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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-4.htm - 3K - Match Info - Similar pages
45-43-240.21
Section 45-43-240.21 Powers and duties. The tax assessor shall perform all duties relating to the issuing of motor vehicle licenses and titles in the county which have previously been performed by the judge of probate or the tax assessor. The Judge of Probate and Tax Collector of Lowndes County are relieved of all duties and responsibilities relative to the issuance of motor vehicle licenses and titles and the assessment and collection of certain monies on motor vehicle licenses and titles. The tax assessor shall receive the commissions and fees previously allowed the judge of probate and tax collector for performing these functions. The fees and commissions shall be reported and remitted to the county general fund at the same time as reports and remittances of those commissions and fees are now made by the judge of probate and tax collector. (Act 92-474, p. 947, § 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-240.21.htm - 1K - Match Info - Similar pages
45-30-240.21
Section 45-30-240.21 Duties; collection of monies. The tax assessor shall perform all duties relating to the issuing of licenses on motor vehicles in the county which have heretofore been performed by the judge of probate and tax collector. The judge of probate and tax collector of Franklin County are hereby relieved of all duties and responsibilities relative to the issuance of licenses and collection of certain monies on such motor vehicles. The tax assessor shall receive all monies now collected by the judge of probate and the tax collector for performing such duties and such monies shall be remitted to the county general fund. (Act 86-339, p. 523, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.21.htm - 975 bytes - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-240.08.htm - 900 bytes - Match Info - Similar pages
45-40-242.01
Section 45-40-242.01 Duties; commissions and fees. The tax assessor shall perform all duties relating to the issuing of licenses on motor vehicles in the county which have heretofore been performed by the judge of probate and tax collector. The Judge of Probate and Tax Collector of Lawrence County are hereby relieved of all duties and responsibilities relative to the issuance of licenses and collection of certain monies on such motor vehicles. The tax assessor shall receive the commissions and fees now allowed the judge of probate and tax collector for performing these functions, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting of such monies shall be made at the same time as other reports and remittances are now made by the tax assessor. (Act 85-717, p. 1168, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-242.01.htm - 1K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-241.06.htm - 888 bytes - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-240.36.htm - 966 bytes - Match Info - Similar pages
45-23-240.41
Section 45-23-240.41 Duties; commission and fees. The tax assessor 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 and the judge of probate. The Tax Collector and the Judge of Probate of Dale County are relieved of all duties and responsibilities relative to the assessment and collection of taxes on such motor vehicles. The tax assessor shall receive the commission and fees now allowed the tax collector and judge of probate for performing these functions, 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. (Act 87-111, p. 156, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-240.41.htm - 1K - Match Info - Similar pages
45-27-244.33
Section 45-27-244.33 Collection of fees. The tax collector shall charge and collect the same fee that is prescribed in the general law for a like service when performed by the tax assessor, tax collector, revenue commissioner, or license commissioner as the case may be. All fees shall be the property of Escambia County and shall be paid into the general fund of the county. (Act 96-46, 1st Sp. Sess., p. 58, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-244.33.htm - 725 bytes - Match Info - Similar pages
45-3-242.01
Section 45-3-242.01 Powers and duties. The revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector relative to the assessment of property for taxation, the collection of taxes, the keeping of records, and the making of reports concerning assessment and collection of taxes. (Act 92-266, p. 626, §2.)...
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