-26-71.01 Levy of motor vehicle and watercraft license issuance fees.
      • Section 45-26-71.02 Taxation.
    • Part 3 Membership.
      • Section 45-26-72 Election.
  • Article 8 Courts.
    • Part 1 Court Costs.
      • Section 45-26-80 Juvenile Court Services Fund.
      • Section 45-26-80.01 Law enforcement.
      • Section 45-26-80.02 Additional costs in certain cases; Elmore County Circuit Clerks Fund; judicial complex.
    • Part 2 Probate Court.
      • Division 1 Compensation.
        • Section 45-26-81 Salary.
      • Division 2 Fees.
        • Section 45-26-81.20 Indexing fee.
        • Section 45-26-81.21 1981 recording fee.
        • Section 45-26-81.22 1999 recording fee.
      • Division 3 License Division.
        • Section 45-26-81.40 License division created.
        • Section 45-26-81.41 Assessment and collection of taxes.
        • Section 45-26-81.42 License records.
        • Section 45-26-81.43 Collection and disposition of fees.
        • Section 45-26-81.44 Payment of ad valorem vehicle tax prerequisite to issuance of license or transfer; certificate of assessment.
        • Section 45-26-81.45 Vehicle information required for assessment.
        • Section 45-26-81.46 Renewal of license by mail; mail order fee.
  • Article 9 Economic and Industrial Development and Tourism.
    • Section 45-26-90 Reserved.
  • Article 10 Education.
    • Part 1 Board of Education.
      • Section 45-26-100 Compensation.
    • Part 2 Superintendent of Education.
      • Section 45-26-101 Compensation.
  • Article 11 Elections.
    • Section 45-26-110 Board of Registrars - Compensation.
  • Article 12 Employees.
    • Section 45-26-120 Mileage allowance.
    • Section 45-26-120.01 Clerical assistance for county officials.
  • Article 13 Engineer, County.
    • Section 45-26-130 Appointment and employment; duties; compensation; equipment and facilities.
  • Article 14 Fire Protection and Emergency Medical Services.
    • Part 1 Participation in Alabama Forestry Commission Fire Protection Program.
      • Section 45-26-140 Protection of forests; costs.
    • Part 2 Fire Protection and Emergency Medical Service Districts and Fee.
      • Section 45-26-141 Applicability.
      • Section 45-26-141.01 Legislative intent.
      • Section 45-26-141.02 Definitions.
      • Section 45-26-141.03 Fire protection fee - Levy, collection, and administration.
      • Section 45-26-141.04 Fire protection fee - Eligibility to receive proceeds.
      • Section 45-26-141.05 Fire protection fee - Use of proceeds.
      • Section 45-26-141.06 Establishment of districts.
      • Section 45-26-141.07 Alteration of district boundaries.
      • Section 45-26-141.08 Effect of annexation.
      • Section 45-26-141.09 Exemptions from fire protection fee.
      • Section 45-26-141.10 Collection and disposition of funds.
      • Section 45-26-141.11 Delinquent accounts.
      • Section 45-26-141.12 Volunteer fire department personnel; liability of county employees.
  • Article 15 Gambling.
    • Section 45-26-150 Reserved.
  • Article 16 Government Operations.
    • Section 45-26-160 Reserved.
  • Article 17 Health and Environment.
    • Section 45-26-170 Collection and disposition of fees; ability to pay.
  • Article 18 Highways and Bridges.
    • Section 45-26-180 Reserved.
  • Article 19 Legislature.
    • Section 45-26-190 Reserved.
  • Article 20 Licenses and Licensing.
    • Section 45-26-200 Voiding of license for invalid payment.
    • Section 45-26-200.01 Mileage allowance.
    • Section 45-26-200.02 Mobile homes.
  • Article 21 Motor Vehicles and Transportation.
    • Section 45-26-210 Reserved.
  • Article 22 Parks, Historic Preservation, Museums, and Recreation.
    • Section 45-26-220 Reserved.
  • Article 23 Sheriff.
    • Part 1 Compensation.
      • Division 1 Sheriff.
        • Section 45-26-230 Salary.
      • Division 2 Sheriff's Deputies.
        • Section 45-26-230.20 Salary and expense allowance.
    • Part 2 Funding.
      • Division 1 Sale of Abandoned Property.
        • Section 45-26-231 Records of abandoned and stolen property; storage.
        • Section 45-26-231.01 Sale of perishable property.
        • Section 45-26-231.02 Records of abandoned and stolen firearms; sale or destruction.
        • Section 45-26-231.03 Notice and sale of stolen or abandoned property.
        • Section 45-26-231.04 Claim of property.
        • Section 45-26-231.05 Record of sale; rejection of bid.
        • Section 45-26-231.06 Disposition of sale proceeds.
      • Division 2 Service of Process Fund.
        • Section 45-26-231.30 Fund established; fees.
    • Part 3 Jails.
      • Section 45-26-232 Allowances for feeding prisoners.
      • Section 45-26-232.01 Operation of jail store; law enforcement fund.
    • Part 4 Pistol Permits.
      • Section 45-26-233 Fees; disposition of funds.
    • Part 5 Police Jurisdiction.
      • Section 45-26-234 Police jurisdiction within Elmore County.
    • Part 6 Retirement.
      • Section 45-26-235 Receipt of badge, pistol, etc., upon retirement.
  • Article 24 Taxation.
    • Part 1 Board of Equalization.
      • Section 45-26-240 Compensation.
    • Part 2 Redemption of Lands.
      • Section 45-26-241 Procedures for sale and redemption of lands.
    • Part 3 Revenue Commissioner.
      • Section 45-26-242 Consolidation of unified system.
    • Part 4 Tax, Ad Valorem.
      • Section 45-26-243 Additional tax for education purposes.
    • Part 5 Tax, Sales and Use.
      • Division 1 1992 Tax.
        • Section 45-26-244 Applicability.
        • Section 45-26-244.01 Definitions.
        • Section 45-26-244.02 Levy of tax.
        • Section 45-26-244.03 Payment of tax.
        • Section 45-26-244.04 Addition of tax to sales price or admission fee.
        • Section 45-26-244.05 Collections and enforcement.
        • Section 45-26-244.06 Application of state statutes.
        • Section 45-26-244.07 Charge for collection.
      • Division 2 Rainy Day Fund.
        • Section 45-26-244.30 Applicability.
        • Section 45-26-244.31 Definitions.
        • Section 45-26-244.32 Levy of tax.
        • Section 45-26-244.33 Payment of tax.
        • Section 45-26-244.34 Addition of tax to sales price or admission fee.
        • Section 45-26-244.35 Collections and enforcement.
        • Section 45-26-244.36 Application of state statutes.
        • Section 45-26-244.37 Charge for collection.
        • Section 45-26-244.38 Authorization to levy tax; referendum; renewal and termination.
        • Section 45-26-244.39 Creation of fund.
    • Part 6 Tax. Severance.
      • Section 45-26-245 Definitions.
      • Section 45-26-245.01 Severance tax levied.
      • Section 45-26-245.02 Producer reports and payments.
      • Section 45-26-245.03 Purchaser and transporter reports.
      • Section 45-26-245.04 Collection of taxes; enforcement.
      • Section 45-26-245.05 Charge for collection.
      • Section 45-26-245.06 Disposition of funds.
  • Article 25 Utilities.
    • Section 45-26-250 Reserved.
  • Article 26 Zoning and Planning.
    • Section 45-26-260 Reserved.