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6-6-480
Section 6-6-480 "Salary" defined. The term "salary," as used in this division,
is not intended to include or cover costs and charges of court or fees, commissions, percentages,
or allowances of public officers, and such are not subject to writs of garnishment under the
provisions of this division. (Acts 1923, No. 427, p. 575; Code 1923, §8090; Code 1940, T.
7, §1034.)...
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11-43A-9
Section 11-43A-9 Election of municipal officers; division of municipality into districts; qualifications
and eligibility of candidates; runoff election; term of office; exception for Class 6 cities.
(a) In all cities to which this section applies, except Class 6 cities wherein the municipal
governing body has elected to have a nine-member council, as authorized in Section 11-43A-8,
the election for the first officers of the municipality shall be held on the same date as
the date of election for the next ensuing general municipal election. Except as otherwise
provided for in Section 11-43A-1.1, the election of the governing body of the municipality
shall cause the municipality to be divided into three districts containing as nearly an equal
number of people as possible. Candidates shall qualify in the manner prescribed in the general
municipal election laws and shall have the qualifications and eligibility set forth therein.
Each candidate shall announce that he or she is to become a...
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40-1-47
Section 40-1-47 Investment of ad valorem taxes. On and after October 1, 1988, all tax collectors,
elected assistant tax collectors, revenue commissioners, license commissioners, and other
officials charged with assessing and/or collecting ad valorem taxes in the various counties
of this state shall invest the ad valorem taxes collected by such officials in short term
investments for the period of time between collection of said taxes and distribution of same
as required by law. All interest earned on such investments shall be paid into the county
general fund for use as determined by the county governing body, except that 10 percent of
said interest earned on such investments shall be maintained by the county treasurer in separate
funds designated as the special fund of the tax assessor, tax collector, and if elected the
assistant tax assessor or assistant tax collector, and the revenue commissioner, license commissioner,
or such other official charged with assessing and/or collecting...
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45-8A-115
Section 45-8A-115 Additional ad valorem taxes; special election approval; use of proceeds.
(a) In accordance with the pertinent provisions of Amendment 373 of the Constitution of Alabama
of 1901, the governing body of the City of Oxford, Alabama, in Calhoun County and Talladega
County may levy and provide for the collection of an additional 15 mills ad valorem taxes
on taxable property situated within the city. (b) The additional ad valorem taxes levied and
collected pursuant to this section are subject to the approval of a majority of the qualified
electors residing in the City of Oxford who vote on the proposed additional ad valorem taxes
at a special election called and held for such purpose as provided for in Amendment 373 of
the Constitution of Alabama of 1901. (c) The net proceeds from any additional revenue accruing
to the city from the additional tax revenue resulting from this section shall be paid to the
municipal general fund and shall be allocated and expended solely for...
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40-9-19
Section 40-9-19 Homesteads. (a)(1) Homesteads, as defined by the Constitution and laws of Alabama,
are exempt from all state ad valorem taxes. In no case shall the exemption apply to more than
one person or head of the family, nor shall the exemption exceed $4,000 in assessed value
or 160 acres in area for any resident of this state who is not over 65 years of age. (2) The
homesteads of residents of this state, over 65 years of age, or who are retired due to permanent
and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless
of age or whether such person is retired, shall be exempt from all state ad valorem taxes.
(3) The state Commissioner of Revenue may define and specify the condition or state of health
that makes a person "permanently and totally disabled" and may issue certificates
of disability to the person as he or she may find meets such specifications. Any person who
is drawing any pension or annuity from the armed services or a company...
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40-6A-2
Section 40-6A-2 Salary and fees of officials charged with assessing and collecting ad valorem
taxes. On and after May 3, 1990, and upon approval by the county governing body of a resolution
of authorization, the tax assessors, tax collectors, revenue commissioners, license commissioners,
or other officials whose primary duty is assessing and/or collecting ad valorem taxes in the
various counties of this state, shall be compensated by an annual salary, each of such officials
to receive as a minimum, except as hereinafter provided, an annual salary in the amount specified
by the following schedule: IN COUNTIES HAVING A POPULATION OF: ANNUAL SALARY 25,000 or less
$32,500.00 25,001 to 75,000 37,500.00 75,001 to 119,000 40,000.00 More than 119,000 42,500.00
Provided, however, that in all counties wherein an elected assistant tax assessor or assistant
tax collector has been or may hereafter be established by law to function separate and apart
from the office of tax assessor or tax collector...
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32-6-710
Section 32-6-710 Issuance of distinctive plates; fees; design. (a) Notwithstanding Sections
32-6-64, 32-6-67, and 32-6-68, upon the remittance of the ad valorem taxes and license taxes
and registration fees as required in Division 4, Article 5 of Chapter 12 of Title 40, a fleet
operator, as defined in Section 40-12-240, shall be issued a fleet license plate in the manner
prescribed by the department. (b) A fleet license plate design issued pursuant to this section
shall be valid for five years. The month and year of expiration shall be printed on the plate.
Proof of current year registration shall be maintained by the fleet operator in the fleet
vehicle and provided electronically by the fleet operator to the operator of the fleet vehicle.
(c) Payment of required license fees and taxes for the years during which a new plate is not
issued shall be evidenced in a manner prescribed by the department. (d) The fleet license
plate shall be designed by the department. (e) This section shall...
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45-11-244.05
Section 45-11-244.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency shall have the same rights, remedies, power, and authority,
including the right to adopt and implement the same procedures, as would be available to the
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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45-11-245.05
Section 45-11-245.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency shall have the same rights, remedies, power, and authority,
including the right to adopt and implement the same procedures, as would be available to the
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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45-17-243.04
Section 45-17-243.04 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected, pursuant to, and in accordance with, applicable provisions
of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the
governing body shall have the same rights, remedies, power, and authority, including the right
to adopt and implement the same procedures, as would be available to the State Department
of Revenue if the taxes herein authorized were being administered, enforced, and collected
by the State Department of Revenue. The governing body may retain, as its fee for the cost
of collecting all such taxes, an amount not to exceed three percent of the proceeds of all
such taxes, or the county's actual cost of collection, whichever is less. (b) With respect
to the taxes herein authorized to be levied by it, the county shall be deemed...
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