Alabama § 45-26-244.61 Enhance Elmore Fund; Annual Reports

Alabama Statutes

§ 45-26-244.61 — Enhance Elmore Fund; Annual Reports

Alabama § 45-26-244.61

JurisdictionAlabama

Title 45Local Laws

Ch. 26Elmore County

Art. 24Taxation

Part 5Tax, Sales and Use

Subpart 32025 Tax

This text of Alabama § 45-26-244.61 (Enhance Elmore Fund; Annual Reports) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-26-244.61 (2026).

Text

(a)There is created the Enhance Elmore Fund in the county treasury. The proceeds deposited into this fund shall be appropriated as provided by law.

(b)The county commission shall produce an annual report that includes a detailed listing of all monies deposited into the fund and all expenditures from the fund during the previous fiscal year. This report shall be published by January 31 of each year on the county commission’s website.

(c)(1) By January 15 each year, the Elmore County Firefighter’s Association shall provide a report to the county commission on any expenditures from the fund to the association or fire departments. The county commission shall adopt the reporting requirements by resolution.

(2)Notwithstanding any other provision of law, the county commission may withhold the

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(a) There is created the Enhance Elmore Fund in the county treasury. The proceeds deposited into this fund shall be appropriated as provided by law.
(b) The county commission shall produce an annual report that includes a detailed listing of all monies deposited into the fund and all expenditures from the fund during the previous fiscal year. This report shall be published by January 31 of each year on the county commission’s website.
(c)(1) By January 15 each year, the Elmore County Firefighter’s Association shall provide a report to the county commission on any expenditures from the fund to the association or fire departments. The county commission shall adopt the reporting requirements by resolution.
(2) Notwithstanding any other provision of law, the county commission may withhold the allocation of monies from the fund to a fire department for failure to report as provided in subdivision (1). The county commission shall reallocate any funds withheld for use for public safety purposes.