45-3-84.64
Section 45-3-84.64 Ad valorem and sales taxes - Collection. 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 judge of probate as provided
under this subpart until the ad valorem tax and the sales tax on the vehicle are paid in the
county for the preceding year as evidenced by receipt of the judge of probate, if the motor
vehicle belongs to a resident of Barbour County or is principally used or operated in Barbour
County. (Act 98-120, p. 145, §5.)...
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45-37-243.05
Section 45-37-243.05 Permit required. It shall be unlawful for any person having no
place of business within any county subject to this subpart to make any sale, distribution,
or delivery of any alcoholic, spirituous, vinous, or fermented liquors within such county
without first having obtained a permit to do so from the judge of probate, license commissioner,
director of county department of revenue, or other public officer performing like duties in
such counties; and such person shall be liable for and subject to the license tax fixed and
specified in this subpart; and it shall be unlawful for any person to purchase or bring into
the county any covered beverages from outside any county subject to this subpart for resale
in any county subject to this subpart without having first obtained a permit to do so from
the judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties, provided that any person...
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45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section,
the following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership,
corporation, association, or combination who, for a fee, severs clay, sand, or gravel within
Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or
gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping,
or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for
a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee
of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents
($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable,
on the severance of clay, sand, or gravel. These fees are levied and collected based upon
tons or yards sold. Each producer shall collect the fee from the...
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11-1-7
Section 11-1-7 Appointment and use of public depositories; liability. (a) Upon the application
of the county tax collectors, revenue commissioners, license commissioners, county treasurers,
judges of probate, circuit court clerks, or registers of the circuit court, it shall be the
duty of the county commission of the county to appoint a bank or savings association, that
is a qualified public depository under Chapter 14A of Title 41, as a depository in which such
officers may deposit money coming into their hands as such officers, which appointment shall
be by proper resolutions spread upon the minutes of such commission. (b) Upon the application
of the custodian of county school funds, it shall be the duty of the county board of education
of the county to appoint a bank or savings association that is a qualified public depository
under Chapter 14A of Title 41, as a depository in which such officers may deposit money coming
into their hands as such officers, which appointment shall be...
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11-70-2
Section 11-70-2 Initiation and notice of action. (a) Class 2 municipalities may initiate
an expedited quiet title and foreclosure action under this chapter against a parcel of tax
sale property located within its municipal limits and purchased by the municipality. The municipality
shall record, in the office of the judge of probate in the county in which the property is
located, a notice of its intention to file an expedited quiet title and foreclosure action.
The notice shall include a legal description of the property, street address of the property
if available, a statement that the property is subject to expedited quiet title and foreclosure
proceedings under this chapter, and a statement that those proceedings may extinguish any
legal interests in the property. As used herein, interested parties shall mean the owner,
his or her heirs or personal representatives, any mortgagee or purchaser of the subject property
or any part thereof, and any party with an interest in the property,...
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12-19-90
Section 12-19-90 Judge of probate - Schedule of fees. (a) The following fees for service
provided by the probate offices shall be charged and paid into the county treasury or to the
judge of probate as may be authorized or required by law: (1) Probate of will of not more
than five pages, whether contested or not, with three certified copies of letters and including
final settlement when not more than 10 pages. An additional charge of $3.00 per page for wills
over five pages in length and for final settlements in excess of 10 pages in length shall
be made ..... $45.00 (2) Grant of letters of administration with three certified copies of
letters of administration and including final settlement when not more than 10 pages (when
over 10 pages an additional charge of $3.00 per page) ..... 45.00 (3) Grant of letters of
guardianship or conservatorship, three certified copies ..... 20.00 (4) Partial or final settlement
of guardianship or conservatorship ..... 15.00 (5) Each additional...
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40-3-11
Section 40-3-11 Cost of inventory - To be prorated. The county commission of all such
counties shall have the power and authority to provide for the payment of the cost and expenses
of such inventories and to prorate such cost and expenses between the county, the state, each
municipality, the county board of education, and each city board of education in the county,
such proration to be approximately in the proportion that the revenue received by the state,
the county, such municipalities, and such boards of education, respectively, bears to the
total amount of ad valorem taxes collected in the county. When the board of equalization or
like boards or agencies, with final authority to fix the value of property for the purposes
of taxation of any such county shall provide for the taking of any such inventory and appraisal,
the Comptroller, subject to the approval of the Governor, shall have the authority to pay
the state's pro rata thereof, and each municipality and each board of...
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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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45-12-21
Section 45-12-21 Disposition of beer tax funds. (a) This section applies to Choctaw
County only. (b) Section 1(c)(2)(v) of Act 82-344, Acts of Alabama Regular Session
1982, to the contrary notwithstanding, in Choctaw County the taxes shall be paid as follows:
The entire amount of tax shall be paid to the judge of probate and, after reimbursement of
2 1/2 percent for services distributed as follows: (1) One-ninth to the county general fund
from which seven thousand dollars ($7,000) shall be credited to: a. One-third to the Choctaw
County Rescue Squad. b. One-third to the Choctaw County Historical Society. c. One-third to
the Choctaw County Library System. (2) Of remainder, twenty thousand dollars ($20,000) to
Choctaw County Board of Education. (3) Remainder up to ninety thousand dollars ($90,000) to
the county and municipalities on the basis of population. (4) Of revenue in excess of ninety
thousand dollars ($90,000) 20 percent to the county board of education and remainder to the...

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45-48-70.55
Section 45-48-70.55 Final budget. (a) Within a reasonable time after the invitation
for questions and comments on the tentative budget as provided for in Section 45-48-70.54,
but before September 30, the commission shall adopt and approve a final budget for the ensuing
fiscal year which budget may not thereafter be amended or revised except by a majority vote
of the entire commission. The budget may not provide for a deficit. (b) The expenditures of
no commissioner, office, department, board, institution, commission, or agency shall exceed
the amount originally provided for in the final budget unless the same be amended or revised
to provide for such expenditure as herein provided. Any officer of the county or department
official, including the chair of the county commission, any associate county commissioner,
sheriff, coroner, tax assessor, tax collector, or judge of probate, who willfully violates
any of the provisions of this budget shall be personally liable for the amount by which...

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