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Published by the Association of County Commissions of Alabama Volume 58, Number 4 July | August 2014 Martin & Cobey Revised:Layout 1 2/20/2012 4:34 PM Page 1

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Published by the Association of County Commissions of Alabama Volume 58, Number 4 July | August 2014 Martin & Cobey Revised:Layout 1 2/20/2012 4:34 PM Page 1 Published by the Association of County Commissions of Alabama Volume 58, Number 4 July | August 2014 Martin & Cobey revised:Layout 1 2/20/2012 4:34 PM Page 1 B r i a n M o o r e P 2 5 6 . 2 3 2 . 5 3 8 4 B M o o r e @ M a r t i n a n d c o B e y . c o M W W W . M a r t i n a n d c o B e y . c o M in this issue VOLUME 58, NUMBER 4 from the cover... Tax filing with ONE SPOT working well .............................20 Alabama Tax Tribunal gets cranked up ............................22 Tax IDs: A step to business license reform ......................24 Is time right for counties to exit Alabama Trust Fund? .....26 Laying groundwork to enforce existing taxes on internet, catalog transactions ...........................................29 news you can use... Oil sands development brings concerns .........................10 Oil Sands 101 ...................................................................13 Counties put debris contracts to the test .........................16 LGHIP board transition in full swing .................................18 Legislative changes at the state and federal level always mean adjustments for counties, where every Affiliate Briefing .................................................................32 single stream of revenue must be monitored closely so that essential services can be provided to citizens. point of view... President’s Corner .............................................................4 Looking ahead to prison reform, leadership development The County Line ................................................................. 6 Why worry about party loyalty in primaries when price tag is real concern? In Legal Terms ....................................................................8 Personnel policies apply broadly A voice from Alabama’s 67 counties ................................35 Chad Sowell, E-911 Director, Henry County President, Alabama Association of 911 Districts COUNTY COMMISSION is published bi-monthly by the Association of County Commissions of Alabama, Inc.; P.O. who we are... Box 5040; Montgomery, AL 36103. Subscription rates are $20 2013-14 ACCA Board of Directors ...................................38 per year, which is included in the dues of members. Additional copies, when available, are $2 each to non-members. Peri- odicals postage paid at Montgomery, Alabama. Postmaster: ACCA Staff ........................................................................38 Send address changes to COUNTY COMMISSION; P.O. Box 5040; Montgomery, AL 36103. USPS 985-380 COUNTY COMMISSION | 3 President’s CORNER ust the other day, it I really just want to enjoy every happened. I realized that minute of the honor you bestowed Jsoon someone else will be on me and my county. I am the president of this organization. first commissioner from Chambers Someone else will preside over our County to ever serve as president of outstanding board of directors, and this Association. And that has been someone else will interact with the an honor for the other members of Association staff on a weekly – if not my commission as well as for me. daily – basis. I am so looking forward to our The call was innocent enough. Our convention and our focus on prison executive director wanted to discuss reform, and I am eager to be part establishing a new Policy Team on of the legislative debate in 2015. prison reform in Alabama. The Clearly I have a better perspective team, he outlined, would begin work on county government after this immediately and focus its efforts on last year, and that will help me be a preparing our organization and the stronger and more effective advocate Hon. Debbie Wood for counties. President Alabama Sheriffs’ Association for what promises to be a challenging legislative debate on reforming We’ll also focus some of our energy Alabama’s prison system. at the convention on kicking off our new leadership program, called PLAN or Practical Leadership The team would be composed of Action Network, which will develop Looking ahead county commissioners, sheriffs, leaders for our Association. This county administrators, a county project was started by former ACCA to prison reform, attorney and a county jail President Ricky Harcrow, whose administrator. The first meeting vision for enhancing the backbone leadership would coincide with the first session of our Association will pay dividends of the legislature’s Prison Reform for all our counties. development Task Force. I will be excited to see the “If you think it is appropriate,” commissioners who step up to be I want to the director said, “I will call a part of this demanding program, savor every (Mobile Commissioner) Merceria requiring a commitment of more Ludgood and ask her to make the than 18 months, beginning in minute of