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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-160.01.htm - 1K - Match Info - Similar pages

45-4-246
Section 45-4-246 Budgetary operations. The Tax Assessor/Collector of Bibb County, respectively,
shall be responsible for the budgetary operations and functions of his or her office. The
expenses of the office shall be financed on a pro rata share basis from the proceeds of any
state, county, and municipal ad valorem taxes collected in the county in the same manner as
the salary of the tax assessor/collector is paid pursuant to Section 40-6A-2. Any funds
retained by the office pursuant to this section shall be used solely for the operation
of the office, respectively, subject to approval of the budget for the office by the county
commission in the same manner as the budget is currently approved. (Act 2011-592, p. 1324,
§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-246.htm - 1K - Match Info - Similar pages

45-33-240.28
Section 45-33-240.28 Vacancies in office. If the office of tax assessor or tax collector
should become vacant between the time of ratification of this subpart by the electors of Hale
County and the expiration of the term of office of either the tax assessor or tax collector,
this subpart shall become effective immediately. (Act 83-696, p. 1136, §13.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-240.28.htm - 663 bytes - Match Info - Similar pages

45-45-242
Section 45-45-242 Salary. Beginning the next term of office of tax collector and tax
assessor on October 1, 1991, the annual salary shall be forty-six thousand dollars ($46,000).
Such salary shall be in lieu of any other annual salaries and expense allowances heretofore
provided by law for such officers to be paid in equal monthly installments from the county
general fund on warrants processed in the usual manner. (Act 90-466, p. 663, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-242.htm - 753 bytes - Match Info - Similar pages

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

45-38-240.01
Section 45-38-240.01 Purpose. The purpose of this subpart is to conserve revenue and
promote the public convenience in the county by consolidating the office of tax assessor and
the office of tax collector into one county office designated as the office of county revenue
commissioner. (Act 2001-905, 3rd Sp. Sess., p. 745, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-240.01.htm - 639 bytes - Match Info - Similar pages

45-41-240.06
Section 45-41-240.06 Abolition of offices; staff. (a) The offices of tax assessor and
tax collector are abolished effective the first day of October 2003, or upon the occurrence
of a vacancy in the office of tax assessor or tax collector. In the event that the office
of tax assessor or tax collector becomes vacant before October 1, 2003, the office of county
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 and shall perform the duties until a county revenue commissioner
has been elected as provided by this article. (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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-240.06.htm - 1K - Match Info - Similar pages

40-6-1
Section 40-6-1 When officials commissioned as supernumeraries. (a) In the various counties
of the State of Alabama having a population of less than 600,000 inhabitants according to
the last or any subsequent federal decennial census, any tax collector, tax assessor, revenue
commissioner, license commissioner, or other elected or appointed official charged with the
assessment or collection, or both, of ad valorem taxes in any county of the State of Alabama:
(1) Who has served for 14 years as such an official in any county of Alabama and who has become
permanently and totally disabled, proof of disability being made by certificate of three reputable
physicians; or (2) Who has served for 12 years as a county official for any county of Alabama,
at least 10 years or more continuously as tax collector, tax assessor, license commissioner,
revenue commissioner, or other elected or appointed official charged with the assessment or
collection, or both, of ad valorem taxes, and who is not less...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-1.htm - 4K - Match Info - Similar pages

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

45-11-240.30
Section 45-11-240.30 Applicability; purpose. This subpart shall apply only in Chilton
County. The purpose of this subpart is to conserve revenue and promote the public convenience
in the county by consolidating the office of tax assessor and the office of tax collector
into one county office designated as the office of county revenue commissioner. (Act 2008-436,
p. 837, §§1,2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-240.30.htm - 706 bytes - Match Info - Similar pages