45-47-242.20
Section 45-47-242.20 Consolidation of offices and duties. (a) Upon the occurrence of a vacancy
in either the office of tax assessor or tax collector, there shall be a county revenue commissioner
in Marion County. Thereafter, a commissioner shall be elected at the general election next
following the expiration of the term of office of the remaining successor. The county revenue
commissioner shall serve for a term of six years 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. (c) Subject to the approval of the county
commission, the county revenue commissioner shall appoint and fix the compensation of a sufficient
number of deputies, clerks, and assistants to perform properly the duties of his or her office.
The acts of deputies shall have the same force and...
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45-8-120.02
Section 45-8-120.02 Definitions. As used in this article the following words shall have the
following meanings: (1) APPOINTING AUTHORITY. The judge of probate, the license commissioner,
the tax assessor, the tax collector, the sheriff, the county commission, the county engineer,
the county administrator, or other individuals as designated by law, who is responsible for
the selection and supervision of individuals employed in his or her department. (2) BOARD
or CIVIL SERVICE BOARD. The Civil Service Board of Calhoun County. (3) CLASSIFIED SERVICE.
That category of service to the county in which the incumbent employees are approved to work
on an on-going basis in an authorized job or position at least 32 hours in their established
workweek. (4) COUNTY. Calhoun County, Alabama. (5) COUNTY COMMISSION. The County Commission
of Calhoun County or any other body established by law in its stead. (6) ELIGIBILITY LIST.
A listing prepared by the board that contains the names of those applicants...
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11-71-3
Section 11-71-3 Creation of Neighborhood Infrastructure Authority. (a) A municipality of this
state may authorize the creation of a Local Neighborhood Infrastructure Authority to manage,
coordinate, and collect voluntary assessments from homeowners and business owners to participate
in revitalization projects in their respective neighborhoods. If at least 80 percent of the
property tax assessable homeowners and/or business owners sign a petition to allow the formation
of an authority, the petition shall be reviewed by the municipality. (b) One or more owners
of land wishing to form an authority in a municipality may petition the municipality to form
an authority as follows: (1) The owners shall prepare a written petition executed by 80 percent
of the owners of property of all land proposed to be included within the authority. (2) The
petition shall include a description of the tract or tracts of land proposed to be included
within the authority, which may include less than all of any...
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11-99A-21
Section 11-99A-21 Failure to pay assessments. If the owner of any land within the district
fails to pay an assessment when due, time being of the essence, the board may commence proceedings
to foreclose on the land as follows: (1) The board shall send a letter, certified mail, return
receipt requested, United States first class mail to the last known address of the owner.
The address of the owner as shown in the tax assessment records of the tax assessor or revenue
commissioner for the county in which the property is located shall be sufficient. (2) The
letter shall specify that if payment is not made within 10 days of the date of the letter,
foreclosure proceedings may be commenced. (3) Any late payment received within the 10-day
period will accrue a late fee of the greater of five percent of the payment or fifty dollars
($50). (4) If payment is not made within the 10-day period, the entire assessment shall become
immediately due and payable, and the board may do either of the...
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11-99A-4
Section 11-99A-4 Establishment of districts. (a) One or more owners of land wishing to form
a district in a municipality or a county may petition the municipality or county to form a
district as follows: (1) The owners shall prepare a written petition executed by the owners
of all land proposed to be included within the district. (2) The petition shall include a
description of the tract or tracts of land proposed to be included within the district, which
may include less than all of any individual tract of land. The description shall be sufficient
if it refers to tax assessment tracts in accordance with the tax assessor's numbering or other
reference system, by metes and bounds, by subdivision lot, by reference to recorded deeds,
or by other reasonable reference method. (3) The petition shall include a map or plat of the
proposed district, showing that, if the district is created, (i) with respect to a petition
being submitted to a municipality, the land will be contiguous with land...
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40-3-7
Section 40-3-7 Term of service and schedule of compensation of members. The annual term of
service and compensation of members of the several county boards of equalization shall be
on a basis of total assessed value of all taxable property, using the year 1955 as the basis,
to be determined as follows: (1) In those counties in which the total assessed value of all
taxable property exceeds $600,000,000 according to the tax assessor's abstract of assessments
for the year, except in a county subject to subdivision (2), the members of the county boards
of equalization shall serve on a full-time basis, and each associate member shall be paid
at the rate of $19,425 per annum, and the chair shall be paid at the rate of $21,090 per annum,
payable in monthly installments. (2)a. This subdivision shall apply to any county of this
state which has a population of 600,000 or more according to the last or any subsequent federal
census and in which the total assessed value of all taxable property...
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40-4-6
Section 40-4-6 Deputies. The tax assessor is authorized to appoint deputies, and the acts of
such deputies shall be recognized as his acts, and he shall be responsible for any loss sustained
by any taxpayer or by the state or county by reason of any unlawful act done by any such deputies.
Such deputies shall receive no compensation for their services out of the state or county
revenue, except in cases otherwise provided by law. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §34.)...
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40-8-5
Section 40-8-5 Credit against tax liability for certain taxpayers whose property has been reassessed.
Each taxpayer who was assessed and who paid a higher amount of state, county, or municipal
ad valorem tax as a result of the completion of a countywide property reappraisal, and the
implementation of the newly appraised property values as the tax base in that county, between
October 1, 1975, and November 7, 1978, shall be entitled to a credit against his tax liability
arising under the same tax or taxes, in the amount of the increase which resulted from said
reappraisal, to be used during such tax year or years as the taxpayer elects until the credit
is exhausted. (Acts 1978, 2nd Ex. Sess., No. 46, p. 1724, §4.)...
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45-14-240.01
Section 45-14-240.01 Powers and duties. 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 assessment
for and the collection of taxes; provided, however, nothing in this part shall be construed
to change procedures for assessment of property assessed by the Department of Revenue pursuant
to Section 40-21-1. (Act 87-393, p. 562, §2.)...
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45-38-240.03
Section 45-38-240.03 Duties of county revenue commissioner. The county revenue commissioner
shall 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
the assessment and collection of taxes. (Act 2001-905, 3rd Sp. Sess., p. 745, §4.)...
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