45-27-244.30
Section 45-27-244.30 Assessment and collection of taxes. The Tax Collector of Escambia County
shall perform all duties relative to the assessment and collection of ad valorem taxes and
sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles, in Escambia
County which the judge of probate and the tax assessor are required under the general law
to perform. The judge of probate and the tax assessor shall be relieved of all duties and
responsibilities relative to the assessment and collection of ad valorem taxes and sales taxes
on motor vehicles, motor vehicle titles, and nonmotorized vehicles and the tax collector shall
have all duties and responsibilities relative to the assessment or collection of taxes and
issuance of motor vehicle licenses and titles for motorized and nonmotorized vehicles. For
purposes of this subpart, the term motor vehicle shall mean the same as defined in Article
5, Chapter 12, Title 40. (Act 96-46, 1st Sp. Sess., p. 58, §1.)...
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45-39-200.04
Section 45-39-200.04 Transfer of duties from Tax Assessor and Tax Collector. The county license
commissioner shall perform all duties relative to the assessment and collection of taxes on
motor vehicles in the county, which have heretofore been performed by the tax assessor and
tax collector. The commissioner shall also issue all motor vehicle license tags and driver's
licenses, collect for and issue all other licenses for exercising any right or privilege for
which a license is now or hereafter may be required by law to be paid to the State of Alabama
or the county, except marriage licenses, and shall perform all the duties required by the
general law of judges of probate relative to notations on license stubs of the transfer of
ownership of motor vehicles, and the replacement of lost or mutilated license tags and driver's
licenses, and the notation of change of location of business on privilege licenses and stubs.
The Tax Assessor and the Tax Collector of Lauderdale County are hereby...
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45-42-200.04
Section 45-42-200.04 Transfer of duties from Tax Assessor and Tax Collector. The county license
commissioner shall perform all duties relative to the assessment and collection of taxes on
motor vehicles in such county, which have heretofore been performed by the tax assessor and
tax collector. The commissioner shall also issue all motor vehicle license tags and driver's
license, collect for and issue all other licenses for exercising any right or privilege for
which a license is now or hereafter may be required by law to be paid to the State of Alabama
or the county, except marriage licenses, and may perform all the duties required by the general
law of judges of probate relative to notations on license stubs of the transfer of ownership
of motor vehicles, and the replacement of lost or mutilated license tags and driver's licenses,
and the notation of change of location of business on privilege licenses and stubs. The Tax
Assessor and Tax Collector of Limestone County are hereby...
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45-44-240.21
Section 45-44-240.21 Consolidation of offices and duties. The offices of Tax Assessor and Tax
Collector of Macon County are hereby abolished effective upon the implementation of this subpart,
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 assessments. (Act 87-206, p. 292, § 2.)...
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45-49-244
Section 45-49-244 License or privilege fee. (a)(1) In Mobile County, the county commission
is hereby authorized to levy a license or privilege fee upon any person for engaging in any
business for which he or she is not required by law to pay any license or privilege fee or
tax to either the State of Alabama or the county. (2) When a person is engaged in more than
one business for one or more of which a license or privilege fee or tax is required to be
paid to the state or the county but for one or more of which no license or privilege tax is
required to be paid to the state or county, the county commission shall have the authority
to levy a license or privilege fee upon that business, or those businesses, for engaging in
which such person is not required to pay any license or privilege tax to the state or county.
Nothing herein shall be construed to cause a person engaged in the operation of farming of
any type to have to pay additional business or privilege fees. (b) The fees hereby...
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45-5-240
Section 45-5-240 Creation of office; duties of commissioner; deputies, clerks, assistants.
(a) After September 30, 1985, there shall be a county revenue commissioner in Blount County.
A commissioner shall be elected at the general election in 1984 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 assessments for and the collection
of taxes. (c) Subject to the approval of the county commission, the county revenue commissioner
shall appoint and fix the duties and compensation of a sufficient...
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11-11-8
Section 11-11-8 Exemption from usury and interest statutes. Any warrants issued by a county
under the provisions of this chapter in anticipation of and payable solely out of that portion
of the highway gasoline tax required by law to be distributed to counties which are subject
to the provisions of this chapter are hereby exempted from the laws of the state of Alabama
governing usury or prescribing or limiting interest rates, including, without limitation,
the provisions of Chapter 8 of Title 8. (Acts 1975, No. 1130, §1.)...
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40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
(a) Before any person, firm, or corporation shall engage in or carry on any business or do
any act for which a license by law is required, he, they, or it, except as otherwise provided,
shall pay to the judge of probate of the county in which it is proposed to engage in or carry
on such business or do such act, or to the commissioner of licenses or the state Department
of Revenue, as specified, the amount required for such license and shall comply with all the
other requirements of this title. (b) Upon the payment of the amount required for said license
and a fee of $1 herein provided for the issuance of such license and all costs and fees and
penalties which shall have accrued, or for which such person, firm, or corporation shall have
become liable in any proceedings commenced for the collection of such license, or to enforce
payment thereof, such probate judge, commissioner of licenses or...
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40-7-33
Section 40-7-33 Book of assessments - Required; form; use of assessment lists in lieu of book.
The tax assessor must make and enter in an assessment book, suitably ruled and substantially
bound, in forms as prescribed by the Department of Revenue, a condensed statement of all assessments
made during each tax year, showing in separate columns the name of the owner, a description
of the real estate and improvements thereon, the assessed value thereof and the value of the
personal property assessed for taxation; and the assessor shall compute and enter opposite
the name of each taxpayer the aggregate amount of state, county, and special taxes with which
such taxpayer is charged, except as may otherwise be provided herein. When the hearing of
objection to assessments has been completed as herein provided, the tax assessor shall complete
the said book by making the proper entries therein, and foot up at the bottom of each page
the aggregate of all such taxes. When appeals have been taken to...
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45-23-141.03
Section 45-23-141.03 Fee - Exemptions. Any person age 65 or over exempted from paying property
tax in Dale County, in partial or in whole, shall also be exempted from paying the fee levied
by this part. Any person less than the age of 65 and having an annual adjusted gross income
of twelve thousand dollars ($12,000) or less, as shown on the person's and spouse's latest
United States income tax return, may apply for an exemption annually and shall be exempted
from paying the fee levied by this part for the principle residence of the household, provided
the person seeking to claim the exemption shall present proof of income to the county administrator
no later than July 1 of any year in which the exemption is desired. In the event that such
person and spouse are not required to file a United States income tax return, then an affidavit
indicating that the annual gross income of such person and spouse for the preceding taxable
year was twelve thousand dollars ($12,000) or less shall be...
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