40-10-4
Section 40-10-4 Notice to taxpayer - Service generally. (a) On receiving such book, as speedily
as practicable the judge of probate shall issue a notice addressed to each person against
whom any unpaid taxes are assessed as shown by such book, substantially in the following form:
"State of Alabama, (give name of county) county, to (give name of taxpayer): The tax
collector has filed in my office a list of delinquent taxpayers, and of real estate upon which
taxes are due. You are reported as delinquent, and your tax amounts to (here give amount of
taxes) with costs added. This is to notify you to appear before the probate court of said
county at the next term thereof, commencing on Monday, the _____ day of _____, 2__, then and
there to show cause, if any you have, why a decree for the sale of property assessed for taxation
as belonging to you should not be made for the payment of the taxes thereon and fees and costs.
(Here probate judge's signature). Judge of probate." Such notice must...
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40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary
Road Committee created. (a) The moneys collected each month by the judge of probate from motor
vehicle license taxes and registration fees, after deducting therefrom the amounts referred
to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the moneys remaining
after making the said deductions being referred to in this section as "the net proceeds,"
shall be disbursed by the judge of probate as follows: (1) That portion of the net proceeds
that consists of additional amounts paid under the schedule of additional amounts set forth
in subsection (b) of Section 40-12-248 shall be remitted by the judge of probate to the State
Treasurer who shall distribute said amounts as follows: a. 64.75 percent of said amounts shall
be distributed by the State Treasurer to the State of Alabama; b. 35.25 percent of said amounts
shall be apportioned and distributed by the State Treasurer...
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45-14-240.01
Section 45-14-240.01 Powers and duties. 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; provided, however, nothing in this part shall be construed
to change procedures for assessment of property assessed by the Department of Revenue pursuant
to Section 40-21-1. (Act 87-393, p. 562, §2.)...
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45-15-240.01
Section 45-15-240.01 Duties of commissioner. 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. (Act 84-52, p. 71, §2.)...
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45-16-242
Section 45-16-242 Collection and distribution of taxes; powers and duties of revenue commissioner
transferred. (a) The provisions of this section shall apply to Coffee County. (b) The procedures
for the collection and distribution of sales and use taxes on automotive vehicles, truck trailers,
and semi-trailers in Coffee County shall be the same as provided in Article 3, commencing
with Section 40-23-100, of Chapter 23, Title 40, as amended, except that all such duties as
are required of and are performed by the county revenue commissioner shall be transferred
to and be performed by the judge of probate of the county, and the county revenue commissioner
shall be relieved of all such duties. (Act 89-512, p. 1056, §§1, 2.)...
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45-16-84.26
Section 45-16-84.26 Books, records, and blanks. The Comptroller, the State Department of Revenue
and the State Department of Finance are hereby required to furnish to the Coffee County Judge
of Probate all books, records, and blanks now or hereafter required by law to be furnished
to probate judges, tax assessors, tax collectors, revenue commissioners, or license commissioners
in connection with the performance of their duties in the issuance of automobile license plates,
and the assessment and collection of the ad valorem tax on motor vehicles. (Act 89-513, p.
1057, §7.)...
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45-29-242
Section 45-29-242 Levy of tax. (a) There is hereby levied and imposed in the county, in addition
to all other taxes of every kind now imposed by law, a privilege or license tax on the sale
of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered
or licensed with the Fayette County Judge of Probate and purchased other than at wholesale
in the county from any person, firm, or corporation which is not a licensed dealer engaged
in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount
equal to one and one-half percent of the purchase price. (b) There is hereby levied and imposed
in Fayette County, in addition to all other taxes of every kind now imposed by law, an excise
or use tax on the storage, use, or other consumption in the county of any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
Fayette County Judge of Probate and purchased other than at...
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45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc. (a) The
Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant
Tax Collector for the Bessemer Division of Jefferson County, or other public official performing
the functions of assessing and collecting taxes in Jefferson County, upon request of any fire
district located in Jefferson County, shall implement appropriate procedures necessary to
assess and collect the fees, charges, or assessments levied by the governing body of the fire
district, provided, the fees, charges, or assessments are related to the value of property.
(b) The fire district fees, charges, or assessments shall be a lien upon the property on which
levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes
are assessed, collected, and enforced. A two percent commission on all amounts levied and
collected shall be paid to both the assessing official and the...
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45-38-240.03
Section 45-38-240.03 Duties of county revenue commissioner. The county 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 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
the assessment and collection of taxes. (Act 2001-905, 3rd Sp. Sess., p. 745, §4.)...
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45-40-242.01
Section 45-40-242.01 Duties; commissions and fees. The tax assessor shall perform all duties
relating to the issuing of licenses on motor vehicles in the county which have heretofore
been performed by the judge of probate and tax collector. The Judge of Probate and Tax Collector
of Lawrence County are hereby relieved of all duties and responsibilities relative to the
issuance of licenses and collection of certain monies on such motor vehicles. 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 tax assessor. (Act 85-717, p. 1168, §2.)...
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