40-5-3
Section 40-5-3 Bonds. Before assuming office the tax collector must execute a bond in duplicate
with a surety company authorized to do business in Alabama, payable to the State of Alabama,
in an amount to be determined for every county by the Comptroller. The amount of the bond
for each tax collector will be set at the beginning of his elected or appointed term for the
duration of such term. A new bond for an additional amount may be required whenever, in the
judgment of the Comptroller, the public welfare demands such action. The amount of the bond
will be determined by the use of the following table based on a percentage of the total annual
taxes collected as recorded in the latest audit report for each office published at least
four months prior to the date the bond is required to be filed: TABLE FOR COMPUTING AMOUNT
OF TAX COLLECTOR'S BOND. Over But Not Over Amount of Bond Of Excess Over Zero $ 250,000 $25,000
_____ $ 250,000 $1,000,000 $25,000 + 5% $ 250,000 $1,000,000 _____...
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45-45-201.13
Section 45-45-201.13 Fees, charges, penalties, and commissions. The director of the department
shall collect for the assessment and collection of state and county ad valorem tax on motor
vehicles the same fees, charges, penalties, and commissions fixed by law to be paid to the
tax assessor and tax collector for the same services. The fees, charges, penalties, and commissions
collected by the director of the department shall be paid into the general fund of the county.
(Acts 1971, No. 1862, p. 3024, § 15.)...
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45-46-233.21
Section 45-46-233.21 Salary; funding. Each such supernumerary sheriff shall serve for life
and receive from the county governing body in equal monthly installments, on the first of
each month, an annual salary of 50 percent of the salary of the current Sheriff of Marengo
County, which shall be adjustable in like manner with any salary increase the current sheriff
shall receive. For every year served as sheriff over 16 years the salary of the supernumerary
sheriff shall increase by two percent of the sheriff's salary at the time he or she ceased
to serve as sheriff up to a maximum of 62 percent of such salary. The tax collector, if there
is a supernumerary sheriff in Marengo County, shall out of the first money collected by him
or her pay to the county governing body the sum which shall be paid to the supernumerary sheriff
as heretofore set forth. The sum shall be deducted on a pro rata millage basis from payments
to the state, county, and all subdivisions and agencies thereof except...
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9-13-192
Section 9-13-192 Manner of collection of charge, fee, or assessment; distribution. The charge,
fee, or assessment will be levied and collected in the same manner as ad valorem taxes are
levied and collected. All revenues or moneys collected under the provisions of this article
shall be distributed by the office of the county tax collector, or person charged with the
collection of taxes, to the commission. The first assessment and collection of the levy provided
for herein shall be during and for the fiscal (tax) year beginning October 1 next following
the satisfaction of all prerequisites required herein for imposition of the levy herein provided.
(Acts 1989, No. 89-652, p. 1292, §5.)...
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11-51-40
Section 11-51-40 Adoption of ordinance providing for payment of municipal taxes upon basis
of state and county assessments for preceding tax year, etc.; operation under provisions of
article by certain cities. Any municipality may by ordinance provide that the tax year for
such municipality shall commence on October 1 of each year and end on the next succeeding
September 30 and provide for the effective date of such ordinance and further provide that
on and after each October 1 after the effective date of such ordinance municipal taxes shall
be based and due on state and county assessments for the preceding tax year and shall be due
and delinquent at the time when the state and county taxes for the preceding tax year are
due and delinquent. All cities whose taxes were, prior to the adoption of the 1940 Code, assessed
and collected under 1911 Acts, p. 130, or 1931 Acts, p. 337, shall continue under the provisions
of this article without passage of any ordinance. (Acts 1911, No. 155, p....
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11-51-44
Section 11-51-44 Lien for taxes. Such municipalities shall have a lien from, on, and after
October 1 of such municipal tax year upon each and every piece and parcel of property, real
and personal, for the payment of municipal taxes for that tax year which may be assessed
against the owners or upon such property for the use of such municipalities, which lien shall
have priority over all other liens, except for state and county taxes, and this lien shall
exist as to all land bid in by the state at tax sales for the annual tax thereafter assessed
on the value of the property so purchased in the event of the tax title failing. (Acts 1931,
No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §702.)...
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11-51-47
Section 11-51-47 Assessment book of tax assessor. The book required to be made for the county
tax assessor under the provisions of law shall also show the property subject to municipal
taxes in such municipalities and shall be so ruled that the amount of such municipal taxes
charged to each taxpayer or against property in favor of such municipalities for the next
succeeding municipal tax year on the assessed value of the then current state tax year can
be entered and extended and footed up and the footings carried from page to page and the total
amounts thereof footed up so as to show the amount of taxes to be paid to such municipalities.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §705.)...
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11-51-51
Section 11-51-51 Preparation, contents, and effect of receipt of tax collector. Upon collection
of taxes by the tax collector, he shall embrace in his receipt, required to be given as provided
by law in regard to state and county taxes, a statement of the amount of municipal taxes,
if any, paid on real estate, and municipal taxes, if any, paid on personal property
and, if any interest has accrued, a statement of the amount thereof paid. Such receipt shall
also show the tax year for which the municipal tax is paid and the municipality for which
the tax is paid, and such receipt shall be prima facie evidence that such taxpayer has paid
his municipal taxes for the year stated on real and personal property and other subjects
of taxation. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §708.)...

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11-51-66
Section 11-51-66 Proceedings for sale of land for payment of taxes - Duties of tax assessor
as to descriptive list. The county tax assessor shall calculate and enter municipal taxes
owing to such municipalities on the descriptive lists coming to him under and in accordance
with the provisions of law in regard to state and county taxes in the same manner and way
that he is required to do as to state and county taxes, and all provisions, proceedings, and
requirements as to state and county taxes shall be applicable to such municipal taxes. (Acts
1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §722.)...
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28-2-23
Section 28-2-23 Levy and collection of tax upon sale of malt beverages by counties or municipalities
permitting sale under article; disposition of proceeds from tax. Any county or municipality
which allows the sale of malt beverages under the provisions of this article shall be authorized
to levy and collect a tax upon the sale of such beverages in an amount not to exceed $.05
on each 12 fluid ounces or fraction thereof; provided, that the county shall not have authority
to impose such tax within any incorporated municipality within such county. A minimum of 60
percent of the proceeds of such tax shall be used solely for the purpose of public education,
with the remainder to be allocated by the county commission or municipal governing body levying
and collecting the tax for any other public use. The county commission shall distribute the
proceeds of this tax for public education to school systems within the county on the same
basis as the total calculated costs of the Foundation...
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