11-2A-1
Section 11-2A-1 Categorization of counties. (a) For purposes of determining the amount of annual compensation which a county shall pay to a county commissioner, a judge of probate, a sheriff, a tax assessor, a tax collector, a revenue commissioner, a license commissioner, and an elected assistant tax assessor or collector, the 67 counties of the state shall be placed in categories based on population according to the most recent federal decennial census. (b) The population categories of counties are as follows: (1) CATEGORY 1. Population in excess of 450,000. (2) CATEGORY 2. Population from 350,001 to 449,999. (3) CATEGORY 3. Population from 200,001 to 350,000. (4) CATEGORY 4. Population from 50,001 to 200,000. (5) CATEGORY 5. Population from 19,000 to 50,000. (6) CATEGORY 6. Population of less than 19,000. (Act 2000-108, p. 148, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-2A-1.htm - 1K - Match Info - Similar pages
40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a) Whenever the tax assessor, county revenue commissioner, or other assessing official shall discover that any property, including any improvements on real estate assessed as vacant property, has escaped taxation in any assessment within five years next preceding the current year, he shall list, return, and value said property for assessment for the years during which same has escaped taxation and shall also endorse on such returns the year or years for which the property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who escaped assessment of tangible personal property for taxable years ending on or before September 30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files a proper tax return and assesses such property not later...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-23.htm - 4K - Match Info - Similar pages
45-1-241.03
Section 45-1-241.03 Oath of office, bond. Before entering upon the duties of 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 such sum as may be fixed by Section 40-5-3 for tax collectors in Alabama, giving as security thereon a bonding company authorized to do business in Alabama. The bond shall be conditioned as other official bonds are conditioned and shall be approved by and filed with the judge of probate. The cost of the bond required herein shall be paid out of the general funds of the county on warrant of the county commission, and shall be preferred claim against the county. (Act 90-443, p. 609, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-241.03.htm - 1K - Match Info - Similar pages
45-28-241.21
Section 45-28-241.21 Issuance of licenses and titles; commissions and fees. The tax assessor shall perform all duties relating to the issuing of licenses and titles on motor vehicles in the county which have heretofore been performed by the probate judge or the tax collector. The Probate Judge and Tax Collector of Etowah County are hereby relieved of all duties and responsibilities relative to the issuance of licenses and titles, payment of taxes collected by the tax collector, and collection of certain monies on such motor vehicles and titles. The tax assessor shall receive the commissions and fees now allowed the probate judge 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 probate judge and tax collector. (Act 85-881, p. 135, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-241.21.htm - 1K - Match Info - Similar pages
45-30-240.72
Section 45-30-240.72 Maintenance of records; public access. (a) As used in this section public officer means the Tax Assessor and the Revenue Commissioner of Franklin County. (b) Every public officer having custody of any public writing, record, or document, including, but not limited to, property record cards and work cards, shall permit any person to inspect and have direct access to any public writing, record, or document, as required by law. (c)(1) During the hours the Franklin County Courthouse is open, an employee in the office of the tax assessor or the revenue commissioner shall be assigned to the room where property record cards and work cards are stored. In addition to his or her regular responsibilities, the employee shall have the responsibility to make certain that the public has direct access to the property record cards or work cards, or both. The responsibilities of the employee shall also include preserving and protecting the property record cards and work cards. (2)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.72.htm - 2K - Match Info - Similar pages
45-45-201.14
Section 45-45-201.14 Election to come under part; resolution. This part shall become effective in Madison County only upon a writing subscribed to by the judge of probate, the tax assessor, and the tax collector requesting to come under this part and upon the adoption of a resolution by a majority vote of the board of revenue, court of county commissioners, or other like governing body of the county, wherein the county elects to come under this part. The resolution, together with the proceedings had in connection with the passage thereof, shall be entered in the minute book of the county governing body and copies of the resolution, duly certified to by the chair or presiding officer of the county governing body, shall be forthwith forwarded by the chair or presiding officer of the county governing body to the State Department of Revenue, the State Department of Finance, the Comptroller, and to the judge of probate, tax assessor, and tax collector of the county, and copy of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.14.htm - 2K - Match Info - Similar pages
45-25-240.21
Section 45-25-240.21 Issuance of licenses and titles; commissions and fees. The tax assessor shall perform all duties relating to the issuing of licenses and titles on motor vehicles in the county which have heretofore been performed by the judge of probate or the tax collector. The Judge of Probate and Tax Collector of DeKalb County are relieved of all duties and responsibilities relative to the issuance of licenses and titles, payment of taxes collected by the tax collector, and collection of certain monies on such motor vehicles and titles. 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 judge of probate and tax collector. (Act 87-322, p. 438, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-240.21.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
45-38-240.05
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-240.05.htm - 939 bytes - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-240.03.htm - 986 bytes - Match Info - Similar pages
|