40-5-4
as follows: In counties where collections, not including taxes on real estate bid in by the
state at tax sales and taxes which would be due on property except for the provisions of the
presently applicable law exempting homesteads from state taxes, do not exceed $12,000, the
rate of commission shall be 10 percent on the first $5,000, five percent on the next $4,000
and four percent on the remainder. The commission herein provided for is to be calculated
on collections for real property and personal property, except motor vehicles, for
the general fund of the state and county. In counties where the collections, not including
taxes on real estate bid in by the state at tax sales and taxes which would be due on property
except for the provisions of the presently applicable law exempting homesteads from state
taxes, exceed $12,000, the commissions shall be as above declared up to $12,000, and one and
one-half percent on the remainder up to $15,000, and one percent on the remainder above...

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40-9B-4
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, on the major addition
by complying with the procedures set forth in this chapter. Notwithstanding the immediately
preceding sentence, with respect to a data processing center, an abatement of noneducational
ad valorem taxes, other ad valorem taxes, or payments required to be made in lieu thereof,
shall apply to all real and personal property comprising a data processing center,
the costs of which may be capitalized for federal income tax purposes, acquired at any time
during the applicable maximum exemption period, including, but not limited to, computers,
software licensed for use at the qualifying data processing center, equipment supporting computing,
networking, or data storage; cooling systems, cooling towers, and other temperature infrastructure;
power infrastructure for transformation, distribution, or...
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45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a) There is
hereby created within the tax collector's office of Chilton County a license division. 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 insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector 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 assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...

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45-17-82
Section 45-17-82 Creation of division; powers and duties. (a) There is hereby created within
the probate judge's office of Colbert County a license division which shall issue all licenses
issued through the probate judge's office, except marriage licenses. 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 probate judge as shall be necessary
from time to time for the proper and efficient performance of the duties of the office. The
probate judge 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 assistants
shall be subject to the approval of the county commission. The...
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45-37A-251.55
Section 45-37A-251.55 Payment of assessments. Payment of any assessment, or if delinquent,
the collection of the assessment, shall be made in the manner and as provided for the payment
of municipal improvement assessments as provided for the payment of and delinquent collection
of municipal improvement assessments pursuant to Article 1, commencing with Section 11-48-1,
Chapter 2, Title 11. The city, in the latter notice, may elect to have the tax collector collect
the assessment by adding the same to the tax bill. Upon that election, the tax collector shall
collect the assessment using all methods available for collecting ad valorem taxes. (Act 95-574,
p. 1204, Art. III, §6.)...
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40-10-129
Section 40-10-129 Deposit of redemption money - Lands bid in by state. When lands which have
been bid in by the state are redeemed, the judge of probate must immediately pay over to the
tax collector of the county the entire amount of money received by such judge of probate on
such redemption. The tax collector shall pay over to the proper authorities the fees of such
officers that accrued in the sale and shall determine the proportionate amounts of the redemption
money belonging to the state, including advertising fees, and the amounts of such redemption
money belonging to the county and to the school fund and to any municipality and to each holder
of a tax lien certificate. The tax collector shall monthly, by the tenth day of the month
next after the month in which the redemption was made, pay over such proportions to the proper
authorities, respectively, after deducting therefrom the commissions allowed by law to tax
collectors for collecting taxes; and he shall certify to the Land...
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45-20-172.56
Section 45-20-172.56 Payment of assessments. Payment of any assessment, or if delinquent, the
collection of the assessment, shall be made in the manner and as provided for the payment
of municipal improvement assessments as provided for the payment of and delinquent collection
of municipal improvement assessments pursuant to Article 1, commencing with Section 11-48-1,
of Chapter 2 of Title 11. The city may, in the latter notice, elect to have the revenue commissioner
collect the assessment by adding the same to the tax bill; upon the election the revenue commissioner
shall collect the assessment using all methods available for collecting ad valorem taxes.
Ten percent of the amount of each assessment collected by the county revenue commissioner
shall be retained by the county revenue commissioner and used for operational purposes. (Act
94-540, p. 991, Art. III, §6.)...
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45-27-244.34
Section 45-27-244.34 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation, and to provide for the more efficient assessment and collection of
taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the
public highways of this state, nor shall any transfer be made by the tax collector as provided
under this subpart until the ad valorem tax and the sales tax on the vehicle shall have been
paid in the county for the preceding year as evidenced by receipt of the tax collector, if
the motor vehicle belongs to a resident of Escambia County or is principally used or operated
in Escambia County. (Act 96-46, 1st Sp. Sess., p. 58, §5.)...
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45-3-171.26
Section 45-3-171.26 Payment of assessments. Payment of any assessment, or if delinquent, the
collection of the assessment, shall be made in the manner and as provided for the payment
of municipal improvement assessments as provided for the payment of an delinquent collection
of municipal improvement assessments pursuant to Article 1 (commending with Section 11-48-1)
of Chapter 2 of Title 11. The city may, in the latter notice, elect to have the revenue commissioner
collect the assessment by adding the same to the tax bill; upon the election the revenue commissioner
shall collect the assessment using all methods available for collecting ad valorem taxes.
Ten percent of the amount of each assessment collected by the county revenue commissioner
shall be retained by the county revenue commissioner and used for operational purposes. (Act
97-886, 1st Sp. Sess., p. 242, Art. III, §6; Act 97-929, p. 382, Art. III, §6.)...
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45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There is created
within the office of the Judge of Probate of Bibb County a license division which shall issue
all motor vehicle licenses and titles. The county commission shall furnish suitable quarters
and provide the necessary forms, books, stationery, records, equipment, and supplies, except
the stationery, forms, and supplies furnished pursuant to law by the State Department of Finance
or state Comptroller. The county commission shall also provide clerks and other assistants
for the judge of probate as shall be necessary from time to time for the proper and efficient
performance of the duties of his or her office. The judge of probate shall have authority
to employ clerks and other assistants and to fix their compensation, subject to and in accordance
with the personnel policies and procedures of Bibb County concerning county employees. The
compensation of the clerks and assistants shall be paid out of...
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