45-18-82.23
Section 45-18-82.23 Assessment and collection of fees; disposition of funds. The judge of probate
shall charge and collect the same fee that is prescribed in the general law for a like service
when performed by the tax assessor, tax collector, revenue commissioner, or license commissioner
as the case may be. All fees shall be the property of Conecuh County and shall be paid into
the general fund of the county. (Act 2000-446, p. 803, §4.)...
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45-21-84.03
Section 45-21-84.03 Assessment and collection of fees; disposition of funds. The judge of probate
shall charge and collect the same fee that is prescribed in the general law for a like service
when performed by the tax assessor, tax collector, revenue commissioner, or license commissioner
as the case may be. All fees shall be the property of Crenshaw County and shall be paid into
the general fund of the county. (Act 2007-273, p. 371, §4.)...
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45-7-83.06
Section 45-7-83.06 Assessment and collection of fees; disposition of funds. The judge of probate
shall charge and collect the same fee that is prescribed in the general law for a like service
when performed by the tax assessor, tax collector, revenue commissioner, or license commissioner
as the case may be. All fees shall be the property of Butler County and shall be paid into
the general fund of the county. (Act 2003-197, p. 516, §3.)...
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45-47-242.20
Section 45-47-242.20 Consolidation of offices and duties. (a) Upon the occurrence of a vacancy
in either the office of tax assessor or tax collector, there shall be a county revenue commissioner
in Marion County. Thereafter, a commissioner shall be elected at the general election next
following the expiration of the term of office of the remaining successor. The county revenue
commissioner shall serve for a term of six years 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. (c) Subject to the approval of the county
commission, the county revenue commissioner shall appoint and fix the compensation of a sufficient
number of deputies, clerks, and assistants to perform properly the duties of his or her office.
The acts of deputies shall have the same force and...
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40-5-31
Section 40-5-31 Taxpayer about to jeopardize possibility of collection - Duty of collector.
It shall be the duty of the tax collector, whenever upon information or otherwise he has good
reason to believe that any person owing taxes, whether due or not, is about to leave or remove
his property from the county, or that such person is closing out or going out of business
or disposing of substantially all of his personal property and thereby the collection of such
taxes is endangered, to make out and certify to the judge of probate a bill against such person
for the amount of such taxes and any fees due the assessor or collector; and, upon the approval
thereof by the judge of probate in writing endorsed thereon, such bill shall operate as a
writ of fieri facias which the collector is authorized to execute by levy and sale, in the
same manner as sheriffs are authorized to execute such writs when issued out of the circuit
court. Said writ may be executed in any county of the state where...
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45-5-240.20
Section 45-5-240.20 License division created; clerks and other assistants; duties; fees; evidence
of payment. (a) There is hereby created within the Revenue Commissioner's Office of Blount
County a license division which shall issue all motor vehicle licenses issued through the
revenue commissioner's office. 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 revenue commissioner as shall be necessary from time to time for the proper and efficient
performance of the duties of his or her office. The revenue commissioner 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...
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45-26-81.41
Section 45-26-81.41 Assessment and collection of taxes. The judge of probate shall perform
all duties relating to the assessment and collection of ad valorem taxes, registration, and
issuance of decals related to manufactured homes as required by Act 91-694, except those subject
to ad valorem taxation specifically mentioned in subdivision (15) of subsection (b) of Section
40-11-1, and casual sales and use taxes on motor vehicles and manufactured homes in the county,
which have been performed by the revenue commissioner. The Revenue Commissioner of Elmore
County is relieved of all duties and responsibilities relating to the assessment and collection
of taxes on motor vehicles and manufactured homes. The judge of probate shall receive the
commissions and fees now allowed the revenue commissioner for performing these functions and
these fees and commissions shall be remitted to the county general fund. Reporting and remitting
of the collections of these fees shall be made by the judge of...
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40-6-4
Section 40-6-4 Deductions from salaries or fees of officials charged with assessment or collection
of taxes. The governing body shall deduct from the salary of the tax collector, tax assessor,
revenue commissioner, license commissioner, or other elected official charged with the assessment
or collection, or both, of any ad valorem taxes of the county, if the officials are paid by
salary, an amount equal to seven percent of the annual salary paid the official by the county.
The sum shall be deducted monthly and distributed at the end of the fiscal year on a pro rata
millage basis to the state, county, and all subdivisions and agencies thereof, except municipal
corporations, to which ad valorem taxes are paid. If the officials are compensated by fees
and commissions, the tax collector shall deduct from the money paid to the tax collector,
tax assessor, revenue commissioner, license commissioner, or other elected official charged
with the assessment or collection, or both, of ad valorem...
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45-8-240.01
Section 45-8-240.01 Assessment, tax collection, records, and reports. The county revenue commissioner
shall do and perform all acts, duties, and functions required by law performed either by the
tax assessor or the tax collector of the county relative to the assessment of property for
ad valorem taxation, the collection of the taxes, the keeping of records, and the making of
reports concerning assessments for and the collection of taxes. (Act 95-556, p. 1162, §2.)...

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45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc. (a) The
Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant
Tax Collector for the Bessemer Division of Jefferson County, or other public official performing
the functions of assessing and collecting taxes in Jefferson County, upon request of any fire
district located in Jefferson County, shall implement appropriate procedures necessary to
assess and collect the fees, charges, or assessments levied by the governing body of the fire
district, provided, the fees, charges, or assessments are related to the value of property.
(b) The fire district fees, charges, or assessments shall be a lien upon the property on which
levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes
are assessed, collected, and enforced. A two percent commission on all amounts levied and
collected shall be paid to both the assessing official and the...
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