40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection.
(a) Whenever the tax assessor, county revenue commissioner, or other assessing official shall
discover that any property, including any improvements on real estate assessed as vacant property,
has escaped taxation in any assessment within five years next preceding the current year,
he shall list, return, and value said property for assessment for the years during which same
has escaped taxation and shall also endorse on such returns the year or years for which the
property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual
of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who
escaped assessment of tangible personal property for taxable years ending on or before September
30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files
a proper tax return and assesses such property not later...
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45-28-241.50
Section 45-28-241.50 County revenue commissioner. (a) Commencing with the next term
of office or upon the occurrence of a vacancy, for any reason whatsoever, in either the office
of tax assessor or tax collector, there shall be a county revenue commissioner in Etowah County.
Such commissioner shall be elected at the general election immediately preceding the expiration
of the term of office, and at the general election every six years thereafter. The commissioner
shall serve for a term of six years beginning on the first day of October next after election,
and until the successor is elected and has qualified. (b) The county revenue commissioner
shall do and perform all acts, duties, and functions required by law to be performed by the
tax assessor or by the tax collector of the county relative to the assessment of property
for taxation, the collection of taxes, the keeping of records, and the making of reports concerning
assessment for and the collection of taxes. (c) The county...
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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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45-47-242.20
Section 45-47-242.20 Consolidation of offices and duties. (a) Upon the occurrence of
a vacancy in either the office of tax assessor or tax collector, there shall be a county revenue
commissioner in Marion County. Thereafter, a commissioner shall be elected at the general
election next following the expiration of the term of office of the remaining successor. The
county revenue commissioner shall serve for a term of six years next after his or her election
and until his or her successor is elected and has qualified. (b) The county revenue commissioner
shall do and perform all acts, duties, and functions required by law to be performed either
by the tax assessor or by the tax collector of the county. (c) Subject to the approval of
the county commission, the county revenue commissioner shall appoint and fix the compensation
of a sufficient number of deputies, clerks, and assistants to perform properly the duties
of his or her office. The acts of deputies shall have the same force and...
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11-32-31
Section 11-32-31 Payment schedule; sufficiency of funds. (a) The amounts required to
be paid to the authority under this chapter shall be paid by the authorizing county tax collector
for the authorizing county, the principal municipality, and participating municipalities upon
the payment schedule established pursuant to the terms of this chapter. (b) If the authorizing
county tax collector does not have ad valorem taxes due the authorizing county, the principal
municipality, or any participating municipality sufficient to pay the amounts due under the
provisions of this chapter, then the balance due as to any payment under this chapter shall
be paid to the authority by the director of revenue of the authorizing county, if any, from
any tax monies in his or her possession for distribution to the authorizing county, principal
municipality, or participating municipality. (c) If as to any payment due under this chapter,
neither the authorizing county tax collector nor the revenue...
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45-1-242.23
Section 45-1-242.23 Assessment and collection of tax; distribution of funds. The Revenue
Commissioner of Autauga County shall assess the tax provided for in this subpart and shall
collect the tax in the same manner and method that other ad valorem taxes are collected. The
proceeds of the tax shall be paid into a special county fund. Within 30 days after payment
into the special fund, the county commission shall pay the funds to the Autauga Firefighters'
Association. The Autauga Firefighters' Association shall distribute the funds as follows:
The Autauga Firefighters' Association shall receive two thousand dollars ($2,000) of the funds
and the remainder of the funds shall be divided among the eligible volunteer fire departments
as determined annually by the Autauga Firefighters' Association. (Act 96-859, 2nd Sp. Sess.,
p. 1667, §4; 98-100, p. 117, §1.)...
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45-17-240
Section 45-17-240 Offices and duties of tax assessor and tax collector consolidated.
(a) Effective October 1, 1997, or upon occurrence of a vacancy in either the office of tax
assessor or tax collector, there shall be a county revenue commissioner in Colbert County.
A commissioner shall be elected at the general election in 1996 and at the general election
every six years thereafter, who shall serve for a term of six years beginning on the first
day of October next after his or her election, and until his or her successor is elected and
has qualified. (b) The county revenue commissioner shall do and perform all acts, duties,
and functions required by law to be performed either by the tax assessor or by the tax collector
of the county relative to the assessment of property for taxation, the collection of taxes,
the keeping of records, and the making of reports concerning assessment for and the collection
of taxes. (c) Subject to the approval of the county commission, the county revenue...
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45-26-242
Section 45-26-242 Consolidation of unified system. (a) After September 30, 1991, or
upon occurrence of a vacancy in either the office of tax assessor or tax collector, there
shall be a county revenue commissioner in Elmore County. A commissioner shall be elected at
the general election in 1990, and at the general election every six years thereafter, who
shall serve for a term of six years beginning on the first day of October next after his or
her election, and until his or her successor is elected and has qualified. (b) The county
revenue commissioner shall do and perform all acts, duties, and functions required by law
to be performed either by the tax assessor or by the tax collector of the county relative
to the assessment of property for taxation, the collection of taxes, the keeping of records,
and the making of reports concerning assessment for and the collection of taxes. (c) Subject
to the approval of the county commission, the county revenue commissioner shall appoint and
fix...
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45-4-246.50
Section 45-4-246.50 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2016 REGULAR SESSION, EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
In Bibb County, any supernumerary tax assessor-collector serving on August 1, 2016, shall
be entitled to a three percent cost-of-living increase in compensation. The sum to cover the
cost-of-living increase shall be deducted on a pro rata millage basis by the tax collecting
official in the county from taxes collected and shall be paid to the supernumerary official
in the same manner as the salary of the supernumerary official is paid pursuant to Section
40-6-3. (Act 2016-382, §1.)...
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40-7-9.1
Section 40-7-9.1 Correction of error made in assessment, computation, etc.; collection
and refunds due to errors. Whenever an error is found in the assessment, computation, or calculation
of the amount of ad valorem taxes, penalties, or fees due thereon; or any mechanical error
is found in the tax return, listing, and valuing of property upon assessments legally made
or upon collections based thereon; the official charged with assessing and/or collecting such
taxes, penalties, or fees is hereby authorized to correct the same in his records; provided,
however, he shall file in the record the proper evidence to support his action. In the case
of a tax assessor, he shall immediately certify same to the tax collector for collection,
or if a refund of taxes is due, the tax collector shall refund said taxes out of the next
moneys collected. In the case where the same official assesses and collects the taxes, he
shall make the corrections herein authorized and collect any additional sums due,...
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