45-42-11
Section 45-42-11 Salaries; expense allowances. (a)(1) The following officers of Limestone County
shall receive the following annual salaries to be paid from county funds in equal monthly
installments: a. Chair, county commission $19,200 b. County commission members $13,200 c.
Judge of probate $17,500 d. Tax assessor $15,700 e. Tax collector $15,700 f. Sheriff $19,000
g. Coroner $2,500 (2) Such salaries shall be in lieu of all other compensation heretofore
provided by law and all fees, commissions, percentages, and other charges heretofore collected
for the use of any of the above officers shall be collected and paid into the general fund
of the county. (b) In addition to the salary provided the county commission members and county
commission chair hereinabove, the county commission shall provide an expense allowance of
eight hundred dollars ($800) annually for the office of county commissioner and county commission
chair and an expense allowance of two hundred dollars ($200) monthly...
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45-49-240.61
Section 45-49-240.61 Compensation - Revenue commissioner. (a) Effective October 1, 1997, the
Revenue Commissioner of Mobile County shall be paid an annual supplemental salary in the amount
of ten thousand five hundred dollars ($10,500). (b)(1) The supplemental salary, as above determined,
is in addition to the salaries or compensation payable under Section 40-6A-2, and shall be
paid on a pro rata basis out of the first monies collected each tax year by the revenue commissioner
and paid into the general fund of the county. The pro rata share of the supplemental salary
to be paid by each fund or agency receiving ad valorem taxes shall be determined by computing
the percentage that the total collections for each agency bears to the total collection of
ad valorem taxes by the revenue commissioner. The supplemental salary shall then be paid from
the county general fund in 12 equal monthly installments. (2) The supplemental salary herein
provided shall be the total compensation payable to...
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45-8-60.01
Section 45-8-60.01 Salary and expense allowance; assistant coroners. (a) This section shall
apply only to Calhoun County. (b)(1) After May 6, 2009, the coroner shall continue to receive
the salary and expense allowances the coroner is receiving on May 6, 2009, subject to any
adjustments as further provided herein. (2) Commencing June 1, 2009, the coroner shall receive
an expense allowance in the amount of five thousand dollars ($5,000) per annum payable in
equal bi-weekly installments as provided in subsection (d). (3) At the beginning of the next
term of office of the coroner, the annual salary for the coroner shall be increased by five
thousand dollars ($5,000) per annum, and the expense allowance provided for in subdivision
(2) shall become void. (c) Commencing on May 6, 2009, there shall be no more than two compensated
assistant coroners. The compensation of a compensated assistant coroner shall be in the form
of a salary of four thousand eight hundred dollars ($4,800) annually....
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45-27-11
Section 45-27-11 Salaries of certain officers. (a) Commencing on July 1, 2000, the Tax Assessor,
Tax Collector, and Sheriff of Escambia County shall be entitled to receive a salary of sixty
thousand dollars ($60,000) per annum. This salary shall be payable in equal monthly installments
from the general fund of the county and shall be in lieu of any other compensation or expense
allowance heretofore provided by law. (b) Beginning with the expiration of the current term
of the incumbent judge of probate, the annual salary for the judge of probate shall be sixty
thousand dollars ($60,000) per annum adjusted for any cost-of-living raise granted after July
1, 2000, to the county officers covered in subsection (a). This salary shall be payable in
equal monthly installments from the general fund of the county and shall be in lieu of any
other compensation or expense allowance heretofore provided by law. (c) In the event the offices
of the tax assessor and tax collector are combined into the...
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45-39-200
Section 45-39-200 License commissioner - Compensation. (a) There is hereby created the office
of County License Commissioner in Lauderdale County, Alabama. No later than 30 days from May
17, 1979, the legislative delegation representing Lauderdale County, by a majority vote thereof,
shall appoint a county license commissioner who shall serve for a term expiring on the first
Monday after the second Tuesday in January 1981. In the event such office should become vacant
during such time, such vacancy shall be filled in like manner as the original appointment.
The commissioner shall then run for election in the primary and general elections in 1980
and every six years thereafter. The salary of the commissioner shall be nineteen thousand
five hundred dollars ($19,500) per annum, payable out of the county general fund in the same
manner as other county employees are paid. He or she shall receive, in addition thereto, an
expense allowance in the amount of eighteen hundred dollars ($1,800) per...
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45-41-60
Section 45-41-60 Compensation; deputies and employees; powers and duties; office space and
equipment. (a) Pursuant to Amendment 362 to the Constitution of Alabama of 1901, the coroner
serving Lee County shall receive an annual salary of seventeen thousand eight hundred dollars
($17,800) on June 1, 2001. (b) The annual salary of the chief deputy coroner shall be six
thousand dollars ($6,000) on June 1, 2001. (c) The annual salaries provided for in this section
shall be paid in equal monthly installments from the county treasurer and shall be paid in
lieu of any other salaries heretofore provided by law for the officials. (d) The Lee County
Commission may adjust the salaries, benefits, and any other compensation of the coroner and
any deputy coroners by resolution. (e) The Lee County Coroner shall be entitled to a vehicle
allowance in an amount to be determined by the Lee County Commission. The vehicle allowance
shall be in lieu of any expense allowance. The vehicle allowance shall be...
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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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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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45-1-230
Section 45-1-230 Expense allowance; compensation. (a) The Sheriff of Autauga County shall receive
an additional expense allowance of thirteen thousand dollars ($13,000) per annum, payable
in equal monthly installments. The expense allowance shall be in addition to all other compensation,
expense allowances, or benefits granted to the sheriff. (b) Beginning with the next term of
office, the expense allowance paid to the sheriff as provided in subsection (a) shall be null
and void. In lieu thereof the sheriff shall receive an additional compensation of thirteen
thousand dollars ($13,000) per annum. The compensation shall be in addition to all other compensation,
expense allowances, or benefits received. (Act 95-204, p. 325, §§1, 2.)...
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