45-40-160
Section 45-40-160 Reimbursement; due care required. (a) The Lawrence County Commission shall
reimburse the offices of the tax collector, tax assessor, revenue commissioner, license commissioner,
and the judge of probate from the general fund of the county the amount of any monetary loss,
not to exceed a total for each office of five thousand dollars ($5,000) per annum, arising
or caused by error, if the mistake or omission was caused without personal knowledge, including
loss arising from acceptance of worthless or forged checks, drafts, money orders, or other
written orders for money orders, or other written orders for money or its equivalent. (b)
It shall be the duty of the tax collector, tax assessor, revenue commissioner, license commissioner,
and the judge of probate to insure that their employees exercise due care in performing their
duties and to make a diligent effort to correct the error, mistake, or omission and collect
the amount subject to potential loss immediately upon...
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45-42-11
Section 45-42-11 Salaries; expense allowances. (a)(1) The following officers of Limestone County
shall receive the following annual salaries to be paid from county funds in equal monthly
installments: a. Chair, county commission $19,200 b. County commission members $13,200 c.
Judge of probate $17,500 d. Tax assessor $15,700 e. Tax collector $15,700 f. Sheriff $19,000
g. Coroner $2,500 (2) Such salaries shall be in lieu of all other compensation heretofore
provided by law and all fees, commissions, percentages, and other charges heretofore collected
for the use of any of the above officers shall be collected and paid into the general fund
of the county. (b) In addition to the salary provided the county commission members and county
commission chair hereinabove, the county commission shall provide an expense allowance of
eight hundred dollars ($800) annually for the office of county commissioner and county commission
chair and an expense allowance of two hundred dollars ($200) monthly...
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45-43-240.22
Section 45-43-240.22 Recordkeeping. The tax assessor shall keep a current accurate record of
all motor vehicle licenses and titles received from the Comptroller, the disposition made
of them, all monies received, and the motor vehicle licenses issued by him or her. The tax
assessor shall report to the Comptroller at the same time and in the same manner that other
officials with the same duties are required to do under the general law. All unissued motor
vehicle licenses and the stubs or duplicates or carbon copies of licenses issued shall be
accounted for in the manner required by law. (Act 92-474, p. 947, § 3.)...
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45-49-249.59
Section 45-49-249.59 Duties of Mobile County Tobacco Tax Collector; monthly report. The Mobile
County Tobacco Tax Collector shall have the duties relative to the preparation and sale of
stamps to evidence the payment of the tax on products suitable for affixing the stamp. In
the event tobacco stamps are not available, or not suitable for affixing to certain tobacco
products, the Mobile County Commission shall require a monthly report in lieu of stamps to
report the amount of tax due. The monthly report shall be in a form approved and adopted by
the Mobile County Commission. (Act 2019-150, §11.)...
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40-7-28
Section 40-7-28 Correction of improvement assessment when improvements nonexistent. When, prior
to March 1 next after the close of any ad valorem tax year, any taxpayer, his agent, or attorney
shall make proof satisfactory to the county tax assessor of the county in which such real
estate is assessed that improvements have been assessed against him as being on said real
estate when in fact there were no improvements thereon, as of the close of any ad valorem
tax year the tax assessor shall be, and he hereby is, authorized and empowered to correct
said assessment to speak the truth by deleting therefrom said improvements and the assessed
value thereof. The tax assessor shall promptly thereafter give written notice of such correction
of said assessment to the tax collector and to the board of equalization of said county and
shall securely attach a copy of said notice to the corrected assessment record. (Acts 1953,
No. 317, p. 374.)...
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45-14-82.01
Section 45-14-82.01 Assessment and collection of motor vehicle taxes. The probate judge shall
perform all duties relating to the assessment and collection of taxes on motor vehicles in
the county, which have heretofore been performed by the tax assessor and the tax collector.
The probate judge shall post a performance bond in the amount of fifty thousand dollars ($50,000)
payable from county funds. The Tax Assessor and the Tax Collector of Clay County are hereby
relieved of all duties and responsibilities relative to the assessment and collection of taxes
of such motor vehicles. The probate judge shall receive the commissions and fees now allowed
the assessor and collector for performing these functions, and fees and commissions shall
be remitted to the county general fund. Reporting and remitting of such tax shall be made
at the same time as other reports and remittances are now made by the probate judge. (Act
86-486, p. 921, §20.)...
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45-37-242.01
Section 45-37-242.01 Refunding of certain assessed taxes. In Jefferson County whenever any
ad valorem tax is due on a tract of land identified by a single parcel identification number
assigned by the tax assessor, or like officer, and the tax due is one dollar ($1) or less,
the tax assessor, or like officer, does not have to levy taxes on the parcel and the taxes
shall be considered paid when certified to the tax collector, or like officer. (Act 85-803,
2nd Sp. Sess., p. 50, §1.)...
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45-7-240
Section 45-7-240 Establishment of county revenue commissioner; powers and duties. (a) This
section shall apply only in Butler County. (b) The purpose of this section is to conserve
revenue and promote the public convenience in the county by consolidating the office of tax
assessor and the office of tax collector into one county office designated as the office of
county revenue commissioner. (c) At the expiration of the term of office of the tax assessor
and the office of the tax collector of the county ending September 30, 2009, or if a vacancy
occurs in either office, then immediately upon the occurrence of the vacancy, the office of
county revenue commissioner shall be established. If the office of county revenue commissioner
is established upon the occurrence of a vacancy in either the office of tax assessor or the
office of tax collector, the tax assessor or the tax collector, as the case may be, remaining
in office shall be the county revenue commissioner for the remainder of the...
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45-8-11.04
Section 45-8-11.04 Cost-of-living expense allowances of certain officials. (a) From May 1,
2002, until September 30, 2002, the Sheriff, License Commissioner, Tax Assessor, and Tax Collector
of Calhoun County shall be entitled to receive a cost-of-living expense allowance in the amount
of three percent of their annual salary for the fiscal year ending September 30, 2002, to
be paid in equal monthly installments from the general fund of the county for the remaining
months of the fiscal year. This expense allowance shall be in addition to any an all other
compensation, salary, and expense allowance provided for by law. (b)(1) On and after October
1, 2002, the sheriff, license commissioner, tax assessor, and tax collector shall be entitled
to receive a cost-of-living expense allowance per annum in the amount of three percent of
their annual salary on May 1, 2002, to be paid in equal monthly installments from the general
fund of the county. This expense allowance shall be in addition to any...
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45-8-240.30
Section 45-8-240.30 Commission for assessment and collection of property taxes. The Tax Assessor
and the Tax Collector of Calhoun County shall each be authorized to collect a commission of
not to exceed one percent respectively for the assessment and collection of property taxes
now or hereafter levied by any municipality located in Calhoun County. (Act 80-184, p. 261,
§1.)...
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