40-5-35
Section 40-5-35 Assessment and collection of escaped taxes - Report to assessor. Whenever
the collector assesses and collects any escaped taxes, he shall forthwith report the same
to the tax assessor who shall enter such assessment in the back part of the book of assessments
and shall certify the amount collected and the items of property so assessed in the form of
an abstract to the Comptroller, and the Department of Revenue and the collector is chargeable
with the same to the amount of taxes due the state and county, respectively. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §222.)...
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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...
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40-5-44
Section 40-5-44 Final settlements and payments by collectors. (a) On or before July
1 in each year, the tax collector must make final settlement, under oath, with the Comptroller,
of all matters pertaining to the office of tax collector and pay over to the State Treasurer
the balance which may be found due from him or her for taxes with which he or she is chargeable
under the laws of the state, and at that time the tax collector must also account to the Comptroller
and pay over to the proper governmental authorities and any holder of a tax lien certificate
issued pursuant to Acts 1995, No. 95-408 all money received by the tax collector for the sale
of lands and other property which may have been sold for payment of taxes and also account
to the Comptroller for all lands bought by the state. The tax collector must also report under
oath to the Comptroller and pay over to the State Treasurer all escaped taxes assessed and
collected. For failure of any tax collector to make any of the...
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45-9-84
Section 45-9-84 Operations. (a) There is hereby created within the judge of probate's
office of Chambers County a license division which shall issue all licenses issued through
the judge of probate's office, except marriage licenses. The county commission shall furnish
suitable quarters and provide the necessary forms, books, stationery, records, equipment,
and supplies, except such stationery forms and supplies as are furnished pursuant to law by
the State Department of Finance or the State Comptroller. The county commission shall also
provide such clerks, and other assistants for the judge of probate as shall be necessary from
time to time for the proper and efficient performance of the duties of his or her office.
The judge of probate shall have authority to employ such clerks, and other assistants, and
to fix their compensation; however, the number and compensation of such clerks and other assistants
shall be subject to the approval of the county commission. The compensation of the...
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9-13-49
Section 9-13-49 Disposition of privilege taxes. Said privilege tax shall be paid to
the State Forestry Commission and by it reported to the Comptroller and paid into the Treasury,
whereupon the Comptroller shall draw and transmit to the tax collector of each county wherein
such timber has been appraised and with respect to which such tax has been paid a warrant
payable to such tax collector for the full amount of tax paid as to such county. Thereupon
the tax collector shall treat and consider the payments so made to himself as if he had collected
the same for and on account of state and county taxes duly assessed by the tax assessor upon
the timber appraised as provided in this article and shall proceed to apportion, distribute
and pay the same as if such taxes were ad valorem taxes assessed against the owner of the
timber, after deducting therefrom for himself a commission of two percent upon the amount
of such taxes and paying also the tax assessor a commission of two percent...
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11-67-8
Section 11-67-8 Hearing on cost of abatement or removal of nuisance; costs to constitute
weed liens; report to Tax Collector; amounts to be included in tax bills; collection. At the
time fixed for receiving and considering said report, the governing body shall hear the same,
together with any objections which may be raised by any of the property owners liable to be
assessed for the work of abating said nuisance and thereupon make such modifications in the
report as they deem necessary, after which by motion or resolution said report shall be confirmed.
The amounts of the cost for abating such nuisance in front of or upon the various parcels
of land mentioned in said report shall hereinafter be referred to as "weed liens",
and as thus made and confirmed shall constitute a weed lien on said property for the amount
of such weed liens, respectively. After confirmation of said report, a copy shall be turned
over to the Tax Collector of Mobile County who, under the "Optional Method of...
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40-5-23
Section 40-5-23 List of insolvents and list of errors in assessments - Reports; publication;
advertisement costs. The tax collector shall in each year report on oath to the Department
of Revenue at Montgomery, and to the county commission at the June meeting thereof, a list
on a form prescribed by the Department of Revenue of the persons from whom the taxes assessed
against them cannot be collected, with the amount of taxes, state and county assessed against
each, which shall be termed "list of insolvents," and a list of such persons as
have been overassessed or wrongfully assessed, with the taxes, state and county assessed against
each, which shall be termed "list of errors in assessments," and any taxes which
may be in litigation, in order that the same may be passed upon and determined by the commission.
The tax collector shall cause the said "list of insolvents" to be published twice
during the month of July following the submission thereof at the first regular meeting in
June of...
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45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There
is created within the office of the Judge of Probate of Bibb County a license division which
shall issue all motor vehicle licenses and titles. The county commission shall furnish suitable
quarters and provide the necessary forms, books, stationery, records, equipment, and supplies,
except the stationery, forms, and supplies furnished pursuant to law by the State Department
of Finance or state Comptroller. The county commission shall also provide clerks and other
assistants for the judge of probate as shall be necessary from time to time for the proper
and efficient performance of the duties of his or her office. The judge of probate shall have
authority to employ clerks and other assistants and to fix their compensation, subject to
and in accordance with the personnel policies and procedures of Bibb County concerning county
employees. The compensation of the clerks and assistants shall be paid out of...
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11-67-66
Section 11-67-66 Confirmation of report; weed liens. At the time fixed for receiving
and considering the report, the governing body shall hear the report, together with any objections
which may be raised by any of the property owners liable to be assessed for the work of abating
the nuisance and thereupon make modifications in the report as deemed necessary, after which
by motion or resolution the report shall be confirmed. The amounts of the cost for abating
the nuisance in front of or upon the various parcels of land mentioned in the report shall
hereinafter be referred to as "weed liens," and shall constitute a weed lien on
the property for the amount of the weed liens, respectively. After confirmation of the reports,
a copy shall be given to the tax collector or revenue commissioner of the county who, under
the "Optional Method of Taxation," is charged with the collection of the municipal
taxes pursuant to Article 1, Division 2, Chapter 51, of Title 11. It shall be the duty of
the...
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11-67-27
Section 11-67-27 Hearing on cost of abatement or removal of nuisance; costs to constitute
weed liens; report to tax collector; amounts to be included in tax bills; collection. At the
time fixed for receiving and considering said report, the governing body shall hear the same,
together with any objections which may be raised by any of the property owners liable to be
assessed for the work of abating said nuisance and thereupon make such modifications in the
report as they deem necessary, after which by motion or resolution said report shall be confirmed.
The amounts of the cost for abating such nuisance in front of or upon the various parcels
of land mentioned in said report shall hereinafter be referred to as "weed liens,"
and as thus made and confirmed shall constitute a weed lien on said property for the amount
of such weed liens, respectively. After confirmation of said reports, a copy shall be turned
over to the tax collector of the county who, under the "Optional Method of...
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