45-29-240
Section 45-29-240 Consolidation of offices and duties. (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 Fayette County before such date, then immediately upon the occurrence
of such vacancy there shall be established the office of county revenue commissioner in Fayette
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. A revenue commissioner shall be elected at an election
called for that purpose and every six years thereafter. He or she shall serve for a term of
office of six years. (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...

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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use
of proceeds. (a) This section shall only apply to Bullock County. (b) As used in this
section state sales and use tax means the tax imposed by the state sales and use tax
statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and 40-23-63. (c) The County Commission of Bullock County may levy, in
addition to all other taxes, including, but not limited to, municipal gross receipts license
taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts, including
the sale of items and property by persons who are not engaged in the business of retail sales
or casual sales. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this section. Notwithstanding the foregoing, the amount authorized to be levied...

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45-19-240
Section 45-19-240 Consolidation of unified system. (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 Coosa County before such date, then immediately upon the occurrence of such vacancy
there shall be the office of county revenue commissioner in Coosa County. If such office is
established upon the occurrence of a vacancy in either the office of tax assessor of 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 his or her
election and until his or her successor is similarly elected, qualified,...
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45-2-241
Section 45-2-241 Consolidation of unified system. (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 Baldwin County, then immediately upon the occurrence of a vacancy there shall
be established the office of County Revenue Commissioner in Baldwin County. If the 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. A revenue commissioner shall be elected at an election called for that purpose
and every six years thereafter. He or she shall serve for a term of office of six years. (b)
The county revenue commissioner shall do and perform all acts, duties, and functions required
by law performed either by the tax assessor or by the tax collector of the county...
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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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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only
apply to Fayette County. (b) As used in this section, state sales and use tax means
the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
County Commission of Fayette County may levy, in addition to all other taxes, including, but
not limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts which shall become effective on September 1, 2000. (2) The gross
receipts of any business and the gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax levied by this section shall be collected by the State Department of Revenue
at the same time and in the same manner as state sales and use taxes are collected. On or...

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45-40-243
Section 45-40-243 Consolidation of offices and duties. (a) At the expiration of the
term of office of the office of Tax Assessor and the office of Tax Collector of Lawrence County,
there shall be established the office of County Revenue Commissioner in Lawrence County. A
county revenue commissioner shall be elected at the next general election prior to the expiration
of the term of office of the tax assessor and the tax collector and at the general election
every six years thereafter. The county revenue commissioner 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 performed either by the tax assessor
or by the tax collector of the county including, but not limited to, the assessment of property
for ad valorem taxation, the collection of the taxes, the keeping of...
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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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45-10-241
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...
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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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