Alabama § 45-46-70.02 - Powers and Authority of Board.
Full text of Alabama Code of Alabama § 45-46-70.02 — Powers and Authority of Board., with citation guidance and answers to common questions.
§ 45-46-70.02. Powers and Authority of Board.
The board of revenue shall have the power and authority to direct and control the property of Marengo County as it may deem expedient, according to law, and to levy a tax for general purposes and special taxes for particular county purposes, according to the laws of Alabama; to examine, settle, and allow accounts and claims chargeable against the county; to audit and settle the accounts of all officers having the care, management, collection, or disbursement of money belonging to the county, or appropriated to its use and benefit, and may have the books of the officers audited or examined by accountants, when it deems same necessary; to have the exclusive control of the convict labor of the county, and the disbursement of the proceeds of same; to regulate and control the purchase of stationery, supplies, office furniture, fixtures, typewriters, records, and books for county purposes; to provide for the purchase and payment out of the county funds of the necessary stationery, office furniture, fixtures, typewriters, books, records, supplies, and postage for the use of the board of revenue in the conduct of its official business; to employ janitors and other help to care for, look after, and protect the court house and the various offices therein as well as the court house square; to provide heat, lights, and water for the use of the court house and jail and to keep the same clean, comfortable, and in a sanitary condition; to have telephones installed in the court house for county business, and to pay for the necessary telephone and telegraph messages about county business; and the sole right and authority to bind the county on any contract for the payment of money, and the sole right and authority to pay any debt due by the county on any existing lawful contract.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-46-70.02
What does Code of Alabama § 45-46-70.02 cover?
Section 45-46-70.02 ("Powers and Authority of Board.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-46-70.02?
A common citation format is "Code of Alabama § 45-46-70.02" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-46-70.02 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.