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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45-5-240.20
Section 45-5-240.20 License division created; clerks and other assistants; duties; fees; evidence
of payment. (a) There is hereby created within the Revenue Commissioner's Office of Blount
County a license division which shall issue all motor vehicle licenses issued through the
revenue commissioner's office. The county commission shall furnish suitable quarters and provide
the necessary forms, books, stationery, records, equipment, and supplies, except such stationery,
forms and supplies as are furnished pursuant to law by the State Department of Finance or
the state Comptroller. The county commission shall also provide such clerks, and other assistants
for the revenue commissioner as shall be necessary from time to time for the proper and efficient
performance of the duties of his or her office. The revenue commissioner shall have authority
to employ such clerks, and other assistants, and to fix their compensation; however, the number
and compensation of such clerks and other...
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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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45-44-240.20
Section 45-44-240.20 Office established. Effective October 1, 1991, upon the approval of a
majority of the electors of Macon County, there is hereby created the office of county revenue
commissioner for Macon County. Such revenue commissioner shall be elected at the general election
in 1990 and at the general election every six years thereafter, the same as the tax assessor
and tax collector are now elected. (Act 87-206, p. 292, § 1.)...
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45-44-240.26
Section 45-44-240.26 Vacation of prior offices. Should either the offices of tax assessor or
tax collector for Macon County be vacated for any reason whatsoever between June 18, 1987,
and September 30, 1991, this subpart shall become effective immediately with the remaining
office holder acting as county revenue commissioner for the remainder of the term for which
he or she was elected. (Act 87-206, p. 292, § 7.)...
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45-3-242.03
Section 45-3-242.03 Oath of office; bond. Before entering upon the duties of the office, the
revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution
of Alabama of 1901, and execute a bond in the sum prescribed in Section 40-5-3, for tax collectors,
giving as security on the bond a bonding company authorized to do business in Alabama. The
bond shall be conditioned as other official bonds are conditioned and shall be approved by
and filed with the judge of probate. The cost of the required bond shall be paid out of the
county general fund on warrant of the county commission and shall be a preferred claim against
the county. (Act 92-266, p. 626, §4.)...
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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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45-34-241.21
Section 45-34-241.21 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE MARCH 6, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. 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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45-7-83.04
Section 45-7-83.04 Office space, equipment, personnel. The Butler County Commission shall furnish
suitable quarters or additional space as it deems necessary for the efficient performance
of the additional duties of the judge of probate and shall transfer all necessary forms, books,
records, and supplies from the offices of the tax assessor and tax collector to the judge
of probate as are pertinent to the transference of the duties and shall thereafter provide
stationery, forms, and supplies as are furnished pursuant to law by the State Department of
Finance, the State Comptroller, and the State Department of Revenue. The county commission
shall provide clerks to the judge of probate as it deems necessary for the proper and efficient
performance of the duties of the office at the rate of compensation set by the county commission.
The compensation of the clerks shall be paid out of the county general fund in the same manner
as other county employees are paid. (Act 2003-197, p. 516,...
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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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