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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45-47-242.20
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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45-7-83
Section 45-7-83 Duties of tax assessor and tax collector transferred. The Judge of Probate
of Butler County shall perform all duties relative to the assessment and collection of taxes
on motor vehicles, motor vehicle titles, and non-motorized vehicles in Butler County which
the tax assessor and tax collector are required under the law to perform. The tax assessor
and tax collector shall be relieved of all duties and responsibilities relative to the assessment
and collection of taxes on motor vehicles, motor vehicle titles, and non-motorized vehicles,
and the judge of probate shall have all the duties and responsibilities relative to the assessment
and collection of taxes and issuance of motor vehicle licenses and titles for motorized and
non-motorized vehicles. For purposes of this part, the term "motor vehicle", shall
mean the same as defined in Article 5, Chapter 12, Title 40, as amended. (Act 2003-197, p.
516, §1.)...
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45-26-242.21
Section 45-26-242.21 Assessment and collection of taxes. The revenue commissioner shall perform
all duties relating to the assessment and collection of ad valorem taxes, registration, and
issuance of decals related to manufactured homes as required by Act 91-694, including those
subject to ad valorem taxation specifically mentioned in subdivision (15) of subsection (b)
of Section 40-11-1, and casual sales and use taxes on motor vehicles and manufactured homes
in the county. The revenue commissioner shall perform all duties and responsibilities relating
to the assessment and collection of taxes on motor vehicles and manufactured homes. The revenue
commissioner shall receive the commissions and fees for performing these functions and these
fees and commissions shall be remitted to the county general fund. Reporting and remitting
of the collections of these fees shall be made by the revenue commissioner or as otherwise
required by statute. (Act 93-702, p. 1345, §2; §45-26-81.41; amended...
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45-12-240
Section 45-12-240 Consolidation of offices and powers; oath; compensation. (a) This section
shall apply only in Choctaw County. (b) The purpose of this section is to conserve revenue
and promote the public convenience in the county by consolidating the office of tax assessor
and the office of tax collector into one county office designated as the office of county
revenue commissioner. (c) At the expiration of the next term of office of the tax assessor
and the office of the tax collector of the county following the effective date of this section,
or if a vacancy occurs in either office, then immediately upon the occurrence of the vacancy,
the office of county revenue commissioner shall be established. If the office of county revenue
commissioner is established upon the occurrence of a vacancy in either the office of tax assessor
or the office of tax collector, the tax assessor or the tax collector, as the case may be,
remaining in office shall be the county revenue commissioner for the...
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45-18-241
Section 45-18-241 Consolidation of offices and powers; oath; compensation. (a) This section
shall apply only in Conecuh County. (b) The purpose of this section is to conserve revenue
and promote the public convenience in the county by consolidating the office of tax assessor
and the office of tax collector into one county office designated as the office of county
revenue commissioner. (c) At the expiration of the current term of office of the tax assessor
and the office of the tax collector of the county, or if a vacancy occurs in either office,
then immediately upon the occurrence of the vacancy, the office of county revenue commissioner
shall be established. If the office of county revenue commissioner is established upon the
occurrence of a vacancy in either the office of tax assessor or the office of tax collector,
the tax assessor or the tax collector, as the case may be, remaining in office shall be the
county revenue commissioner for the remainder of the term of office for which...
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45-23-240.41
Section 45-23-240.41 Duties; commission and fees. The tax assessor shall perform all duties
relating to the assessment and collection of taxes on motor vehicles in the county and issue
applications for certificates of title on vehicles, which have heretofore been performed by
the tax collector and the judge of probate. The Tax Collector and the Judge of Probate of
Dale County are relieved of all duties and responsibilities relative to the assessment and
collection of taxes on such motor vehicles. The tax assessor shall receive the commission
and fees now allowed the tax collector and judge of probate for performing these functions,
and such fees and commissions shall be remitted to the county general fund. Reporting and
remitting of such tax shall be made at the same time as other reports and remittances are
now made. (Act 87-111, p. 156, §2.)...
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45-32-241
Section 45-32-241 Consolidation of unified system. (a) This section shall apply only in Greene
County. (b) The purpose of this section is to conserve revenue and promote the public convenience
in the county by consolidating the office of tax assessor and the office of tax collector
into one county office designated as the office of county revenue commissioner. (c) At the
expiration of the current term of office of the tax assessor and the office of the tax collector
of the county, or if a vacancy occurs in either office, then immediately upon the occurrence
of the vacancy, the office of county revenue commissioner shall be established. If the office
of county revenue commissioner is established upon the occurrence of a vacancy in either the
office of tax assessor or the office of tax collector, the tax assessor or the tax collector,
as the case may be, remaining in office shall be the county revenue commissioner for the remainder
of the term of office for which he or she was elected....
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45-14-82.01
Section 45-14-82.01 Assessment and collection of motor vehicle taxes. The probate judge shall
perform all duties relating to the assessment and collection of taxes on motor vehicles in
the county, which have heretofore been performed by the tax assessor and the tax collector.
The probate judge shall post a performance bond in the amount of fifty thousand dollars ($50,000)
payable from county funds. The Tax Assessor and the Tax Collector of Clay County are hereby
relieved of all duties and responsibilities relative to the assessment and collection of taxes
of such motor vehicles. The probate judge shall receive the commissions and fees now allowed
the assessor and collector for performing these functions, and fees and commissions shall
be remitted to the county general fund. Reporting and remitting of such tax shall be made
at the same time as other reports and remittances are now made by the probate judge. (Act
86-486, p. 921, §20.)...
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45-8-200.12
Section 45-8-200.12 Powers and duties of tax assessor and tax collector transferred. All duties
required by law of the tax assessor and the tax collector with reference to the assessment
and collection of ad valorem taxes on automobiles, trucks, or other motor vehicles, shall
be performed and exercised by the commissioner of licenses, and the tax assessor and the tax
collector of the county are hereby relieved of all duties and responsibilities with reference
thereto. The commissioner of licenses shall collect for the assessment and collection of state
and county ad valorem taxes on motor vehicles the same fees, charges, penalties, and commissions
fixed by law to be paid to the tax assessor and the tax collector for the same services. The
fees, charges, penalties, and commissions collected by the commissioner of licenses shall
be distributed as now, or as hereinafter, provided by law, either general or local. All records
in the custody of the tax assessor and the tax collector of a...
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