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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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40-7-98
Section 40-7-98 Payment of pro rata shares of principal of and interest on warrants. The principal
of and interest on the warrants issued under the provisions of this division are hereby declared
to be lawful costs of the equalization program referred to in Division 1 of this article and
to be lawful and necessary governmental costs of the assessment and collection of ad valorem
taxes levied in the county issuing said warrants required by law to be paid as part of the
current governmental operating expenses of each tax recipient body receiving proceeds from
ad valorem taxation in said county. The principal and interest shall be paid pro rata by each
such tax recipient of such county and by the State of Alabama in the proportions which the
amount of ad valorem tax received by each tax recipient body, including the State of Alabama,
bears to the total amount of ad valorem tax received by all. For that purpose, the tax collector
of each county issuing warrants under this division is...
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40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October 1, 1978,
with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with
respect to ad valorem taxes levied by a county, municipality, or other taxing authority other
than the state, all taxable property shall be divided into the following classes and no other
and shall be assessed for ad valorem tax purposes at the following ratios of assessed value
to the fair and reasonable market value of such property, or, as may be provided by law, to
the current use value of such property: CLASS I. All property of utilities used in the business
of such utilities, 30 percent. CLASS II. All property not otherwise classified, 20 percent.
CLASS III. All agricultural, forest, and residential property, and historic buildings and
sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the type
commonly known as "pickups" or "pickup trucks" owned and operated by an...
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45-12-240.30
Section 45-12-240.30 Budgetary operations and functions; operational fund. The Revenue Commissioner
of Cleburne County is hereby authorized to take the necessary action to merge the budgetary
operations and functions of the office. Hereafter, the office shall be financed on a pro rata
share basis from the proceeds of state, county, and municipal ad valorem taxes collected in
the county provided, however, state pro rata cost participation shall be limited to: (1) officials'
salaries in accordance with Section 40-6A-2, and (2) the cost of appraisal and mapping functions.
The funds collected by the revenue commissioner's office shall be deposited into a separate
county fund hereby created which shall be named the Revenue Commissioner's Operational Fund.
This section is not intended to affect any other county office of Cleburne County. (Act 90-623,
p. 1138, §1.)...
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45-15-240.30
Section 45-15-240.30 Budgetary operations and functions; operational fund. The Revenue Commissioner
of Cleburne County is hereby authorized to take the necessary action to merge the budgetary
operations and functions of the office. Hereafter, the office shall be financed on a pro rata
share basis from the proceeds of state, county, and municipal ad valorem taxes collected in
the county provided, however, state pro rata cost participation shall be limited to: (1) officials'
salaries in accordance with Section 40-6A-2, and (2) the cost of appraisal and mapping functions.
The funds collected by the revenue commissioner's office shall be deposited into a separate
county fund hereby created which shall be named the Revenue Commissioner's Operational Fund.
This section is not intended to affect any other county office of Cleburne County. (Act 90-623,
p. 1138, §1.)...
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45-49-242.20
Section 45-49-242.20 Pest control ad valorem tax. (a)(1) The Court of County Commissioners,
Board of Revenue, or like governing body of Mobile County is hereby authorized to levy and
collect, in addition to all other taxes authorized by law, a special annual ad valorem tax
of one mill on each dollar's worth of taxable real and personal property in Mobile County
for the administration, operation, and maintenance of mosquito, rodent, and other vector control
activities to be carried out by the Mobile County Board of Health. Such tax shall be based
upon the last preceding assessment for state and county purposes commencing with the tax year
beginning October 1, 1976; its collection shall conform to the collection of taxes from counties;
and it shall constitute a lien against the property. The tax shall be added by the appropriate
county officials to the state and county tax bill immediately following the levy of such tax.
Such taxes shall be subject to the same due and delinquency date,...
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11-2A-2
Section 11-2A-2 Annual compensation of certain local officials. Effective October 1, 2000,
the annual compensation which a county shall pay to a county commissioner, a judge of probate,
a sheriff, a tax assessor, a tax collector, a revenue commissioner, a license commissioner,
and an elected assistant tax assessor or collector shall be as set out below: (1) SHERIFF.
The annual minimum compensation for each sheriff shall be fifty thousand dollars ($50,000)
which shall be in lieu of any salary and expense allowance currently provided to a sheriff
receiving total compensation less than the minimum. Beginning with the next term of office
for each sheriff, except as provided in Section 11-2A-4, the salary herein provided shall
be the minimum compensation payable to the sheriff in lieu of any salary, expense allowance,
or other compensation provided by law. (2) COUNTY COMMISSIONERS AND JUDGES OF PROBATE. The
annual minimum compensation for county commissioners and judges of probate in...
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12-17-274
Section 12-17-274 Compensation; cost-of-living and merit increases. (a) An official court reporter
shall be paid a salary by the state in an amount as shall be established by law, to be paid
as other state employees are paid. (b)(1) In addition to the salary paid by the state, each
official court reporter shall be paid a salary by the counties composing the circuit in an
amount as shall be established by law. (2) In circuits composed of more than one county, each
county shall pay its pro rata part thereof, based on the assessed tax valuation of all property
in the county for the preceding year. (3) The payments shall be made in favor of the official
court reporter for the respective amounts due by the several counties each month and shall
be paid by the treasurer of each county out of the general fund. (c) This section shall not
be construed to repeal or amend any local law, special law, general law, or general law of
local application providing extra allowances, compensation, or...
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36-25-4.2
Section 36-25-4.2 State Ethics Commission - State Ethics Law training programs. (a) At the
beginning of each legislative quadrennium, the State Ethics Commission shall provide for and
administer training programs on the State Ethics Law for members of the Legislature, state
constitutional officers, cabinet officers, executive staff, municipal mayors, council members
and commissioners, county commissioners, and lobbyists. (1) The training program for legislators
shall be held at least once at the beginning of each quadrennium for members of the Legislature.
An additional training program shall be held if any changes are made to this chapter, and
shall be held within three months of the effective date of the changes. The time and place
of the training programs shall be determined by the Executive Director of the State Ethics
Commission and the Legislative Council. Each legislator must attend the training programs.
The State Ethics Commission shall also provide a mandatory program for any...
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40-1-46
Section 40-1-46 Payment to certain certified appraisers, mappers, or tax administrators. (a)
Any appraiser, mapper, or tax administrator who successfully completes the Department of Revenue
Professional Education and Training Program, and is awarded the designation "Alabama
Certified Appraiser," "Alabama Certified Mapper" or "Alabama Certified
Tax Administrator" shall be paid the amount of $1,200 annually by the Department of Revenue
for his or her professional achievement. (b) The department shall make such payment to a certified
appraiser, mapper, or tax administrator while such individual is in the employment of the
county, in the ad valorem tax field. Each individual is limited to payment for one certification.
The department shall make the payments from the funds now appropriated under the provisions
of Section 40-7-70. The payments made to a certified appraiser, mapper, or tax administrator
shall be in addition to any other salary or compensation. Any person obtaining and...
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