45-26-242
Section 45-26-242 Consolidation of unified system. (a) After September 30, 1991, or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a county revenue commissioner in Elmore County. A commissioner shall be elected at the general election in 1990, 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 commissioner shall appoint and fix...
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45-37-84.43
Section 45-37-84.43 Indexing and filing fee. (a) Effective June 1, 2012, a special indexing and filing fee of eleven dollars ($11) shall be paid to and collected by the judge of probate with respect to each real property instrument or personal property instrument and for the recording of other instruments and documents in the probate office at the discretion of the judge of probate. On and after June 1, 2012, no document or instrument shall be received for record in the office of the judge of probate unless the special indexing and filing fee of eleven dollars ($11) is paid. The special indexing and filing fee shall be in addition to all other fees, taxes, and charges required by law to be paid upon the filing or recording of any document or instrument or judicial case filed in the office of the judge of probate. (b) All special indexing and filing fees collected shall be deposited into the Judge of Probate Fund and retained by the office of the judge of probate to be used for the...
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45-38-240.05
Section 45-38-240.05 Bond. Before entering the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in a sum as may be fixed by Section 40-5-3, for tax collectors. The bond shall be conditioned as other official bonds are conditioned and shall be approved and filed with the judge of probate. The cost of the bond required 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 2001-905, 3rd Sp. Sess., p. 745, §6.)...
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45-39-70
Section 45-39-70 Election of chair; term; salary; duties. (a) This section shall apply only in Lauderdale County. (b)(1) Effective beginning the next general election for the election of the Lauderdale County Commission, the Chair of the Lauderdale County Commission shall be elected on a countywide basis. The chair shall take office at the same time as members of the Lauderdale County Commission take office and shall serve a four-year term, or until a successor is elected and qualified. The chair shall preside over meetings of the county commission and shall vote only in the case of tie vote of the commissioners. After the election of the first chair as provided in this section and thereafter, the judge of probate shall no longer serve as chair of the county commission. (2) The salary of the Chair of the Lauderdale County Commission shall be forty thousand dollars ($40,000) per year payable in equal semi-monthly installments from the general fund of the county. (3) In addition to the...
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45-41-240.03
Section 45-41-240.03 Bond. Before entering the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in a sum as may be fixed by Section 40-5-3 for tax collectors. The bond shall be conditioned as other official bonds are conditioned and shall be approved and filed with the judge of probate. The cost of the bond required 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 97-805, 1st Sp. Sess., p. 89, §4; Act 97--861, 1st Sp. Sess., p. 198, §4.)...
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45-48-241.03
Section 45-48-241.03 Bond. Before entering the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in a sum as may be fixed by Section 40-5-3 for tax collectors. The bond shall be conditioned as other official bonds are conditioned and shall be approved and filed with the judge of probate. The cost of the bond required 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 2000-575, p. 1062, § 4.)...
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45-48-70.50
Section 45-48-70.50 Powers and duties of chair. The Chair of the Marshall County Commission shall have the following powers and duties in addition to those as may be otherwise provided by the laws of this state: (1) All of the powers, duties, limitations, and responsibilities, with relation to the commission as does the judge of probate with relation to county commissions under the general laws of this state, except insofar as such powers, duties, limitations, and responsibilities may be inconsistent with this subpart. (2) Be the presiding officer of the commission and shall have the same powers as other members of the commission in passing on all questions that may come before the commission including, but not limited to, the power to vote. (3) Keep and sign the minutes of the commission and be the custodian thereof which duties, except for the signing, he or she may delegate to any employee of the commission. Provided however, in the event of any delegation the performance of such...
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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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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter 3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal and county licenses, there is hereby levied a privilege or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores, or receives for the purpose of distribution, to any person, firm, corporation, club, or association within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of beer, and shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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45-10-201.01
Section 45-10-201.01 Motor vehicles taxes; certificate of titles. The office 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, tax assessor, and the probate judge. The license commissioner shall receive the commissions and fees for performing these functions, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting of the tax shall be made at the same time as other reports and remittances are now made. (Act 92-382, p. 782, §2.)...
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