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Lamar County Commission approves three resolutions to clarify tax accounting, surplus sales and liability participation

January 09, 2026 | Lamar County, Alabama


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Lamar County Commission approves three resolutions to clarify tax accounting, surplus sales and liability participation
The Lamar County Commission on Dec. 8 approved three resolutions intended to clarify how county revenues and property sales are handled and to maintain liability-insurance participation.

Chair introduced a resolution to redirect accounting for the county’s half‑cent sales tax under an older law (cited in the meeting as Act 38 of 1977). Commissioners described the measure as a clarification rather than a tax increase: the revenue that had been split 25% per district will be accounted for countywide and distributed by the county engineer as needs arise. A motion to approve the resolution was moved, seconded and adopted; the chair noted signatures are required to finalize the document.

The commission also passed a surplus‑property resolution that carries forward language presented last year. Commissioners said the change is intended to address state-level limitations and allow the county to use broader online marketplaces for surplus equipment—bringing Lamar County practice more in line with other counties. The board voted to send the resolution to the county’s legislative delegates for introduction at the state level.

Finally, commissioners approved an LSIF longevity resolution related to the county’s liability insurance and voted to approve a related participation agreement with the ACCA pool. Commissioners discussed dividends and long‑term cost savings from the pool and characterized participation as cost‑effective compared with buying coverage locally.

Procedural details: motions were moved and seconded on each item and were approved by the commission during the meeting. The meeting record does not list individual roll‑call votes by commissioner name.

Next steps: the surplus‑property resolution will be forwarded to legislative delegates for introduction. The tax accounting and insurance participation resolutions require execution of paperwork and signatures to take effect.

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