45-6-240
Section 45-6-240 Creation of office; duties of commissioner; deputies, clerks, assistants. (a) Effective October 1, 1996, upon the approval of a majority of the electors of Bullock County, there is hereby created the office of county Revenue Commissioner for Bullock County. Such revenue commissioner shall be elected at the general election in 1996 and at the general election every six years thereafter, the same as the tax assessor and tax collector are now elected. (b) The offices of Tax Assessor and Tax Collector of Bullock County are hereby abolished effective upon the implementation of this section, and the 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...
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40-6-4
Section 40-6-4 Deductions from salaries or fees of officials charged with assessment or collection of taxes. The governing body shall deduct from the salary of the tax collector, tax assessor, revenue commissioner, license commissioner, or other elected official charged with the assessment or collection, or both, of any ad valorem taxes of the county, if the officials are paid by salary, an amount equal to seven percent of the annual salary paid the official by the county. The sum shall be deducted monthly and distributed at the end of the fiscal year on a pro rata millage basis to the state, county, and all subdivisions and agencies thereof, except municipal corporations, to which ad valorem taxes are paid. If the officials are compensated by fees and commissions, the tax collector shall deduct from the money paid to the tax collector, tax assessor, revenue commissioner, license commissioner, or other elected official charged with the assessment or collection, or both, of ad valorem...
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45-40-160
Section 45-40-160 Reimbursement; due care required. (a) The Lawrence County Commission shall reimburse the offices of the tax collector, tax assessor, revenue commissioner, license commissioner, and the judge of probate from the general fund of the county the amount of any monetary loss, not to exceed a total for each office of five thousand dollars ($5,000) per annum, arising or caused by error, if the mistake or omission was caused without personal knowledge, including loss arising from acceptance of worthless or forged checks, drafts, money orders, or other written orders for money orders, or other written orders for money or its equivalent. (b) It shall be the duty of the tax collector, tax assessor, revenue commissioner, license commissioner, and the judge of probate to insure that their employees exercise due care in performing their duties and to make a diligent effort to correct the error, mistake, or omission and collect the amount subject to potential loss immediately upon...
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40-6-2
Section 40-6-2 Oath; assumption of duties, etc., in case of vacancy. Such supernumerary tax collector, tax assessor, license commissioner, or other elected official charged with the assessment and/or collection of any ad valorem taxes in the various counties of the State of Alabama shall take the oath of office prescribed for tax collectors, tax assessors, license commissioners, or other elected officials charged with the assessment and/or collection of any ad valorem taxes in this state; and, if a vacancy shall occur in the office in the county in which the supernumerary tax collector, tax assessor, license commissioner, or other elected official charged with the assessment and/or collection of any ad valorem taxes holds his commission, he shall immediately assume and exercise all of the duties, power, and authority of such official in said county until a successor is appointed by the Governor of the State of Alabama. (Acts 1967, No. 755, p. 1609, §2.)...
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45-3-243
Section 45-3-243 Special transaction fee. In addition to all other fees and costs provided by law, a special transaction fee not exceeding three dollars ($3) shall be paid to the Barbour County Tax Collector or Revenue Commissioner when public business is transacted in the office of either county official. The tax assessor shall charge the additional special transaction fee not exceeding three dollars ($3) when a parcel of property is assessed for ad valorem taxes. The additional fee shall be collected by the tax collector or revenue commissioner when the ad valorem taxes are collected. Initially, the additional special transaction fee charged by the tax assessor, tax collector, or revenue commissioner shall be two dollars ($2). The additional fee may be increased to three dollars ($3) by resolution adopted by the Barbour County Commission calling for the increase. The special additional transaction fees shall be collected by the tax collector or revenue commissioner and deposited in...
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45-38-240.08
Section 45-38-240.08 Abolition of offices; transfer of personnel. (a) The offices of tax assessor and tax collector are abolished effective the first day of October 2003. (b) All personnel employed in the office of tax assessor or tax collector at the time the office of county revenue commissioner comes into being shall be absorbed into the staff of the office of county revenue commissioner. Any position held by one of these employees may not be eliminated until the employee either retires or the position otherwise becomes vacant. (Act 2001-905, 3rd Sp. Sess., p. 745, §9.)...
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45-48-241.06
Section 45-48-241.06 Abolition of offices; transfer of personnel. (a) The offices of tax assessor and tax collector are abolished effective the first day of October 2003. (b) All personnel employed in the office of tax assessor or tax collector at the time the office of county revenue commissioner comes into being shall be absorbed into the staff of the office of county revenue commissioner. Any position held by one of these employees may not be eliminated until the employee either retires or the position otherwise becomes vacant. (Act 2000-575, p. 1062, § 7.)...
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45-11-240.36
Section 45-11-240.36 Assumption of office by tax assessor or tax collector. If either the office of tax assessor or the office of tax collector becomes vacant before the expiration of the term of office and before the time of the election provided by this subpart, the remaining officer shall serve in an acting capacity for the vacant office without additional compensation until the remaining provisions of this subpart become operative or have no further effect. If this subpart becomes operative, the remaining officer shall be the county revenue commissioner for the remainder of the term for which he or she was elected. (Act 2008-436, p. 837, §9.)...
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45-38-240.09
Section 45-38-240.09 Election procedure. If the election provided by the act from which this subpart is derived occurs in a year in which the office of the tax collector and the office of the tax assessor are filled by election, candidates for either office shall also be deemed candidates for the office of county revenue commissioner without the payment of any additional fees. If this subpart becomes operative, the person receiving the most votes for county revenue commissioner at the general election shall be elected revenue commissioner and no one shall be elected to the office of tax collector or the office of tax assessor. If this subpart has no further effect as a result of the election provided by the act from which this subpart is derived, the person receiving the most votes for tax collector shall be elected tax collector and the person receiving the most votes for tax assessor shall be elected tax assessor. (Act 2001-905, 3rd Sp. Sess., p. 745, §11.)...
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45-44-240.25
Section 45-44-240.25 Performance of duties; salary. The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor or the tax collector of the county are now or are hereafter may be by law authorized and directed to charge or collect for the performance of any duty hereby imposed on the county revenue commissioner. As compensation for the performance of the duties of the office, the county revenue commissioner shall receive an annual salary equal to ten thousand dollars ($10,000) more than what the salary would be for either the tax assessor or tax collector. In the event one of the persons holding the office of tax assessor or tax collector becomes the revenue commissioner, the annual salary for the revenue commissioner shall be an amount equal to ten thousand dollars ($10,000) more than what the official had been receiving in salary as tax assessor or tax collector on June 18,...
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