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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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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6A-2.htm - 3K - Match Info - Similar pages
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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40-5-4
Section 40-5-4 Commissions. The tax collector shall be entitled to receive commissions
on taxes collected by him, 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 presently applicable
law exempting homesteads from state taxes, as follows: In counties where 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 presently applicable law exempting homesteads
from state taxes, do not exceed $12,000, the rate of commission 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 the
collections, not including taxes on real estate bid in by the state at tax...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief
clerk; powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October
1, 1991, there is hereby created the office of commissioner of licenses. The salary of the
commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually.
The annual salary shall be payable in equal biweekly installments from the general funds of
the county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
40-6A-5
Section 40-6A-5 Support services provided by local governing bodies; compensation of
office personnel; membership in Merit System. The governing bodies of each of the counties
of this state shall provide the tax assessor, tax collector, revenue commissioner, license
commissioner or such other official charged with assessing and collecting ad valorem taxes
with such office personnel, clerks, and deputies, and such quarters, books, stationery, furniture,
equipment, and other such conveniences and supplies as may be necessary for the proper and
efficient conduct of such offices. The compensation of any personnel so provided shall be
fixed by said governing body and shall be paid in equal installments out of the general fund
of the county. Notwithstanding the Alabama Ethics Act, any employees working in such offices
prior to the passage of such act may be continued as employees in such offices by the county
governing body. All employees in such offices in counties which operate a merit...
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45-3-243
Section 45-3-243 Special transaction fee. In addition to all other fees and costs provided
by law, a special transaction fee not exceeding three dollars ($3) shall be paid to the Barbour
County Tax Collector or Revenue Commissioner when public business is transacted in the office
of either county official. The tax assessor shall charge the additional special transaction
fee not exceeding three dollars ($3) when a parcel of property is assessed for ad valorem
taxes. The additional fee shall be collected by the tax collector or revenue commissioner
when the ad valorem taxes are collected. Initially, the additional special transaction fee
charged by the tax assessor, tax collector, or revenue commissioner shall be two dollars ($2).
The additional fee may be increased to three dollars ($3) by resolution adopted by the Barbour
County Commission calling for the increase. The special additional transaction fees shall
be collected by the tax collector or revenue commissioner and deposited in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-243.htm - 1K - Match Info - Similar pages
45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc.
(a) The Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor
and Assistant Tax Collector for the Bessemer Division of Jefferson County, or other public
official performing the functions of assessing and collecting taxes in Jefferson County, upon
request of any fire district located in Jefferson County, shall implement appropriate procedures
necessary to assess and collect the fees, charges, or assessments levied by the governing
body of the fire district, provided, the fees, charges, or assessments are related to the
value of property. (b) The fire district fees, charges, or assessments shall be a lien upon
the property on which levied and shall be assessed, collected, and enforced in the same manner
as ad valorem taxes are assessed, collected, and enforced. A two percent commission on all
amounts levied and collected shall be paid to both the assessing official and the...
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