45-41-240.02
Section 45-41-240.02 Personnel. Subject to the approval of the county commission, the county
revenue commissioner shall appoint and fix the duties of a sufficient number of deputies,
clerks, and assistants to perform properly the duties of his or her office. The acts of deputies
shall have the same force and legal effect as if performed by the county revenue commissioner.
The compensation for any deputies, clerks, and assistants shall be fixed by the county commission
and shall be paid out of the general fund of the county in the same manner as the salaries
of other county employees are paid. (Act 97-805, 1st Sp. Sess., p. 89, §3; Act 97-861, 1st
Sp. Sess., p. 198, §3.)...
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45-44-240
Section 45-44-240 Application and renewal by mail; staff. (a) The revenue commissioner, at
his or her discretion, may mail an application for renewal of motor vehicle licenses to whom
such license has been previously issued, such renewal forms required to be returned prior
to the expiration date of the license. Such renewal forms may be in postcard form and with
sufficient information thereon to adequately identify and process such renewal. The signature
of the licensee thereon and proper remittance shall constitute sufficient authority for the
judge of probate to issue such license and the revenue commissioner to return to the licensee
by mail. There is hereby established a fee to be entitled mail order fee which shall be set,
from time to time, by the county commission to pay the cost of the mailing procedure herein
provided, and such fee shall be collected by the revenue commissioner at the time of issuance
and paid over to the general fund of the county as are other fees and...
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45-48-241.02
Section 45-48-241.02 Personnel. Subject to the approval of the county commission, the county
revenue commissioner shall appoint and fix the duties of a sufficient number of deputies,
clerks, and assistants to perform properly the duties of his or her office. The acts of deputies
shall have the same force and legal effect as if performed by the county revenue commissioner.
The compensation for any deputies, clerks, and assistants shall be fixed by the county personnel
board and shall be paid out of the general fund of the county in the same manner as the salaries
of other county employees are paid. (Act 2000-575, p. 1062, § 3.)...
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45-49-201.41
Section 45-49-201.41 Establishment of Citronelle branch office. In Mobile County, within the
City of Citronelle, there is hereby established a branch office of the county license commissioner.
The office created by this section shall be funded by monies from the county general fund
and shall perform all functions and duties of the license commissioner, along with certain
duties and responsibilities of other county officials. (Act 86-477, p. 909, § 1.)...
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45-1-242.23
Section 45-1-242.23 Assessment and collection of tax; distribution of funds. The Revenue Commissioner
of Autauga County shall assess the tax provided for in this subpart and shall collect the
tax in the same manner and method that other ad valorem taxes are collected. The proceeds
of the tax shall be paid into a special county fund. Within 30 days after payment into the
special fund, the county commission shall pay the funds to the Autauga Firefighters' Association.
The Autauga Firefighters' Association shall distribute the funds as follows: The Autauga Firefighters'
Association shall receive two thousand dollars ($2,000) of the funds and the remainder of
the funds shall be divided among the eligible volunteer fire departments as determined annually
by the Autauga Firefighters' Association. (Act 96-859, 2nd Sp. Sess., p. 1667, §4; 98-100,
p. 117, §1.)...
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45-11-240.33
Section 45-11-240.33 Oath of office; bond. Before entering the duties of his or her office,
the county revenue commissioner shall take the oath of office prescribed in Section 279 of
the Constitution of Alabama of 1901, now appearing as Section 279 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended, and execute a bond in a sum fixed by the
county commission secured by 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 bond shall be paid out of the general fund
of the county on warrant of the county commission and shall be a preferred claim against the
county. (Act 2008-436, p. 837, §5.)...
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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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45-22-240.20
Section 45-22-240.20 Personnel; monthly roster. The Cullman County Commission shall furnish
additional and sufficient personnel to the county revenue commissioner's office for the purpose
of researching and obtaining the name of each county resident that owns a motor vehicle. The
name of the owner shall be placed on a separate monthly roster, depending on the first letter
of his or her last name as set forth in Section 32-6-61. This roster shall be completed by
the first day of November, 1985. The revenue commissioner shall have authority to employ sufficient
persons to operate his or her office. Personnel shall be paid from the county general fund.
(Act 85-128, p. 199, §1.)...
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45-22-243.90
Section 45-22-243.90 Definitions. (a) The following words, terms, and phrases where used in
this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) CITY OF CULLMAN. The City of Cullman in the county. (2)
COMMISSIONER. The Commissioner of Revenue of the State. (3) COUNTY. Cullman County in the
State of Alabama. (4) COUNTY TREASURER. The county treasurer of the county or other officer
or entity at the time that exercises the functions of treasurer of the county. (5) FISCAL
YEAR. The period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (6) HIGHWAY DIRECTOR. The Director of Transportation.
(7) MONTH. A calendar month. (8) MUNICIPALITIES OTHER THAN THE CITY OF CULLMAN. As of any
particular time, each incorporated municipality in the county other than the City of Cullman
which at the time exists in the county and which shall have been incorporated prior to...

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45-28-160.01
Section 45-28-160.01 Worthless checks. (a) The Etowah County governing body shall reimburse
the office of tax assessor, tax collector, probate judge, and revenue commissioner from the
general fund of the county the amount of any monetary loss, not to exceed a total of five
thousand dollars ($5,000) per annum, for losses incurred in accepting worthless or forged
checks, drafts, negotiable instruments, money orders, or written order for money or its equivalent,
if the mistake or omission causing the loss was without the official's personal knowledge.
(b) It shall be the duty of the tax collector, tax assessor, probate judge, and revenue commissioner
to insure that his or her 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 becoming aware of the potential loss. This section shall
not apply to any deliberate misuse or misappropriation of funds by...
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