45-15-240.01
Section 45-15-240.01 Duties of commissioner. 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. (Act 84-52, p. 71, §2.)...
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45-20-241.01
Section 45-20-241.01 Duties of 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 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 87-485,
p. 736, §2.)...
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45-21-240.01
Section 45-21-240.01 Duties of commissioner. 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 ad valorem
taxation, the collection of such taxes, the keeping of records, and the making of reports
concerning assessments for and the collection of taxes. (Act 88-739, 1st Sp. Sess., p. 141,
§2.)...
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40-7-23
escaped taxation in any assessment within five years next preceding the current year, he shall
list, return, and value said property for assessment for the years during which same has escaped
taxation and shall also endorse on such returns the year or years for which the property has
escaped taxation and, except as provided in subsection (b) hereinafter, the accrual of a penalty
of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who escaped assessment
of tangible personal property for taxable years ending on or before September 30, 1988
shall not have accrued to his account the 10 percent penalty, provided: (1) He files a proper
tax return and assesses such property not later than June 30, 1989; (2) He makes or agrees
to be subject to an escape assessment for the tax year ending September 30, 1988; and (3)
He pays the tax due on such escape assessment without any penalty not later than June 30,
1989. (c) Any taxpayer who fulfills the requirements of...
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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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45-8-11.04
Section 45-8-11.04 Cost-of-living expense allowances of certain officials. (a) From May 1,
2002, until September 30, 2002, the Sheriff, License Commissioner, Tax Assessor, and Tax Collector
of Calhoun County shall be entitled to receive a cost-of-living expense allowance in the amount
of three percent of their annual salary for the fiscal year ending September 30, 2002, to
be paid in equal monthly installments from the general fund of the county for the remaining
months of the fiscal year. This expense allowance shall be in addition to any an all other
compensation, salary, and expense allowance provided for by law. (b)(1) On and after October
1, 2002, the sheriff, license commissioner, tax assessor, and tax collector shall be entitled
to receive a cost-of-living expense allowance per annum in the amount of three percent of
their annual salary on May 1, 2002, to be paid in equal monthly installments from the general
fund of the county. This expense allowance shall be in addition to any...
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45-8-240.01
Section 45-8-240.01 Assessment, tax collection, records, and reports. The county revenue commissioner
shall do and perform all acts, duties, and functions required by law performed either by the
tax assessor or the tax collector of the county relative to the assessment of property for
ad valorem taxation, the collection of the taxes, the keeping of records, and the making of
reports concerning assessments for and the collection of taxes. (Act 95-556, p. 1162, §2.)...

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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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45-37-240.02
Treasurer, Bessemer Division. (c)(1) Each incumbent county official shall have the option of
electing, as hereinafter provided, either (i) to have an automobile with fuel, oil, and repairs
furnished by Jefferson County, for use in carrying out his or her official duties as such
county official, or, in lieu thereof, (ii) to have an automobile expense allowance from the
county of one hundred dollars ($100) per week or portion of a week as reimbursement for the
county official's use of a personal vehicle and fuel, oil, and repairs for such official
duties. (2)a. Each incumbent county official shall inform the Jefferson County Commission
in writing within 30 days of August 7, 1995, of his or her election of (1)(i) or (1)(ii).
b. Thereafter, each county official shall, within 60 days after taking office, inform the
county commission in writing of his or her election of (1)(i) or (1)(ii). c. The election
authorized hereby, shall apply for the remainder of the county official's term of...
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45-42-200.18
Section 45-42-200.18 Delivery of records. All records in the custody of the judge of probate,
the tax assessor, and tax collector relating to the duties herein imposed upon the commissioner,
upon the effective date of transfer of these duties, shall as determined by the county commission
be delivered to the office of the county license commissioner. (Act 84-804, p. 221, § 19.)...

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