11-2-1
Section 11-2-1 Bonds requirements. (a) For the purposes of this chapter, the following words have the following meanings: (1) COUNTY EMPLOYEE. An employee or clerk, deputy, or employee in any county office, but shall not mean an employee of the county board of education. (2) COUNTY OFFICIAL or COUNTY OFFICER. A county commissioner, county taxing official, judge of probate, sheriff, coroner, or constable. (3) COUNTY TAXING OFFICIAL. A tax assessor, tax collector, revenue commissioner, license commissioner, or other person charged by law in a county with the assessing or collecting of taxes. (b) All county officials of all counties in this state and any county employee designated by law or the county commission shall be required to execute official bonds for the faithful performance of their duties and such additional official bonds as from time to time the public interest may demand and as may be required by the provisions of law. Except for a local taxing official executing bond...
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11-51-57
Section 11-51-57 Preparation, etc., of list of insolvents, etc. The presiding officer of the county commission shall embrace in the list of insolvent taxes allowed which he is required to furnish to the collector under the provisions of law in regard to state and county taxes and as a part of such list the name of each insolvent taxpayer of such municipal taxes and the amount of such municipal taxes and costs, if any, due from the insolvent to such municipalities. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §714.)...
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11-54B-58
Section 11-54B-58 Sunset provision. (a) Within 90 days after the adoption and approval of the fifth annual budget for any self-help business improvement district, the municipality shall set a hearing to determine whether the district should be continued, modified, or terminated. At least 20 days before the hearing, notice of the date, place, and time of the hearing shall be posted in at least three places within the district and mailed, along with the new district management plan, which shall contain the items described in subdivision (4) of Section 11-54B-44, to each real property or business owner who paid assessments to the district during the previous year as certified by an officer of the district management corporation collecting such assessments, the officers of the municipal revenue department, or the offices of county tax assessor and county tax collector, if they are the billing and collecting agency. (b) At this hearing, if a petition presented to the municipality objecting...
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40-4-2
tax collector, the following commissions: 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 law exempting homesteads from state taxes, do not exceed $12,000, the rate 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 collections, not including taxes on property 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 commission 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 $15,000....
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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper notice; trial and decree of sale; fees; reports. (a) After the first day of January, the Tax Collector of Calhoun County shall mail a statement to all delinquent taxpayers addressed to the party in whose name the property was assessed, showing a brief description of the property, and the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the taxes and fees assessed and charged against the property. The failure to comply with the requirement of this section, or the failure to receive the statement shall not invalidate a sale of the property for taxes, nor invalidate the title of any property sold for taxes. (b)(1) Within the time allowed by law, it shall be the duty of the tax collector to furnish the judge of probate a list of all property on which the entire amount of taxes have not been paid, which list shall show the name of the person to whom the property was...
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9-10-9
Section 9-10-9 Counties and municipalities empowered to contribute money to work of agency and to levy and collect ad valorem taxes for such purposes. The counties and municipalities located within the boundaries of the irrigation district or districts to be established by the provisions of this article are hereby authorized and empowered to contribute to the work of the agency any amount or amounts of money that their respective governing bodies, acting in their sole discretion, shall approve to be paid from the general fund of the respective counties or municipalities. Governing bodies of such counties or municipalities are hereby empowered to levy and collect ad valorem taxes within constitutional limits for such purposes, which are hereby declared to be for municipal and county public purposes. (Acts 1965, No. 827, p. 1549, §10.)...
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9-13-49
Section 9-13-49 Disposition of privilege taxes. Said privilege tax shall be paid to the State Forestry Commission and by it reported to the Comptroller and paid into the Treasury, whereupon the Comptroller shall draw and transmit to the tax collector of each county wherein such timber has been appraised and with respect to which such tax has been paid a warrant payable to such tax collector for the full amount of tax paid as to such county. Thereupon the tax collector shall treat and consider the payments so made to himself as if he had collected the same for and on account of state and county taxes duly assessed by the tax assessor upon the timber appraised as provided in this article and shall proceed to apportion, distribute and pay the same as if such taxes were ad valorem taxes assessed against the owner of the timber, after deducting therefrom for himself a commission of two percent upon the amount of such taxes and paying also the tax assessor a commission of two percent...
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11-51-49
Section 11-51-49 Preparation and contents of certificate of assessment. The presiding officer of the county commission having jurisdiction over the tax assessments in such county and required to make certificates in regard thereto shall embrace in such certificate the amount of municipal taxes which shall be owing to such municipalities for the next succeeding tax year, which certificate, after certifying the amount of state, county, and special tax, shall continue in substance as follows: "The amount of municipal taxes for the City (or Town) of _____ for the next municipal tax year is $_____, the total amount, and this certificate shall be a warrant to the tax collector of _____ County to proceed to collect such municipal taxes in the manner directed by law when due." (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §707.)...
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45-16-85.25
Section 45-16-85.25 Certificate of assessment; issuance of license tag; valuation; municipal taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in Coffee County who desires to operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle for ad valorem taxation to the judge of probate; and the judge of probate shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon, and shall make a duplicate of the tax receipt and keep same on file in his or her office. The license tag shall be evidence of the payment of the license and ad valorem tax due as provided under this subpart. (b) Valuation for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis as is provided in Article 5, commencing with Section 40-12-240, of Chapter 12, Title 40, as heretofore or hereafter amended, and all provisions...
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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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