The Jackson County Commission took action recently to protect one of its largest revenue streams, moving to intervene in a statewide tax lawsuit while also approving a contract to help complete the county’s hazard mitigation plan, finalizing courthouse parking lot changes, and setting the New Year holiday schedule for county employees.
The November 24 meeting opened with roll call, prayer and the Pledge of Allegiance before commissioners quickly moved through new business and into a lengthy work session focused on equipment needs, road safety and future courthouse renovations.
In what commissioners described as a critical financial matter, the Commission unanimously approved a resolution authorizing Jackson County to intervene as a defendant in litigation involving Alabama’s Simplified Seller Use Tax (SSUT) program.
The SSUT program, created by the Alabama Simplified Seller Use Tax Remittance Act, allows the state to collect use tax from online and remote sellers on behalf of local governments. The revenue has become a major funding source for counties and municipalities across Alabama.
According to the resolution, on August 12, 2025, the City of Tuscaloosa, the Tuscaloosa City School System and the City of Mountain Brook filed suit in Montgomery County Circuit Court against Revenue Commissioner Vernon Barnett in his official capacity. The lawsuit asks the court to disqualify certain businesses from participating in the SSUT program.
On November 10, the court set a 30-day deadline for other interested parties to file motions to intervene.
The Commission’s resolution notes that SSUT is one of Jackson County’s top four revenue sources, and that those four sources together make up about 75% of the county’s general fund revenue. Commissioners warned that if the lawsuit is successful, the county’s ability to maintain current levels of public services would be jeopardized.
The resolution directs Jackson County to “take all necessary actions, whether by itself or as part of a joint undertaking” to intervene as a defendant in the case and protect the county’s interest in the tax revenues. The measure passed without opposition.
Commissioners approved a formal job description for a receptionist position that will be based at the Jackson County Courthouse Annex.The position, housed under the Revenue Commission and classified as non-exempt, will report to the Revenue Commissioner. Duties include serving as the primary front-desk contact for the general public and interacting regularly with elected officials, legislative offices, attorneys, mayors, economic development officials, chambers of commerce, the news media and others, while performing administrative tasks that support efficient operation of the courthouse and annex. The job description had been discussed at the previous meeting and was approved with no further debate.
The Commission revisited several change orders related to the courthouse parking lot and sidewalk project, which had been partially approved at an earlier meeting.
Previously, commissioners approved Change Orders #3 and #5 and rejected Change Order #2, which involved repair of a damaged line the county determined should be the contractor’s responsibility. Four other change orders – #1, #4, #6 and #7 – were held for additional review to confirm quantities and costs, especially for rock and dirt removal and sidewalk upgrades needed for ADA compliance.
After further review by the county’s construction manager, JMR, and staff, the Commission approved the revised change orders.
Change Order #1 – Rock removal and French drain work, with cubic yardage agreed to by JMR and the contractor.
Change Order #4 (Revision 2) – Expanded sidewalk replacement to ensure the full length along the north and east sides of the courthouse meets ADA standards, at an additional cost of $4,485.
Change Order #6 (Revision) – Dirt removal quantities and costs were reduced, lowering the change order by $7,617.
Change Order #7 (Revision) – Repair work to the storm sewer beneath the parking lot was recalculated, dropping the cost from $9,883 to $1,541, a reduction of $8,342.
Officials said the approvals complete the list of change order requests needed to finish the courthouse parking lot and sidewalk improvements.
The Commission also approved a contract to assist the Emergency Management Agency (EMA) with completing an update to the county’s Hazard Mitigation Plan.
EMA Director Josh Whitcomb told commissioners the department has already completed significant research and begun required public meetings, but new and rapidly changing federal guidelines have made it difficult to keep the project on schedule. The current deadline to complete the update is December 31, and Whitcomb said he was not confident EMA could finish without outside help.
