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.)...
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45-40-160
Section 45-40-160 Reimbursement; due care required. (a) The Lawrence County Commission shall reimburse the offices of the tax collector, tax assessor, revenue commissioner, license commissioner, and the judge of probate from the general fund of the county the amount of any monetary loss, not to exceed a total for each office of five thousand dollars ($5,000) per annum, arising or caused by error, if the mistake or omission was caused without personal knowledge, including loss arising from acceptance of worthless or forged checks, drafts, money orders, or other written orders for money orders, or other written orders for money or its equivalent. (b) It shall be the duty of the tax collector, tax assessor, revenue commissioner, license commissioner, and the judge of probate to insure that their 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...
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45-44-240.25
Section 45-44-240.25 Performance of duties; salary. The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor or the tax collector of the county are now or are hereafter may be by law authorized and directed to charge or collect for the performance of any duty hereby imposed on the county revenue commissioner. As compensation for the performance of the duties of the office, the county revenue commissioner shall receive an annual salary equal to ten thousand dollars ($10,000) more than what the salary would be for either the tax assessor or tax collector. In the event one of the persons holding the office of tax assessor or tax collector becomes the revenue commissioner, the annual salary for the revenue commissioner shall be an amount equal to ten thousand dollars ($10,000) more than what the official had been receiving in salary as tax assessor or tax collector on June 18,...
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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.)...
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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.)...
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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.)...
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36-9-5
Section 36-9-5 Vacation of offices of clerk of circuit court, tax collector, etc., by failure to elect successor. The offices of clerk of the circuit court, tax collector, tax assessor and county treasurer are respectively vacated from the expiration of the incumbent's term when there is a failure to elect a successor at any general election where such officers are elected by the people. (Code 1867, §201; Code 1876, §214; Code 1886, §309; Code 1896, §3143; Code 1907, §1559; Code 1923, §2700; Code 1940, T. 41, §163.)...
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45-10-82
Section 45-10-82 Expense allowance; salary. (a) The probate judge, tax assessor, and tax collector of Cherokee County shall each receive an additional annual expense allowance in the amount of two thousand nine hundred dollars ($2,900) to be paid out of the county treasury in equal monthly installments at the end of each month upon warrants drawn in the same manner as employees of Cherokee County are paid. The expense allowance shall expire at the termination of the current term of office of such officers. (b) Beginning with the next term of office, the probate judge, tax assessor, and tax collector shall receive a total annual salary of fourteen thousand dollars ($14,000) to be paid out of the county treasury in equal monthly installments at the end of each month upon warrants drawn in the same manner as employees of Cherokee County are paid. (Act 80-354, p. 475, §§1, 2.)...
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45-39-200
Section 45-39-200 License commissioner - Compensation. (a) There is hereby created the office of County License Commissioner in Lauderdale County, Alabama. No later than 30 days from May 17, 1979, the legislative delegation representing Lauderdale County, by a majority vote thereof, shall appoint a county license commissioner who shall serve for a term expiring on the first Monday after the second Tuesday in January 1981. In the event such office should become vacant during such time, such vacancy shall be filled in like manner as the original appointment. The commissioner shall then run for election in the primary and general elections in 1980 and every six years thereafter. The salary of the commissioner shall be nineteen thousand five hundred dollars ($19,500) per annum, payable out of the county general fund in the same manner as other county employees are paid. He or she shall receive, in addition thereto, an expense allowance in the amount of eighteen hundred dollars ($1,800) per...
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45-8-200.01
Section 45-8-200.01 Commissioner of licenses - Appointment; salary. There is hereby created the office of commissioner of licenses who shall be appointed by the chairman or president of the county governing body, the tax assessor, and the judge of probate, or a majority of them, who shall constitute a board of appointment for such purpose. Such officer shall hold office at the pleasure of the appointing board and any vacancy occurring shall be filled by the appointing board or a majority of them. The salary of the commissioner of licenses shall be fixed by the appointing board in an amount not to exceed nine thousand dollars ($9,000) annually, and shall be based on a study of the duties and responsibilities of the office and the salary schedules applicable to like public officials in counties of comparable size, said annual salary when fixed by the appointing board shall be payable in equal monthly installments from the general funds of the county. (Act 1965, No. 154, p. 218, §2.)...
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