County Commission | The Magazine March 2019 | Page 24

FROM THE COVER
Alabama County Platform 2019
The Alabama County Platform was approved by the ACCA Board of
Directors and the ACCA Membership at the 2018 Legislative Conference.
Alabama County Foundation Principles
The 11 Foundation Principles of the Association of County Commissions of Alabama (“Association”) were established by the
Association’s membership to promote the core values and positions of Alabama’s 67 county governments. These foundation
principles form the cornerstone from which all county policy positions, legislative priorities and general legislative advocacy
is derived in order to promote the improvement of the State of Alabama and its instrumentalities.
Alabama Governmental Structure
Foundation Principle: The relationship
between Alabama counties and the Alabama
Legislature is established in constitutional
and statutory law. The preservation of a
constitutional relationship between the
State of Alabama and its counties, as well
as a workable and productive statutory
allocation of responsibilities between the
state and the counties, is essential to the
delivery of services. Therefore, Alabama
counties encourage the Alabama Legislature
to fully fund state agencies and opposes
the shifting of costs and administrative
responsibility of state functions to the local
level through the state budget process.
Mandated and Unfunded Legislation
Foundation Principle: Without the
authority to levy taxes or even collect fees for
services, Alabama counties constantly struggle
to provide an adequate level of services
to ensure health, safety and prosperity
of local citizens. Alabama’s constitution
provides protection from the enactment of
mandated and unfunded responsibilities
onto county government to ensure the
financial integrity of the commission. The
Association strongly supports the intent of
Alabama’s constitutional language prohibiting
the enactment of unfunded mandates and
opposes the establishment of such mandates
through federal or state administrative
actions.
Revenue Protection
Foundation Principle: Counties are partners
with the State of Alabama in the collection
of revenue and the delivery of services
24 | MARCH 2019
funded by the collection of such revenue.
Many taxes collected by the counties as well
as the state are earmarked for distribution
between the two levels of government to
ensure the provision of services. Likewise,
the Legislature considers the abatement or
exemption of many taxes levied by or on
behalf of the county commission. County
services cannot be funded during either the
short- or long-term if the necessary revenue
is interrupted. The Association opposes
mandated abatement or exemption of the
local proceeds of any taxes as well as the
alteration of the allocation formula used to
distribute tax proceeds between the state and
its counties.
County Operations and
Budget Authority
Foundation Principle: The county
governing body serves as both the legislative
and administrative branch of government at
the local level – carrying out both budgetary
duties as well as providing administrative
leadership for many functions. The
budgetary, personnel and administrative
functions carried out by the county
commission are essential to the financial and
operational health of county government in
Alabama. The Association opposes any efforts
that will obstruct the commission’s ability
to effectively govern and to maintain the
administrative and financial well-being of the
services delivered by the county commission.
County Expenditures for
Compensation and Benefits
F oundation Principle: The County
Commission is charged with making the
budgeting decisions necessary to provide
the most effective and efficient services to
the citizens within the revenue available in
each of the 67 courthouses. Legislatively-
mandated adjustments in salary and benefits
pose a threat to the delivery of such services.
For this reason, the Association opposes any
legislation that mandates any expenditure
of county revenues for the payment of
compensation, salary supplements, expense
allowances, or benefits for current or former
government officials or employees.
Economic Development and
the Alabama Trust Fund
Foundation Principle: Alabama counties
play an ever-growing and vital role in
the state’s economic development efforts,
providing services, financial support and
community leadership necessary to attract and
retain important employers. Counties must
be able to access the revenue necessary to
carry out this function and must be included
in any reforms and initiatives that alter
Alabama’s law regarding economic incentives
and requirements. Revenue from the Alabama
Trust Fund is essential to meeting these goals
and must be protected from unnecessary
raids and expenditures. The Association will
actively oppose any removal of revenue from
the Alabama Trust Fund and seeks to be
a partner in those economic development
efforts that emphasize a partnership between
the state and its counties.
Election Administration
Foundation Principle: Alabama’s election
laws must maintain an unquestioned level
of integrity and objectivity while avoiding