The Commission approved an agreement with CPD Design Solutions, LLC to complete the plan. The completion will cost a total of $17,000, payable in six installments of $2,400 per month, with a final $2,600 payment at completion. Funding for the contract had already been built into the current fiscal year budget and reviewed by the county attorney. The motion to approve and authorize the chair to sign the contract passed.
In keeping with its long-standing practice of aligning with the state holiday calendar and providing additional days when holidays fall adjacent to weekends, the Commission designated Thursday, January 1, 2026 and Friday, January 2, 2026 as New Year holidays for county employees.
Commissioners noted that while the official state holiday schedule had not yet been released, they wanted to go ahead and set the dates so employees could plan. The motion passed unanimously.
After finishing new business, the Commission moved into a work session that covered solid waste equipment, courthouse architectural services, the Bridgeport State Dock, road safety projects and striping.
Commissioners revisited a proposal from the previous meeting to surplus a 2016 roll-off truck and purchase a replacement.
Solid Waste officials reported that the 2016 truck has roughly 222,000 miles and has required about $5,221 in maintenance since 2024, mostly small items. A new roll-off truck on state bid would cost about $249,000, while auctioneers JM Wood have guaranteed a minimum sale price of $67,500 for the old truck at their auction.
The discussion also intersected with the department’s broader financial picture. Scottsboro Solid Waste is increasing landfill rates, a move that could add an estimated $80,000 per year to the county’s costs. Commissioners are exploring alternative landfill options in an effort to avoid raising rates on county customers.
Officials noted that Solid Waste began the year with around $500,000 in cash reserves, but must balance truck replacement, rising landfill costs and operating needs. They also cited a separate 2019 truck currently undergoing a $23,000 rear-end repair as an example of the risks of keeping heavy equipment in service too long under harsh conditions.
A motion was made to move forward with surplusing and replacing the truck; however, the motion to suspend the rules and act immediately did not receive a second. The matter was tabled for further discussion.
Commissioners also discussed progress toward choosing an architectural/engineering firm to design renovations for the first floor of the courthouse, which will need to be re-configured once some offices move to the annex and other spaces.
Working through Invest in Alabama Counties and the Association of County Commissions of Alabama, the county spoke with four firms already pre-qualified under a negotiated rate structure.
Those who sat in on interviews – including the sheriff, probate judge, district officials, the county administrator and staff – said all four firms were capable, but two clearly stood out as the best fit for the project: Bill Whitaker Architecture, a smaller firm noted for its personal approach and courthouse experience, and CH Architects, a larger firm praised for its organization and strong ideas during walkthroughs.
Officials said both firms indicated they could provide a reasonable cost estimate for the renovation by mid-January, helping the county begin looking for funding.
The Commission plans to invite Bill Whitaker and CH Architects back to present at an upcoming work session before making a final selection.
Public Works estimated about $36,000 in labor and equipment costs would be needed to help clean up roughly 14 acres at the Bridgeport Dock site, which is being used as an interim dock under the oversight of a newly formed dock authority board. The chairman said more information would be gathered on cost-sharing options before any decision is made.
The Commission reviewed an LRSI grant award that will retrofit bridge rail and approaches at three sites using a 90/10 funding split. A resolution committing the county to the local match will be placed on a future agenda.
Public Works received authorization to surplus a 2008 Ford F-550 with a seized engine and bid up to $30,000 at the December JM Wood auction for a 2005 Ford F-750 dump truck previously owned by a utility company, to be used as a patch truck.
County Engineer Johnathon Campbell presented a list of striping and marker needs, including citizen-requested locations on fog-prone ridge roads and recently paved, higher-traffic county roads. The Commission asked for funding options and expects to consider a striping package at a later meeting.
In closing comments, commissioners asked residents to keep the Skyline community in their prayers following the recent injury of a 16-year-old student in a car accident. They thanked county employees for their hard work and wished citizens a safe and happy Thanksgiving.
The Jackson County Commission is scheduled to meet again on December 8, 2025 at the courthouse.
