45-10-241
Section 45-10-241 Establishment of office; duties; deputies; bond; compensation. (a) At the
expiration of the terms of office, or if a vacancy occurs in either the office of tax assessor
or the office of tax collector of Cherokee County before such date, then immediately upon
the occurrence of such vacancy there shall be the office of county revenue commissioner in
Cherokee County. If such office is established upon the occurrence of a vacancy in either
the office of tax assessor or tax collector, then the tax assessor or tax collector, as the
case may be, remaining in office shall be the county revenue commissioner for the remainder
of the term for which he or she was elected tax assessor or tax collector, as the case may
be. A revenue commissioner shall be elected at an election called for the purpose and every
six years thereafter. He or she shall serve for a term of office of six years from the first
day of the term next succeeding election and until a successor is similarly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-241.htm - 4K - Match Info - Similar pages

45-22-242.11
Section 45-22-242.11 Charge for collection. The State Department of Revenue shall charge Cullman
County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. On or before the first day of each
successive month, commencing with the month following the month in which the department makes
the first collections under this part, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.11.htm - 2K - Match Info - Similar pages

45-22-242.12
Section 45-22-242.12 Charge for collection. The State Department of Revenue shall charge Cullman
County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. On or before the first day of each
successive month, commencing with the month following the month in which the department makes
the first collections under this part, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.12.htm - 2K - Match Info - Similar pages

45-41-72.50
Section 45-41-72.50 Personnel; costs. (a)(1) The Lee County Commission shall employ sufficient
appraisers, mappers, and clerical personnel to maintain on a current basis the appraisal and
mapping of all real property and valuation of personal property within Lee County.
(2) The cost of the maintenance program for the continued equalization of ad valorem taxes
shall be prorated by the Lee County Commission to each agency receiving ad valorem tax from
property in Lee County on the basis of the appropriation of the monies received by each agency
in Lee County to the total amount received by all agencies in Lee County. It is the intent
of this section that all cost necessary for the ad valorem maintenance program be prorated
among all agencies receiving ad valorem tax funds in Lee County. (b) The State Commissioner
of Revenue shall prescribe the functions, duties, and responsibilities of these personnel
to insure all property is properly appraised, mapped, and valued in accordance with the...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-72.50.htm - 1K - Match Info - Similar pages

45-6-240
Section 45-6-240 Creation of office; duties of commissioner; deputies, clerks, assistants.
(a) Effective October 1, 1996, upon the approval of a majority of the electors of Bullock
County, there is hereby created the office of county Revenue Commissioner for Bullock County.
Such revenue commissioner shall be elected at the general election in 1996 and at the general
election every six years thereafter, the same as the tax assessor and tax collector are now
elected. (b) The offices of Tax Assessor and Tax Collector of Bullock County are hereby abolished
effective upon the implementation of this section, and the revenue commissioner shall perform
all acts, duties, and functions required by law to be performed either by the tax assessor
or the tax collector of the county, including, but not limited to, the assessment of all real
property for taxation, the collection of taxes and distribution of taxes according to law,
the keeping of records, and the making of reports concerning...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-240.htm - 3K - Match Info - Similar pages

11-51-52
Section 11-51-52 Report of tax collector; payment of taxes collected to municipal treasurers;
receipt of municipal treasurers. The tax collector in making his monthly report as required
to be made under the law in regard to state and county taxes shall embrace in each of such
reports a statement setting forth the taxes collected by him for such municipalities during
the preceding month and up to the date of such report subsequent to his preceding report,
and a copy of each report shall be forwarded by the collector to the mayor or other presiding
officer of such municipalities within five days after making such report. The collector must
pay to the treasurers of such municipalities monthly at the same time he is required to make
payment of taxes collected for the state and county all municipal taxes then due from him
to such municipalities before that time collected. The treasurers of such municipalities shall
give the county tax collector a receipt in duplicate for the amount...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-52.htm - 1K - Match Info - Similar pages

40-10-4
receipt demanded addressed to the tax collector of the county; and with his endorsement thereon,
showing how and when served or showing his reason for not serving the same, and it must be
by the collector or his deputy returned into court on or before the first day of the next
term thereof. (b) If the party against whom such assessment was made has since died, and letters
testamentary or of administration have been granted upon his estate, such notice must in like
manner be served on his personal representatives, if a resident of the county. If the
property or other subjects embraced in any assessment were returned or listed by a guardian
or other person for a minor or person of unsound mind or by a trustee for his cestui que trust,
except husband or wife, or by personal representative for the estate of any deceased
person, or by a public officer, receiver, or appointee of any court, such notice must in like
manner be served on the party making the return, or his successor, and also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-4.htm - 3K - Match Info - Similar pages

40-10-73
to redeem is duly recorded at the time of said tax sale, the said party shall, in addition
to the time in this title specified, have the right to redeem said real estate sold, or any
portion thereof covered by his mortgage or lien, at any time within one year from the date
of written notice from the purchaser of his purchase of said lands at tax sale, served upon
such party, and notice served upon either the original mortgagees or lienholders or their
transferee of record, or their heirs, personal representatives, or assigns shall be
sufficient notice. Such notice shall be given by certified or registered mail, return receipt
demanded, addressed to the last known address of the mortgagee or lienholder. Nothing in this
title shall affect the rights of minors or insane persons to redeem as provided for in this
title, or operate to convey or affect the rights, title or interest of any reversioner or
remainderman. (Acts 1935, No. 194, p. 256; Acts 1935, No. 525, p. 1112; Code 1940, T....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-73.htm - 2K - Match Info - Similar pages

40-7-34
Section 40-7-34 Book of assessments - To be certified by department. After the book of assessments
has been completed as provided in this title, the Department of Revenue or the agent or assistant
thereof shall certify on the book of assessments that the same has been examined and corrected
by him by comparing the book of assessments with the tax returns showing final valuations,
both as to items of property and amounts of assessments, and that the amount of state tax
is $ ______ (here give amount)______, the amount of county tax is $ ______ (here give amount)
______, the amount of special taxes is $ ______ (here give amount) ______, specifying the
total amount of each of such taxes, and such certificate is to be the warrant to the tax collector
of the county to proceed to collect such taxes in the manner directed by law. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §63.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-34.htm - 1K - Match Info - Similar pages

45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Conecuh County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this section shall constitute
a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Conecuh County Tax Collector shall collect all taxes levied
pursuant to this part at the same time and in the same manner as state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-244.02.htm - 2K - Match Info - Similar pages