45-44-240.20
Section 45-44-240.20 Office established. Effective October 1, 1991, upon the approval of a
majority of the electors of Macon County, there is hereby created the office of county revenue
commissioner for Macon County. Such revenue commissioner shall be elected at the general election
in 1990 and at the general election every six years thereafter, the same as the tax assessor
and tax collector are now elected. (Act 87-206, p. 292, § 1.)...
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45-38-240.07
Section 45-38-240.07 Performance of duties; compensation. 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 tax collector of the county is authorized and directed
to charge or collect for the performance of any duty imposed on the county revenue commissioner.
As compensation for the performance of the duties of his or her office, the county revenue
commissioner shall receive an annual salary as determined by Chapter 6A of Title 40. (Act
2001-905, 3rd Sp. Sess., p. 745, §8.)...
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45-41-240.05
Section 45-41-240.05 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 tax collector of the county is authorized and directed
to charge or collect for the performance of any duty imposed on the county revenue commissioner.
As compensation for the performance of the duties of his or her office, the county revenue
commissioner shall receive an annual salary as determined by the county commission, payable
in equal monthly installments out of the general fund of the county. (Act 97-805, 1st Sp.
Sess., p. 89, §6; Act 97-861, 1st Sp. Sess., p. 198, §6.)...
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45-41-240.07
Section 45-41-240.07 One-stop motor vehicle registration, etc., system; mail-order procedures;
licensing, assessment, and collection of taxes. (a) Upon the commencement of the office of
county revenue commissioner, there shall be a one-stop motor vehicle registration, assessment,
and licensing system under the jurisdiction, direction, and supervision of the county revenue
commissioner. (b) The duties and responsibilities of the county revenue commissioner relating
to the assessment, licensing, and registration of motor vehicles shall include the administration
and enforcement of motor vehicle title registration, processing, and transfer; motor vehicle
ad valorem tax assessment and collection; motor vehicle license and license tag issuance;
collection of any fees or monies due and remitting the proper amounts due to the state and
to the county; enforcement of laws relating to these functions; and the collection of penalties
and assessments imposed for violations of laws relating to...
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45-48-241.05
Section 45-48-241.05 Performance of duties; compensation. 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 tax collector of the county is authorized and directed
to charge or collect for the performance of any duty imposed on the county revenue commissioner.
As compensation for the performance of the duties of his or her office, the county revenue
commissioner shall receive an annual salary of sixty-seven thousand five hundred dollars ($67,500).
(Act 2000-575, p. 1062, § 6; Act 2003-307, p. 727, § 1.)...
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45-37-240.02
Section 45-37-240.02 Automobile furnished by county; automobile expense allowance. (a) This
section shall apply only to Jefferson County. (b) As used in this section, the term county
official shall mean each Jefferson County Commissioner, the Jefferson County Tax Assessor,
the Jefferson County Tax Collector, the Jefferson County Assistant Tax Collector, Bessemer
Division, the Assistant Jefferson County Tax Assessor, Bessemer Division, the Jefferson County
Treasurer, Birmingham Division, and the County Treasurer, Bessemer Division. (c)(1) Each incumbent
county official shall have the option of electing, as hereinafter provided, either (i) to
have an automobile with fuel, oil, and repairs furnished by Jefferson County, for use in carrying
out his or her official duties as such county official, or, in lieu thereof, (ii) to have
an automobile expense allowance from the county of one hundred dollars ($100) per week or
portion of a week as reimbursement for the county official's use of a...
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45-8-240.05
Section 45-8-240.05 Fees, percentages, commissions, etc.; compensation. 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 and the tax collector are now or
hereafter by law authorized or directed to charge or collect for the performance of a duty
imposed by law on the officers and transferred to and imposed on the county revenue commissioner.
As compensation for performance of the duties of his or her office, the county revenue commissioner
shall receive a minimum salary as provided by Section 40-6A-2, payable in the manner prescribed
by the county commission, out of the county general fund with the exact amount to be set by
resolution of the county commission prior to the county revenue commissioner taking office.
(Act 95-556, p. 1162, §6.)...
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45-1-241.05
Section 45-1-241.05 Collection and disposition of funds; compensation of county revenue commissioner.
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 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 office, the county revenue commissioner
shall receive an annual salary as provided by law, payable in equal monthly installments.
(Act 90-443, p. 609, §6.)...
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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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45-14-240.05
Section 45-14-240.05 Compensation. 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 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 his or her office,
the county revenue commissioner shall receive an annual salary as provided by law, payable
in equal monthly installments out of the general fund of the county. (Act 87-393, p. 562,
§6.)...
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