45-17-240
Section 45-17-240 Offices and duties of tax assessor and tax collector consolidated. (a) Effective
October 1, 1997, or upon occurrence of a vacancy in either the office of tax assessor or tax
collector, there shall be a county revenue commissioner in Colbert County. A commissioner
shall be elected at the general election in 1996 and at the general election every six years
thereafter, who 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 to be performed either by the tax assessor or by the tax collector of the county relative
to the assessment of property for taxation, the collection of taxes, the keeping of records,
and the making of reports concerning assessment for and the collection of taxes. (c) Subject
to the approval of the county commission, the county revenue...
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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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45-30-240.50
Section 45-30-240.50 Consolidation of offices and duties. (a) On September 30, 1997, or upon
occurrence of a vacancy in either the office of tax assessor or tax collector, there shall
be a county Revenue Commissioner in Franklin County. A commissioner shall be elected at the
general election in 1996 and at the general election every six years thereafter, who 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 to be performed
either by the tax assessor or by the tax collector of the county relative to the assessment
of property for taxation, the collection of taxes, the issuance of motor vehicle licenses
and title, the keeping of records, and the making of reports concerning assessment for and
the collection of taxes and the issuance of motor vehicle licenses and titles....
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45-36-241.20
Section 45-36-241.20 County revenue commissioner. (a) After September 30, 1985, there shall
be a county revenue commissioner in Jackson County. A commissioner shall be elected at the
general election in 1984 and at the general election every six years thereafter, who 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 to be performed
either by the tax assessor or by the tax collector of the county relative to the assessment
of property for taxation, the collection of taxes, the keeping of records and the making of
reports concerning assessments for and the collection of taxes. (c) Subject to the approval
of the county commission, the county revenue commissioner shall appoint and fix the duties
and compensation of a sufficient number of deputies, clerks, and assistants...
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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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45-41-243.20
Section 45-41-243.20 Registration fees. (a) This section shall apply only to Lee County. (b)
Every person, firm, or corporation who owns, maintains, or keeps in Lee County a mobile home,
except a mobile home which constitutes a part of his or her stock as a dealer and except a
mobile home which has been assessed for ad valorem taxation as a part of the realty, shall
pay an annual registration fee of five dollars fifty cents ($5.50). Every person, firm, or
corporation who owns, maintains, or keeps a mobile home which is considered for ad valorem
tax purposes as separate from the realty on which it sits shall receive a colored decal upon
the payment of both his or her mobile home registration fee and ad valorem taxes on the mobile
home. Every person, firm, or corporation who owns, maintains, or keeps a mobile home which
is considered for ad valorem tax purposes as a part of the realty on which it sits shall receive
an alternative color decal upon the payment of the ad valorem tax on the...
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45-5-240
Section 45-5-240 Creation of office; duties of commissioner; deputies, clerks, assistants.
(a) After September 30, 1985, there shall be a county revenue commissioner in Blount County.
A commissioner shall be elected at the general election in 1984 and at the general election
every six years thereafter, who 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 to be performed either by the tax assessor or by the tax collector
of the county relative to the assessment of property for taxation, the collection of taxes,
the keeping of records, and the making of reports concerning assessments for and the collection
of taxes. (c) Subject to the approval of the county commission, the county revenue commissioner
shall appoint and fix the duties and compensation of a sufficient...
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45-19-240
Section 45-19-240 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 Coosa County before such date, then immediately upon the occurrence of such vacancy there
shall be the office of county revenue commissioner in Coosa County. If such office is established
upon the occurrence of a vacancy in either the office of tax assessor of 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 tax assessor
or tax collector, as the case may be. A revenue commissioner shall be elected at an election
called for the purpose and every six years thereafter. He or she 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,...
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45-20-160.01
Section 45-20-160.01 Liability for monetary loss; voiding of licenses based on worthless or
forged instruments. (a) The Covington County Commission shall reimburse the offices of judge
of probate, revenue commissioner, and sheriff from the general fund in the amount of any monetary
loss, not to exceed a total of seven hundred fifty dollars ($750) per annum per office arising
or caused without the personal knowledge of the officer, including loss arising from acceptance
of worthless or forged checks, drafts, money orders, or other written orders for money or
its equivalent. (b) It shall be the duty of the judge of probate, revenue commissioner, and
the sheriff to insure that the employees of the respective offices exercise due care in performing
their required duties and make a diligent effort to correct the error, mistake, or omission.
The respective officers shall make a good faith effort to collect the amount subject to potential
loss immediately upon becoming aware of the potential...
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45-25-240
Section 45-25-240 Election; consolidation of offices; deputies, clerks, and assistants; duties.
(a) After September 30, 1997, there shall be a county revenue commissioner in DeKalb County.
A commissioner shall be elected at the general election in 1996, and at the general election
every six years thereafter, who 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 to be performed either by the tax assessor or by the tax collector
of the county relative to the assessment of property for taxation, the collection of taxes,
the keeping of records, and the making of reports concerning assessments for and the collection
of taxes. Such commissioner shall also perform certain licensing duties as prescribed for
the tax assessor in Sections 40-25-240.20 to 40-25-240.26, inclusive....
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