45-17-240
Section 45-17-240 Offices and duties of tax assessor and tax collector consolidated. (a) Effective
October 1, 1997, or upon occurrence of a vacancy in either the office of tax assessor or tax
collector, there shall be a county revenue commissioner in Colbert County. A commissioner
shall be elected at the general election in 1996 and at the general election every six years
thereafter, who shall serve for a term of six years beginning on the first day of October
next after his or her election, and until his or her successor is elected and has qualified.
(b) 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. (c) Subject
to the approval of the county commission, the county revenue...
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45-23-240.20
Section 45-23-240.20 Consolidation of offices and duties. (a) At the expiration of the terms
of office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax
Collector of Dale County before such date, then immediately upon the occurrence of such vacancy
there shall be the office of county Revenue Commissioner in Dale County. If such office is
established upon the occurrence of a vacancy in either the office of tax assessor or tax collector,
then the tax assessor or tax collector, as the case may be, remaining in office shall be the
county revenue commissioner for the remainder of the term for which he or she was elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
at an election called for the purpose and every six years thereafter. He or she shall serve
for a term of office of six years from the first day of or she the term next succeeding his
or her election and until his or her successor is similarly elected,...
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45-39-241.61
Section 45-39-241.61 Revenue commissioner - Designation; compensation; election. (a) In Lauderdale
County, the combination of the offices of tax assessor and tax collector authorized by a resolution
by the county commission, pursuant to Section 45-39-241.60, is hereby designated as the office
of revenue commissioner. The revenue commissioner shall receive an annual salary, paid in
equal monthly installments from the county general fund, which shall not be less than the
minimum salary established by law. (b) For the time period of September 30, 1984, until November
14, 1984, the Governor shall appoint a person to hold the office of revenue commissioner.
A new term of office shall begin November 14, 1984. A primary election shall be held for the
new term of office of the revenue commissioner at the same time and in the same manner as
primary elections for other state and local candidates are held in 1984. The general election
for the new term of office of the revenue commissioner shall...
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45-41-11
Section 45-41-11 Salaries for judge of probate, sheriff, tax assessor, tax collector. (a) Pursuant
to Amendment 362 to the Constitution of Alabama of 1901, and Act 531 of the 1976 Regular Session,
the following elected officials serving Lee County shall receive annual salaries as follows
on August 1, 2000: (1) Judge of probate $75,000 (2) Sheriff 65,000 (3) Tax assessor 52,500
(4) Tax collector 52,500 (b)(1) The annual salaries provided for in this section shall be
paid in equal monthly installments from the county treasury and shall be paid in lieu of any
other salaries heretofore provided by law for the officials. (2) The salaries of the tax assessor
and the tax collector shall be prorated; shall be paid by each fund or agency receiving ad
valorem taxes; and shall be determined by computing the percentage that the total collections
for each fund or agency bears to the total collections of ad valorem taxes. (Act 2000-563,
p. 1038, §§1, 2.)...
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45-27-230
Section 45-27-230 Compensation for sheriff. Upon the expiration of the current term of office,
the Sheriff of Escambia County shall receive as his or her compensation, including base salary,
the same amount of compensation received by the tax collector and tax assessor pursuant to
Act No. 81-1168, H. 95, 1981 Third Special Session. The compensation shall be paid in equal
monthly installments out of the general fund of the county. In addition, the sheriff shall
receive the same cost-of-living increases afforded other county employees. (Act 82-745, p.
218, §1.)...
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45-4-70
Section 45-4-70 Expense allowances. (a) In addition to any and all other compensation or allowances
heretofore provided by law, the chairman of the county governing body of Bibb County shall
receive an additional expense allowance of two hundred dollars ($200) per month payable from
the county treasury. (b) The chairman and each member of the county governing body of Bibb
County shall each receive an expense allowance of two hundred dollars ($200) per month. The
allowances herein provided shall be payable in equal monthly installments from the county
general fund and shall be payable in addition to any other compensation or allowance payable
by law to such persons. (c) The expense allowances of the Bibb County governing body provided
for by subsection (a), shall hereafter be paid from the gasoline tax fund allocated to Bibb
County by the Department of Revenue of the State of Alabama as provided for by law. (Act 79-377,
p. 600, §1; Act 79-378, p. 600, §1; Act 80-378, p. 500, §1.)...
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45-41-60
Section 45-41-60 Compensation; deputies and employees; powers and duties; office space and
equipment. (a) Pursuant to Amendment 362 to the Constitution of Alabama of 1901, the coroner
serving Lee County shall receive an annual salary of seventeen thousand eight hundred dollars
($17,800) on June 1, 2001. (b) The annual salary of the chief deputy coroner shall be six
thousand dollars ($6,000) on June 1, 2001. (c) The annual salaries provided for in this section
shall be paid in equal monthly installments from the county treasurer and shall be paid in
lieu of any other salaries heretofore provided by law for the officials. (d) The Lee County
Commission may adjust the salaries, benefits, and any other compensation of the coroner and
any deputy coroners by resolution. (e) The Lee County Coroner shall be entitled to a vehicle
allowance in an amount to be determined by the Lee County Commission. The vehicle allowance
shall be in lieu of any expense allowance. The vehicle allowance shall be...
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45-45-242
Section 45-45-242 Salary. Beginning the next term of office of tax collector and tax assessor
on October 1, 1991, the annual salary shall be forty-six thousand dollars ($46,000). Such
salary shall be in lieu of any other annual salaries and expense allowances heretofore provided
by law for such officers to be paid in equal monthly installments from the county general
fund on warrants processed in the usual manner. (Act 90-466, p. 663, § 1.)...
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45-26-81
Section 45-26-81 Salary. Beginning with the next term of office in January 1983, the Judge
of Probate of Elmore County shall receive a salary of thirty-three thousand dollars ($33,000)
per annum. The salary shall be the total compensation and shall be in lieu of any and all
other salary, expense allowance, or compensation heretofore provided by law and shall be payable
in equal monthly installments from the county general fund. (Act 82-176, p. 204, §1.)...

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45-30-240.71
Section 45-30-240.71 Disposition of proceeds. In order that Franklin County might be able to
purchase and maintain a unified and modern computerized system for county records, the proceeds
from that fee prescribed in Section 40-4-5, to be limited to one dollar thirty-five cents
($1.35) per transaction, on transactions performed by the county tax assessor shall be distributed
annually as follows: (1) The first thirty-five cents ($.35) of such proceeds shall go into
the county general fund for the needs as determined by the county commission. (2) Six thousand
dollars ($6,000) of the remaining proceeds shall go to the tax assessor as an expense allowance
for performing the duties of such office, to be paid in equal monthly installments. (3) The
next nine thousand dollars ($9,000) of such proceeds shall be deposited in the county general
fund. (4) The next twelve thousand dollars ($12,000) of such proceeds shall be used for the
upkeep and maintenance of the computer system, and thereafter....
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