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45-49-240.60
Section 45-49-240.60 Creation of office; duties of commissioner; deputies; clerks; assistants.
(a)(1) Upon the expiration of the current terms of office of Tax Assessor and Tax Collector
of Mobile County, or if a vacancy occurs in either office prior to the expiration of the current
terms of office, there is hereby created the office of County Revenue Commissioner in Mobile
County. In 1990, and each six years thereafter, persons shall seek office, qualify, and be
elected for the county office of revenue commissioner. The revenue commissioner 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, and takes office.
(2) Should either the offices of Tax Assessor or Tax Collector for Mobile County be vacated
for any reason whatsoever between September 20, 1988, and September 30, 1991, this section
shall become effective immediately with the remaining office holder acting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-240.60.htm - 4K - Match Info - Similar pages
40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery
of tax. (a) Before any person, firm, or corporation shall engage in or carry on any business
or do any act for which a license by law is required, he, they, or it, except as otherwise
provided, shall pay to the judge of probate of the county in which it is proposed to engage
in or carry on such business or do such act, or to the commissioner of licenses or the state
Department of Revenue, as specified, the amount required for such license and shall comply
with all the other requirements of this title. (b) Upon the payment of the amount required
for said license and a fee of $1 herein provided for the issuance of such license and all
costs and fees and penalties which shall have accrued, or for which such person, firm, or
corporation shall have become liable in any proceedings commenced for the collection of such
license, or to enforce payment thereof, such probate judge, commissioner of licenses or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-2.htm - 4K - Match Info - Similar pages
45-7-240
Section 45-7-240 Establishment of county revenue commissioner; powers and duties. (a)
This section shall apply only in Butler County. (b) The purpose of this section
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. (c) At the expiration of the term of office of
the tax assessor and the office of the tax collector of the county ending September 30, 2009,
or if a vacancy occurs in either office, then immediately upon the occurrence of the vacancy,
the office of county revenue commissioner shall be established. If the office of county revenue
commissioner is established upon the occurrence of a vacancy in either the office of tax assessor
or the office of tax collector, the tax assessor or the tax collector, as the case may be,
remaining in office shall be the county revenue commissioner for the remainder of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-240.htm - 4K - Match Info - Similar pages
45-39-200.11
Section 45-39-200.11 Assessment and collection of motor vehicle taxes. After the thirtieth
day of September, 1980, motor vehicles shall not be included in any assessment made by any
person, firm, or corporation under this code, and any such motor vehicle shall not be considered
as escape property by reason of failure to include the same in any tax return as of the first
day of October, 1980, or any subsequent year. All motor vehicles shall be assessed and the
taxes thereon shall be collected solely as herein provided. (Act 79-107, p. 129, §12.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.11.htm - 861 bytes - Match Info - Similar pages
45-42-200.11
Section 45-42-200.11 Assessment and collection of motor vehicle taxes. After the first
day of January 1983, motor vehicles shall not be included in any other assessment made by
any person, firm, or corporation under this code, and any such motor vehicle shall not be
considered as escape property by reason of failure to include the same in any tax return as
of the first day of October 1983, or any subsequent year. All motor vehicles shall be assessed
and the taxes thereon shall be collected solely as herein provided. (Act 84-804, p. 221, §
12.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.11.htm - 864 bytes - Match Info - Similar pages
45-8-240.01
Section 45-8-240.01 Assessment, tax collection, records, and reports. The county revenue
commissioner shall do and perform all acts, duties, and functions required by law performed
either by the tax assessor or the tax collector of the county relative to the assessment of
property for ad valorem taxation, the collection of the taxes, the keeping of records, and
the making of reports concerning assessments for and the collection of taxes. (Act 95-556,
p. 1162, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-240.01.htm - 778 bytes - Match Info - Similar pages
40-12-301
Section 40-12-301 Transfer of distinctive license plates between motor vehicle owners
and between motor vehicles; issuance of standard license plates to motor vehicle previously
issued distinctive license plates; construction of section. The distinctive license
plates issued pursuant to this division shall not be transferable between motor vehicle owners,
and in the event the owner of a vehicle bearing such distinctive plates shall sell, trade,
exchange, or otherwise dispose of same, such plates shall be retained by the owner to whom
issued and by him returned to the probate judge or license commissioner of the county, who
shall receive and account for same in the manner stated below. In the event such owner shall
acquire by purchase, trade, exchange, or otherwise a vehicle for which no standard plates
have been issued during the current license period, the probate judge or license commissioner
of the county shall upon being furnished by the owner thereof proper certification of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-301.htm - 2K - Match Info - Similar pages
45-26-242.21
Section 45-26-242.21 Assessment and collection of taxes. The revenue commissioner shall
perform all duties relating to the assessment and collection of ad valorem taxes, registration,
and issuance of decals related to manufactured homes as required by Act 91-694, including
those subject to ad valorem taxation specifically mentioned in subdivision (15) of subsection
(b) of Section 40-11-1, and casual sales and use taxes on motor vehicles and manufactured
homes in the county. The revenue commissioner shall perform all duties and responsibilities
relating to the assessment and collection of taxes on motor vehicles and manufactured homes.
The revenue commissioner shall receive the commissions and fees for performing these functions
and these fees and commissions shall be remitted to the county general fund. Reporting and
remitting of the collections of these fees shall be made by the revenue commissioner or as
otherwise required by statute. (Act 93-702, p. 1345, §2; §45-26-81.41; amended...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-242.21.htm - 1K - Match Info - Similar pages
45-27-244.35
Section 45-27-244.35 Certificate of assessment; issuance of license tag; valuation;
municipal taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle
which is principally used in Escambia County who desires to operate a motor vehicle on the
public highways of Alabama shall first return the motor vehicle for ad valorem taxation and
sales taxation to the tax collector. The tax collector shall issue a certificate of assessment
on a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the office of
the tax collector for one year after each audit. The license tag shall be evidence of the
payment of the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation
for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis
as is provided in Article 5, Chapter 12, Title 40, and all laws relating to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-244.35.htm - 2K - Match Info - Similar pages
45-3-84.65
Section 45-3-84.65 Ad valorem and sales taxes - Certificate of assessment; valuation;
disposition of funds. (a) Every person, firm, or corporation residing in or owning a motor
vehicle which is principally used in Barbour County who desires to operate a motor vehicle
on the public highways of Alabama shall first be required to pay ad valorem taxes and sales
taxes to the judge of probate. The judge of probate shall issue a certificate of assessment
on a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the probate
office for one year after each audit. The license tag shall be evidence of the payment of
the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation for
ad valorem assessment of motor vehicles shall be at the same rate and on the same basis as
is provided in Article 5, Chapter 12, Title 40, and all laws relating to the assessment...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-84.65.htm - 2K - Match Info - Similar pages
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