40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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45-39-200.04
Section 45-39-200.04 Transfer of duties from Tax Assessor and Tax Collector. The county
license commissioner shall perform all duties relative to the assessment and collection of
taxes on motor vehicles in the county, which have heretofore been performed by the tax assessor
and tax collector. The commissioner shall also issue all motor vehicle license tags and driver's
licenses, collect for and issue all other licenses for exercising any right or privilege for
which a license is now or hereafter may be required by law to be paid to the State of Alabama
or the county, except marriage licenses, and shall perform all the duties required by the
general law of judges of probate relative to notations on license stubs of the transfer of
ownership of motor vehicles, and the replacement of lost or mutilated license tags and driver's
licenses, and the notation of change of location of business on privilege licenses and stubs.
The Tax Assessor and the Tax Collector of Lauderdale County are hereby...
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45-42-200.04
Section 45-42-200.04 Transfer of duties from Tax Assessor and Tax Collector. The county
license commissioner shall perform all duties relative to the assessment and collection of
taxes on motor vehicles in such county, which have heretofore been performed by the tax assessor
and tax collector. The commissioner shall also issue all motor vehicle license tags and driver's
license, collect for and issue all other licenses for exercising any right or privilege for
which a license is now or hereafter may be required by law to be paid to the State of Alabama
or the county, except marriage licenses, and may perform all the duties required by the general
law of judges of probate relative to notations on license stubs of the transfer of ownership
of motor vehicles, and the replacement of lost or mutilated license tags and driver's licenses,
and the notation of change of location of business on privilege licenses and stubs. The Tax
Assessor and Tax Collector of Limestone County are hereby...
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11-2A-2
Section 11-2A-2 Annual compensation of certain local officials. Effective October 1,
2000, the 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 shall be as set out below: (1) SHERIFF.
The annual minimum compensation for each sheriff shall be fifty thousand dollars ($50,000)
which shall be in lieu of any salary and expense allowance currently provided to a sheriff
receiving total compensation less than the minimum. Beginning with the next term of office
for each sheriff, except as provided in Section 11-2A-4, the salary herein provided
shall be the minimum compensation payable to the sheriff in lieu of any salary, expense allowance,
or other compensation provided by law. (2) COUNTY COMMISSIONERS AND JUDGES OF PROBATE. The
annual minimum compensation for county commissioners and judges of probate in...
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45-3-243
Section 45-3-243 Special transaction fee. In addition to all other fees and costs provided
by law, a special transaction fee not exceeding three dollars ($3) shall be paid to the Barbour
County Tax Collector or Revenue Commissioner when public business is transacted in the office
of either county official. The tax assessor shall charge the additional special transaction
fee not exceeding three dollars ($3) when a parcel of property is assessed for ad valorem
taxes. The additional fee shall be collected by the tax collector or revenue commissioner
when the ad valorem taxes are collected. Initially, the additional special transaction fee
charged by the tax assessor, tax collector, or revenue commissioner shall be two dollars ($2).
The additional fee may be increased to three dollars ($3) by resolution adopted by the Barbour
County Commission calling for the increase. The special additional transaction fees shall
be collected by the tax collector or revenue commissioner and deposited in...
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45-3-242.01
Section 45-3-242.01 Powers and duties. The revenue commissioner shall perform all acts,
duties, and functions required by law to be performed either by the tax assessor or by the
tax collector relative to the assessment of property for taxation, the collection of taxes,
the keeping of records, and the making of reports concerning assessment and collection of
taxes. (Act 92-266, p. 626, §2.)...
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40-6-4
Section 40-6-4 Deductions from salaries or fees of officials charged with assessment
or collection of taxes. The governing body shall deduct from the salary of the tax collector,
tax assessor, revenue commissioner, license commissioner, or other elected official charged
with the assessment or collection, or both, of any ad valorem taxes of the county, if the
officials are paid by salary, an amount equal to seven percent of the annual salary paid the
official by the county. The sum shall be deducted monthly and distributed at the end of the
fiscal year on a pro rata millage basis to the state, county, and all subdivisions and agencies
thereof, except municipal corporations, to which ad valorem taxes are paid. If the officials
are compensated by fees and commissions, the tax collector shall deduct from the money paid
to the tax collector, tax assessor, revenue commissioner, license commissioner, or other elected
official charged with the assessment or collection, or both, of ad valorem...
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45-5-240.20
Section 45-5-240.20 License division created; clerks and other assistants; duties; fees;
evidence of payment. (a) There is hereby created within the Revenue Commissioner's Office
of Blount County a license division which shall issue all motor vehicle licenses issued through
the revenue commissioner's office. The county commission shall furnish suitable quarters and
provide the necessary forms, books, stationery, records, equipment, and supplies, except such
stationery, forms and supplies as are furnished pursuant to law by the State Department of
Finance or the state Comptroller. The county commission shall also provide such clerks, and
other assistants for the revenue commissioner as shall be necessary from time to time for
the proper and efficient performance of the duties of his or her office. The revenue commissioner
shall have authority to employ such clerks, and other assistants, and to fix their compensation;
however, the number and compensation of such clerks and other...
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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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