45-38-240.02
Section 45-38-240.02 Consolidation of offices. At the expiration of the current term of office of the tax assessor and the office of the tax collector of the county, or if a vacancy occurs in either office, then immediately upon the occurrence of the vacancy, the office of county revenue commissioner shall be established. If the office of county revenue commissioner is established upon the occurrence of a vacancy in either the office of tax assessor or the office of tax collector, the tax assessor or the tax collector, as the case may be, remaining in office shall be the county revenue commissioner for the remainder of the term of office for which he or she was elected. For the purpose of this subpart the words vacancy in the office of the tax assessor or tax collector shall mean when either of the elected officials holding the office of Tax Collector of Lamar County or Tax Assessor of Lamar County, upon September 19, 2001, should die, resign, retire, or fail to seek reelection to such...
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45-44-240.26
Section 45-44-240.26 Vacation of prior offices. Should either the offices of tax assessor or tax collector for Macon County be vacated for any reason whatsoever between June 18, 1987, and September 30, 1991, this subpart shall become effective immediately with the remaining office holder acting as county revenue commissioner for the remainder of the term for which he or she was elected. (Act 87-206, p. 292, § 7.)...
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36-9-5
Section 36-9-5 Vacation of offices of clerk of circuit court, tax collector, etc., by failure to elect successor. The offices of clerk of the circuit court, tax collector, tax assessor and county treasurer are respectively vacated from the expiration of the incumbent's term when there is a failure to elect a successor at any general election where such officers are elected by the people. (Code 1867, §201; Code 1876, §214; Code 1886, §309; Code 1896, §3143; Code 1907, §1559; Code 1923, §2700; Code 1940, T. 41, §163.)...
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45-33-240.20
Section 45-33-240.20 Consolidation of offices; unified system. 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 Hale County before such date, then immediately upon the occurrence of such vacancy there shall be the office of county revenue commissioner in Hale 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 the term next succeeding his or her election and until his or her successor is similarly elected,...
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45-46-241
Section 45-46-241 Consolidation of offices. 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 Marengo County before such date, then immediately upon the occurrence of such vacancy there shall be the office of county revenue commissioner in Marengo 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 the term next succeeding his or her election and until his or her successor is similarly elected, qualified, and takes...
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45-22-240
Section 45-22-240 Consolidation of offices and powers. (a) After September 30, 1979, there shall be a county revenue commissioner in Cullman County. A commissioner shall be elected at the general election in 1978, and at the general election every six years thereafter, who shall serve for a term of six years from the thirtieth day of September 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 assessments for and the collection of taxes. (c) Subject to the approval of the court of county commissioners or other like county governing body, the county revenue commissioner shall appoint and fix the duties and compensation of a...
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45-31-240
Section 45-31-240 Consolidation of offices and duties; compensation. (a) After September 30, 1985, there shall be a county revenue commissioner in Geneva County. A commissioner shall be elected at the general election in 1984 and at the general election every six years thereafter, who shall serve for a term of six years from the thirtieth day of September 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 assessments for and the collection of taxes. (c) Subject to the approval of the court of county commissioners or other like county governing body, the county revenue commissioner shall appoint and fix the duties and...
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45-32-241
Section 45-32-241 Consolidation of unified system. (a) This section shall apply only in Greene County. (b) The purpose of this section is to conserve revenue and promote the public convenience in the county by consolidating the office of tax assessor and the office of tax collector into one county office designated as the office of county revenue commissioner. (c) At the expiration of the current term of office of the tax assessor and the office of the tax collector of the county, or if a vacancy occurs in either office, then immediately upon the occurrence of the vacancy, the office of county revenue commissioner shall be established. If the office of county revenue commissioner is established upon the occurrence of a vacancy in either the office of tax assessor or the office of tax collector, the tax assessor or the tax collector, as the case may be, remaining in office shall be the county revenue commissioner for the remainder of the term of office for which he or she was elected....
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45-48-70.51
Section 45-48-70.51 Annual budget estimates. On or before July 31 of each year the associate county commissioners, sheriff, tax assessor, tax collector, judge of probate, coroner and all other county offices, departments, courts, or agencies, and any other public body or agency desiring appropriations from the county government shall transmit to the chair of the commission estimates of their expenditures for the coming fiscal year. In the event of any failure to submit the required estimate, the chair may cause to be prepared such an estimate as in his or her opinion is reasonable and proper. (Act 79-466, p. 848, § 2.)...
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45-26-120.01
Section 45-26-120.01 Clerical assistance for county officials. The Elmore County Commission shall provide compensation for deputies, clerks, assistants, and secretaries for the offices of the judge of probate, tax assessor, tax collector, and sheriff in such number as may be necessary for the efficient conduct of such offices. Each officer shall appoint his or her own deputy, clerk, secretary, and assistant and shall fix their compensation, subject to the approval of the county commission as to number and rate of pay. (Act 85-600, p. 928, §1.)...
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