45-41-244.27
Section 45-41-244.27 Cost of collection. The Department of Revenue shall charge Lee County
for collecting the special county taxes levied such amount or percentage of total collections
as may be agreed upon by the revenue commissioner and the court of county commissioners, board
of revenue, or like governing body of the county, but such charge shall not in any event exceed
10 percent of the total amount of special county taxes collected hereunder within the county.
Such charge for collecting the special taxes for the county may be deducted each month from
the special sales and special use taxes collected before certifying the amount of the proceeds
thereof due Lee County for that month. The revenue commissioner shall pay into the State Treasury
all county taxes collected under this subpart, as such taxes are received by the Department
of Revenue; and on or before the first day of each successive month, commencing with the month
following the month in which the department makes the...
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45-43-240
Section 45-43-240 Clerks. The Tax Assessor of Lowndes County may appoint two full-time clerks
and the tax collector of such county may appoint one full-time clerk, such clerks to serve
under the direction and at the pleasure of the tax assessor and tax collector, respectively.
The Lowndes County Commission may appoint one additional full-time clerk for each the tax
assessor and tax collector. The commission shall fix the salaries of any clerk, appointed
by the tax assessor, tax collector, or appointed by the commission at an amount not to exceed
six hundred dollars ($600) per month. Such salaries shall be paid from the general fund of
the county and shall be paid either according to an hourly rate or a monthly rate within the
discretion of such county commission. (Act 80-319, p. 439, § 1; Act 81-923, p. 73, § 1.)...

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40-5-36
Section 40-5-36 Reports and payments into particular treasuries - Procedure. The tax collector
on October 15 of each year and on the first and fifteenth day of each month thereafter shall
make under oath, to the county treasurer and school treasurer or, if there is no county treasurer
or school treasurer in the county, to the custodian of the funds of the county and schools,
an itemized report in writing, a copy of which shall be by the collector forwarded to the
Comptroller, and a copy filed with the probate judge, setting forth separately the taxes,
interest, and penalties collected by him for the state, county, and schools since the making
of his last report; and within five days after making such report, he must pay to the State
Treasurer all state taxes, interest, and penalties then due from him to the state, and he
must also pay to the county treasurer and to the school treasurer or, if there is no county
treasurer or school treasurer in the county, to the custodian of the funds...
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45-11-247.06
Section 45-11-247.06 Charge for collection; trust account. The department shall charge Chilton
County for collecting the tax levied under this part in an amount or percentage of total collections
as may be agreed upon by the commissioner and the Chilton County Commission. The charge shall
not exceed five percent of the total amount of the tax collected in the county. The charge
may be deducted each month from the gross revenues from the tax before certification of the
amount of the proceeds due Chilton County for that month. The Commissioner of Revenue shall
pay into the State Treasury all amounts collected under this part, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the State Comptroller the amount collected and paid into the State Treasury for
the benefit of Chilton County during the month immediately preceding the certification. The
State Comptroller shall issue a warrant each month payable to the...
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45-20-172.07
Section 45-20-172.07 Cost to constitute weed liens; report to revenue commissioner; amounts
to be included in tax bills; collection. The confirmed cost of abatement shall hereinafter
be referred to as a weed lien and thus made and confirmed shall constitute a weed lien on
the property for the amount of the weed lien. After confirmation of the reports, a copy shall
be turned over to the Revenue Commissioner of Covington County who, under the optional method
of taxation, is charged with the collection of the city's municipal taxes pursuant to Sections
11-51-40 through 11-51-74. Whereupon it shall be the duty of the county revenue commissioner
to add the amounts of any weed lien to the next regular bills for taxes levied against the
respective lots and parcels of land, and thereafter any weed liens shall be collected at the
same time and in the same manner as ordinary municipal ad valorem taxes are collected, and
shall be subject to the same penalties and the same procedure under...
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45-22-11.01
Section 45-22-11.01 Miscellaneous salaries and expenses. (a)(1) In lieu of any annual salaries
now provided by law, certain officials in Cullman County shall be entitled to annual salaries
as follows: a. Sheriff $33,500 b. Judge of Probate $33,500 c. Revenue Commissioner $33,000
d. Chairman of County Commission $33,000 e. Coroner $6,700 (2) The salaries shall be paid
in equal monthly installments from the county general fund. (b) The provisions of this section
are retroactive to January 1, 1984. (c) All court reporters serving the Thirty-second Judicial
Circuit shall be entitled to an expense allowance in the amount of three thousand six hundred
dollars ($3,600) per annum. The allowances shall be paid in equal monthly installments from
the county general fund. (Act 84-601, p. 1236, §§1-3.)...
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45-3-171.14
Section 45-3-171.14 Cost of constitute weed lines; report to revenue commissioner; amounts
to be included in tax bills; collection. The confirmed cost of abatement shall hereinafter
be referred to as a weed lien and thus made and confirmed shall constitute a weed lien on
the property for the amount of the weed lien. After confirmation of the reports, a copy shall
be turned over to the Revenue Commissioner of Barbour County who, under the optional method
of taxation, is charged with the collection of the city's municipal taxes pursuant to Sections
11-51-40 through 11-51-74. Whereupon it shall be the duty of the county revenue commissioner
to add the amounts of any weed lien to the next regular bills for taxes levied against the
respective lots and parcels of land, and thereafter any weed liens shall be collected at the
same time and in the same manner as ordinary municipal ad valorem taxes are collected, and
shall be subject to the same penalties and the same procedure under foreclosure...
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45-34-240.21
Section 45-34-240.21 Budgetary operations and functions. The revenue commissioner shall combine
all budgetary operations and functions of the office of the revenue commissioner that were
previously divided into the budgetary operations and functions of the tax assessor and the
budgetary operations and functions of the tax collector. The expenses of the office shall
be financed on a pro rata basis and allocated in the same manner that the salary of the revenue
commissioner is paid pursuant to Section 40-6A-2. Any funds retained as a result of the combining
of budgetary operations and functions pursuant to this section shall be used solely for the
operation of the office of the revenue commissioner subject to approval of the budget for
the office by the county commission in the same manner as the budget is currently approved.
(Act 2017-44, §3.)...
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45-34-84.60
Section 45-34-84.60 Transfer of duties; compensation. (a) This section shall apply only in
Henry County. (b) All duties, responsibilities, and liabilities regarding motor vehicle and
non-motorized vehicle assessment and ad valorem tax collection heretofore performed by the
revenue commissioner shall be transferred to and shall be performed by the judge of probate.
(c)(1) Upon the recommendation of the judge of probate, the governing body of Henry County
shall provide the probate office with office personnel, clerks, deputies, and quarters, books,
stationery, furniture, equipment, and other conveniences and supplies as the governing body
may consider necessary for the proper and efficient assessment and collection of ad valorem
tax on motor vehicles and non-motorized vehicles. Compensation of any personnel so provided
shall be fixed by the judge of probate and shall be paid in equal installments out of the
general fund of the county. (2) The salaries, as determined in subdivision (1),...
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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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