45-3-242.06
Section 45-3-242.06 Transitional provisions. The offices of the Tax Assessor and Tax Collector of Barbour County are abolished effective the first day of October 1997, or upon the occurrence of a vacancy in the office of tax assessor or tax collector. If the office of tax assessor or tax collector becomes vacant before October 1, 1997, the office of revenue commissioner shall immediately come into being, and the remaining officer, tax assessor or tax collector, as the case may be, shall immediately assume the duties of the office of County Revenue Commissioner of Barbour County and shall perform the duties of the office until a revenue commissioner has been elected as provided in this part. For performing the duties of the new office, he or she shall be entitled to the salary prescribed by law for the revenue commissioner. (Act 92-266, p. 626, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-242.06.htm - 1K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-82.21.htm - 1K - Match Info - Similar pages
45-47-81.03
Section 45-47-81.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The judge of probate is relieved of all duties and responsibilities relating to the assessment and collection of taxes, commissions, and issuance fees on motor vehicles. The revenue commissioner shall receive the commissions and fees currently allocated to the judge of probate for performing these functions, and those fees and commissions shall be remitted to the county general fund. Reporting and remitting the collections of those fees shall be made by the revenue commissioner or as otherwise required by law. (b) The Revenue Commissioner of Marion County shall perform all duties relating to the issuance of motor vehicle license plates in the county and shall perform all duties relating to the assessment and collection of ad valorem taxes, commissions, fees, or other charges imposed by law on motor vehicles, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-81.03.htm - 1K - Match Info - Similar pages
45-37-243.09
Section 45-37-243.09 Distribution of taxes. All taxes required to be paid by this subpart to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall be received by him or her and shall be distributed by him or her as follows: (1) Two percent of the taxes first shall be paid by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties to the general treasury of the county for the collection and distribution of the taxes and the enforcement of this subpart. (2) The remainder of the tax, after first deducting the two percent above provided shall be paid to the county treasurer or like public official and be deposited by him or her in an indigent care fund of such county provided for in this subpart. (3) The judge of probate, license commissioner, director of county department of revenue, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.09.htm - 2K - Match Info - Similar pages
45-10-201.01
Section 45-10-201.01 Motor vehicles taxes; certificate of titles. The office 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, tax assessor, and the probate judge. The license commissioner shall receive the commissions and fees for performing these functions, and such 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. (Act 92-382, p. 782, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-201.01.htm - 964 bytes - Match Info - Similar pages
45-37-243.04
Section 45-37-243.04 Bonds or securities. (a) Any person before engaging in selling any alcoholic, spirituous, vinous, or fermented liquors in any county subject to this subpart shall file with the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties a bond in the approximate sum of two times the average monthly tax estimated by such official which shall be due by the applicant. The bond filed with such official shall be in such form and amount as may be approved by such official. If a bond is filed, it shall be executed by a surety company licensed and duly authorized to do business in Alabama, shall be payable to the county subject to this subpart, and be conditioned upon the prompt filing of true reports, and the bond shall be conditioned upon the payment by the applicant to the judge of probate, license commissioner, director of county department of revenue, or other public officer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.04.htm - 6K - Match Info - Similar pages
45-41-72.50
Section 45-41-72.50 Personnel; costs. (a)(1) The Lee County Commission shall employ sufficient appraisers, mappers, and clerical personnel to maintain on a current basis the appraisal and mapping of all real property and valuation of personal property within Lee County. (2) The cost of the maintenance program for the continued equalization of ad valorem taxes shall be prorated by the Lee County Commission to each agency receiving ad valorem tax from property in Lee County on the basis of the appropriation of the monies received by each agency in Lee County to the total amount received by all agencies in Lee County. It is the intent of this section that all cost necessary for the ad valorem maintenance program be prorated among all agencies receiving ad valorem tax funds in Lee County. (b) The State Commissioner of Revenue shall prescribe the functions, duties, and responsibilities of these personnel to insure all property is properly appraised, mapped, and valued in accordance with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-72.50.htm - 1K - Match Info - Similar pages
45-46-84.21
Section 45-46-84.21 Assessment and collection of taxes. The judge of probate shall perform all duties relating to the assessment and collection of ad valorem taxes and casual sales and use taxes and any other taxes on motor vehicles in the county, which have heretofore been performed by the revenue commissioner and shall also collect any other taxes that may hereafter be levied. The Revenue Commissioner of Marengo County is hereby relieved of all duties and responsibilities relative to the assessment and collection of taxes of such motor vehicles. The judge of probate shall receive the commissions and fees now allowed the revenue commissioner for performing these functions and any future fees set by law, 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 by the judge of probate. (Act 88-767, 1st Sp. Sess., p. 176, § 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-84.21.htm - 1K - Match Info - Similar pages
11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases shall mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX. Those real and personal property ad valorem taxes collected by the county tax collector, the director of revenue of the county, or revenue commissioner, if any, for the county, but shall exclude all ad valorem taxes collected for the State of Alabama and all boards of education, municipalities, fire districts, or other entities located in the county. (2) APPLICANT. A natural person who files a written application with the governing body of any county to which this chapter applies and with a municipality in the county, all in accordance with Section 11-32-3. (3) AUTHORITY. The public corporation organized pursuant to this chapter, which shall be an agency of the state but shall not be a political subdivision of the state. (4) AUTHORIZING COUNTY. Any county the governing body of which shall have adopted an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-32-2.htm - 5K - Match Info - Similar pages
45-1-81.01
Section 45-1-81.01 Assessment and collection of certain motor vehicle taxes; license records. (a) The judge of probate shall perform all duties relating to the assessment and collection of ad valorem taxes and casual sales and use taxes on motor vehicles in the county, which have heretofore been performed by the tax assessor and the tax collector. The tax assessor and the tax collector of Autauga County are hereby relived of all duties and responsibilities relative to the assessment and collection of taxes on such motor vehicles. The judge of probate shall receive the commissions and fees now allowed the assessor and collector for performing these functions, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting such collections shall be made by the judge of probate or as otherwise required by statute. (b) The judge of probate shall keep at all times an accurate record of all licenses received by him or her from the State Comptroller and of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-81.01.htm - 1K - Match Info - Similar pages
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