45-19-240.20
Section 45-19-240.20 Procedure for sale and redemption of lands. (a) The provisions of this
section shall apply to Coosa County. (b) The procedure for selling and redeeming lands for
taxes in such county shall be the same as provided in Title 40, as amended, except that all
such duties as are required of and are performed by the judge of probate and the county treasurer
shall be transferred to and be performed by the revenue commissioner of the county, and the
judge of probate and the county treasurer shall be relieved of all such duties. (Act 95-671,
p. 1468, §§1, 2.)...
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45-19-82.21
Section 45-19-82.21 Assessment and collection of motor vehicle taxes; commissions and fees.
The judge of probate shall perform all duties relating to the assessment and collection of
taxes on motor vehicles in the county, which have previously been performed by the revenue
commissioner. The Revenue Commissioner of Coosa County is relieved of all duties and responsibilities
relative to the assessment and collection of taxes on motor vehicles. The judge of probate
shall receive the commissions and fees currently paid the revenue commissioner for performing
those functions, and the fees and commissions shall be remitted to the county general fund.
Reporting and remitting of the tax shall be made at the same time as other reports and remittances
are now made by the judge of probate. (Act 92-505, p. 986, §2.)...
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45-25-240.70
Section 45-25-240.70 Procedure for sale and redemption of lands. (a) The provisions of this
section shall apply to DeKalb County. (b) The procedure for selling and redeeming lands for
taxes in such county shall be the same as provided in Title 40, except that all such duties
as are required of and are performed by the judge of probate shall be transferred to and be
performed by the tax collector of the county, and the judge of probate shall be relieved of
all such duties. (Act 79-346, p. 559, §§1, 2.)...
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45-3-241
Section 45-3-241 Procedure for sale and redemption of lands. (a) The provisions of this section
shall apply to Barbour County. (b) The procedure for selling and redeeming lands for taxes
in such county shall be the same as provided in Title 40, amended, except that all such duties
as are required of and are performed by the judge of probate shall be transferred to and be
performed by the tax collector of the county, and the judge of probate shall be relieved of
all such duties. (Act 84-824, p. 258, §§1, 2.)...
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45-49-240.60
Section 45-49-240.60 Creation of office; duties of commissioner; deputies; clerks; assistants.
(a)(1) Upon the expiration of the current terms of office of Tax Assessor and Tax Collector
of Mobile County, or if a vacancy occurs in either office prior to the expiration of the current
terms of office, there is hereby created the office of County Revenue Commissioner in Mobile
County. In 1990, and each six years thereafter, persons shall seek office, qualify, and be
elected for the county office of revenue commissioner. The revenue commissioner shall serve
for a term of office of six years from the first day of the term next succeeding his or her
election and until his or her successor is similarly elected, qualified, and takes office.
(2) Should either the offices of Tax Assessor or Tax Collector for Mobile County be vacated
for any reason whatsoever between September 20, 1988, and September 30, 1991, this section
shall become effective immediately with the remaining office holder acting...
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45-26-81.41
Section 45-26-81.41 Assessment and collection of taxes. The judge of probate 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, except 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,
which have been performed by the revenue commissioner. The Revenue Commissioner of Elmore
County is relieved of all duties and responsibilities relating to the assessment and collection
of taxes on motor vehicles and manufactured homes. The judge of probate shall receive the
commissions and fees now allowed the revenue commissioner 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 judge of...
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45-40-243
Section 45-40-243 Consolidation of offices and duties. (a) At the expiration of the term of
office of the office of Tax Assessor and the office of Tax Collector of Lawrence County, there
shall be established the office of County Revenue Commissioner in Lawrence County. A county
revenue commissioner shall be elected at the next general election prior to the expiration
of the term of office of the tax assessor and the tax collector and at the general election
every six years thereafter. The county revenue commissioner 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 performed either by the tax assessor
or by the tax collector of the county including, but not limited to, the assessment of property
for ad valorem taxation, the collection of the taxes, the keeping of...
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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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45-16-241
Section 45-16-241 Procedure for redemption of lands. (a) The provisions of this section shall
apply to Coffee County. (b) The procedure for redeeming lands for taxes in such county shall
be the same as provided in Article 5, commencing with Section 40-10-120, of Chapter 10, Title
40, as amended, except that all such duties as are required of and are performed by the judge
of probate shall be transferred to and be performed by the revenue commissioner of the county,
and the judge of probate shall be relieved of all such duties. (Act 89-511, p. 1056, §§1,
2.)...
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45-2-241
Section 45-2-241 Consolidation of unified system. (a) At the expiration of the terms of office,
or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector
of Baldwin County, then immediately upon the occurrence of a vacancy there shall be established
the office of County Revenue Commissioner in Baldwin County. If the office is established
upon the occurrence of a vacancy in either the office of tax assessor or tax collector, then
the tax assessor or tax collector, as the case may be, remaining in office shall be the county
revenue commissioner for the remainder of the term for which he or she was elected. A revenue
commissioner shall be elected at an election called for that purpose and every six years thereafter.
He or she shall serve for a term of office of six years. (b) The county revenue commissioner
shall do and perform all acts, duties, and functions required by law performed either by the
tax assessor or by the tax collector of the county...
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