this appointments, because the new December and concluding in August amazing year Policy Teams are officially appointed of 2016. by the new president.” I want to thank each of you who At that moment, I realized that one took part in our Coffee at the of the most rewarding and exciting Courthouse events. It seems that years of my life in public service everyone felt the event helped was near its end. In just a few short unify county elected officials – weeks we will gather at our Annual commissioners, probate judges, Convention, and the membership sheriffs and tax officials – and will will elect a new president. My 12 enhance our ability to work together months as president will be over. in the coming years. I trust the 4 | COUNTY COMMISSION project will continue as we ready for hard work, the many dangerous bills second loss to Florida State. It the 2015 session. that would have harmed counties was an honor to represent you that were defeated or amended. morning and to see the leadership Our legislative accomplishments position our Association holds on were many this year – including a The year has certainly passed very the national level. new act to collect county debts by quickly. It just seems like only off-setting state income tax refunds, a few days ago that I arrived in Our director and I spent some very a new governing Washington, productive time on Capitol Hill, board for our D.C., last January stressing the importance of counties local government It seems that everyone – tired and a bit and the legislative priorities on the health insurance felt the event helped unify disappointed – federal level. I was happy when program and a but so pleased to the details of the day were finally county elected officials – bill to ensure have the chance to over that evening and I could catch that ad valorem commissioners, probate represent you and a little rest before starting out on taxes throughout judges, sheriffs and tax our Association on another day of standing up for our state are officials – and will enhance the national level. counties in Alabama. collected without the need for a our ability to work together in I had flown almost Yep, I was tired that day – it’s a long technical re- the coming years. directly from the way from Pasadena to D.C. But I’m levying of the tax final BCS National not tired now. I’m not tired of being each year. Several College Football president and I’m not tired of being other ACCA Bills also became law – Championship in Pasadena, Calif., a part of this Association and its I’m looking forward to holding up a to our nation’s Capital in order to leadership team. BIG plaque that lists all the new bills join a meeting of state Association during our convention luncheon on Presidents and Executive Directors I’m not tired – even if this wonderful Thursday – and, because of all our the day following Auburn’s last- year is almost over. n One free, easy call gets your utility lines marked AND helps protect you from injury and expense. Safe Digging Is No Accident: Always Call 811 Before You Dig. Know what’s below. Always call 811 before you dig. Visit www.al811.com for more information. COUNTY COMMISSION | 5 THE COUNTY LINE he message from Mississippi Now, this magazine isn’t the place to was loud – if not clear. The discuss political party strategy, and Treal question is what Alabama this Association isn’t likely to take county officials decide to do with it. a position on party matters. We’ve always worked hard to navigate as far When Thad Cochran held onto one as possible from those kind of no-win of Mississippi’s U.S. Senate seats a situations. But there’s another issue few weeks ago by courting voters with party primaries – one grounded who traditionally run from, rather in dollars and cents – that must raise than participate in, the Republican its head if changes in Alabama’s party Party runoff election, commentators primary process are considered. throughout the country took notice. Even here in Alabama, where we have Every other year Alabama holds traditionally said “Thank Goodness a political party primary with the for Mississippi” whenever anyone has winners facing each other in the criticized us, everyone had an opinion. November general election. Usually Sonny Brasfield this “party” event is in June with a Executive Director The fall-out from the Mississippi vote run-off in July. The 2012 primary was was whether one candidate could in March, and the jury is still out on – or should – be allowed to gain an the scheduling of the 2016 primary. advantage by trying to turn the party But it isn’t the timing, but the price primary into something more like tag, of the “party” primaries that Why worry about a general election where everyone is has been just below the surface for free to vote for whomever they see fit. decades. party loyalty In Mississippi everyone agreed that the election was influenced, perhaps Every candidate who seeks in primaries even decided, by tactics aimed at nomination by a major political attracting voters into the Republican party must pay a party “qualifying” when price tag primary who might be seen as “non- fee.
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