40-5-33
Section 40-5-33 Collection and report of countywide and school district taxes. The tax collector
shall collect all countywide and school district taxes and all other taxes as may be required
by law and shall report and disburse such taxes in the manner provided by law. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §221.)...
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11-51-58
Section 11-51-58 Collection of insolvent taxes; monthly reports, payment and settlement of
same. It shall be the duty of the county tax collector to collect insolvent municipal taxes
and make monthly reports, payment and settlement thereof with the city or town treasurer of
each municipality in the same manner and way and at the same time that he is required to do
in regard to state and county taxes under the provisions of law in regard to state and county
offices. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §715.)...

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40-5-1
Section 40-5-1 Keeping office open; visits to precincts. The tax collector shall keep his office
open at the courthouse all the year round. In all counties of the state having a population
of 100,000 or less according to the last or any subsequent federal census, the tax collector
shall be required between October 1 and January 1 in each year to visit each precinct in the
county by himself or by deputy to collect the taxes, and he shall give the same notice of
such appointments as is given by the tax assessor. The county commission may by order duly
entered on the minutes relieve the tax collector from making the visits to each voting place
above provided for when in the judgment of the commission it is deemed advisable and shall
by order specify the places in the county which the tax collector shall visit. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §189; Acts 1951, No. 658, p. 1116.)...
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45-41-141.08
Section 45-41-141.08 Payment and collection of financial charges. (a) Any financial charge
levied as provided in Section 45-41-141.03 shall become due and payable on October 1 in the
fiscal year of the county next succeeding the fiscal year during and for which such financial
charge is so levied and shall become delinquent if not paid before the next succeeding January
1 and otherwise in the same manner as county ad valorem taxes. Each owner shall make report
of the unit or units of property owned by him or her to the tax assessor at the time fixed
by law for making return of other property of such owner; and any owner whose property is
generally exempt from property taxation or who is not otherwise required to make report or
return to the tax assessor as aforesaid shall nevertheless at such time make report to the
tax assessor of the unit or units of property owned by him or her, all as if such unit or
units of property were subject to property taxation. The tax collector shall...
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11-51-53
Section 11-51-53 Annual settlement by tax collector and payment of balance of taxes collected.
The county tax collector must each year make a final settlement under oath with the treasurers
of such municipalities at the time he is required to make settlement with the state and then
pay over to the treasurers of such municipalities the balance of the municipal taxes due from
him as such tax collector and not paid over prior to that date according to the tax books
in the office of the judge of probate of that county in which such municipalities are situated.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §710.)...
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40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive
from the tax collector, out of the first money collected by him, giving duplicate receipts
therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector,
the following commissions: In counties where the collections, not including taxes on real
estate bid in by the state at tax sales and taxes which would be due on property except for
the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the
rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent
on the remainder. The commission herein provided for is to be calculated on collections for
real property and personal property, except motor vehicles, for the general fund of the state
and county. In counties where collections, not including taxes on property bid in by the state
at tax sales and taxes which would be due on property except for the...
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40-4-8
Section 40-4-8 Duty of county officials to furnish assessor and collector with books, blanks,
and stationery. It shall be the duty of the county commissions of the several counties in
this state to supply the tax assessor, tax collector, and such other tax officials or agents
whose duty it is to assess and value property for taxation under this title with all necessary
books, stationery, and printed blanks for the proper conduct of their several offices. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §36.)...
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11-85-57
Section 11-85-57 Joint planning agreements, etc., with adjoining counties, municipalities,
etc., authorized; changes of boundaries of regional planning and development districts to
include adjacent counties. (a) Commissions formed pursuant to this article shall have the
authority to enter into joint planning agreements, contracts, or programs with adjacent counties,
municipalities situated in adjacent counties, or adjacent regional planning and development
commissions. (b) If the Governor should determine that it is desirable to change the boundaries
of regional planning and development districts which have been defined and designated pursuant
to this article to include an adjacent county or counties within such district or districts,
he shall have the authority to do so in the manner and form set forth in Section 11-85-51;
provided, however, that the criteria or requirements set forth in subsection (b) of Section
11-85-51 with respect to population and numbers of contiguous counties...
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33-12-6
Section 33-12-6 Contributions to work of agency; tax levy by governing bodies. Lauderdale and
Limestone Counties and the municipalities located in the Alabama portion of the Elk River
Watershed are hereby authorized and empowered to contribute to the work of the agency any
amount or amounts of money that their respective governing bodies, acting in their sole discretion,
shall approve to be paid from the general fund of the respective county or municipality. Governing
bodies of such counties or municpalities are hereby empowered to levy and collect ad valorem
taxes within constitutional limits for such purposes, which are hereby declared to be for
municipal and county public purposes. (Acts 1965, No. 627, p. 1142, §6.)...
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40-1-7
Section 40-1-7 Liability of agents for taxes. When taxes are levied on the gross or net receipts
of any person, company, corporation, or association doing business in this state by any agent,
such agent shall be personally liable for such taxes, and the tax collector may collect the
same from such agent by garnishment or by the seizure and sale of any personal property belonging
to him, as if such taxes were assessed against him. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §887.)...
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