45-14-240.01
Section 45-14-240.01 Powers and duties. 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 assessment for and the collection of taxes; provided, however, nothing in this part shall be construed to change procedures for assessment of property assessed by the Department of Revenue pursuant to Section 40-21-1. (Act 87-393, p. 562, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-240.01.htm - 916 bytes - Match Info - Similar pages
45-21-240.05
Section 45-21-240.05 Collection and disposition of funds; compensation of county revenue commissioner. The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor and the tax collector are now or hereafter by law authorized or directed to charge or collect for the performance of any duty imposed by law on any such officers and hereby transferred to and imposed on the county revenue commissioner. As compensation for performance of the duties of his or her office, the revenue commissioner shall receive a salary of thirty-five thousand dollars ($35,000) per year, payable in 12 monthly installments. (Act 88-739, 1st Sp. Sess., p. 141, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-240.05.htm - 1K - Match Info - Similar pages
45-34-241.21
Section 45-34-241.21 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE MARCH 6, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The revenue commissioner shall combine all budgetary operations and functions of the office of the revenue commissioner that were previously divided into the budgetary operations and functions of the tax assessor and the budgetary operations and functions of the tax collector. The expenses of the office shall be financed on a pro rata basis and allocated in the same manner that the salary of the revenue commissioner is paid pursuant to Section 40-6A-2. Any funds retained as a result of the combining of budgetary operations and functions pursuant to this section shall be used solely for the operation of the office of the revenue commissioner subject to approval of the budget for the office by the county commission in the same manner as the budget is currently approved. (Act 2017-44, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-241.21.htm - 1K - Match Info - Similar pages
45-42-11
Section 45-42-11 Salaries; expense allowances. (a)(1) The following officers of Limestone County shall receive the following annual salaries to be paid from county funds in equal monthly installments: a. Chair, county commission $19,200 b. County commission members $13,200 c. Judge of probate $17,500 d. Tax assessor $15,700 e. Tax collector $15,700 f. Sheriff $19,000 g. Coroner $2,500 (2) Such salaries shall be in lieu of all other compensation heretofore provided by law and all fees, commissions, percentages, and other charges heretofore collected for the use of any of the above officers shall be collected and paid into the general fund of the county. (b) In addition to the salary provided the county commission members and county commission chair hereinabove, the county commission shall provide an expense allowance of eight hundred dollars ($800) annually for the office of county commissioner and county commission chair and an expense allowance of two hundred dollars ($200) monthly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-11.htm - 3K - Match Info - Similar pages
45-25-240.27
Section 45-25-240.27 Monthly roster; renewal by mail. (a) The DeKalb County Commission shall furnish additional and sufficient personnel to the county tax assessor's office for the purpose of researching and obtaining the name of each county resident that owns a motor vehicle. The name of the owner shall be placed on a separate monthly roster, depending on the first letter of their last name as set forth by Act 79-797. This roster shall be completed by the first day of November 1980. (b) The tax assessor shall, on the first day of December, 1980, mail to each auto owner who is to purchase auto tags in January 1981, an application form, containing a space for the name and address of the owner of the motor vehicle, the make, model, year, and motor number of the vehicle, the correct amount of ad valorem taxes, (state, county, school districts, municipal, and other) and the amount of the motor vehicle license tax, the cost of tag issuance and handling fee. The form shall also include the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-240.27.htm - 4K - Match Info - Similar pages
45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax; penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Barbour County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this sections hall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Barbour County Tax Collector shall...
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45-9-120
Section 45-9-120 Compensation. (a) The following officers of Chambers County shall receive the following salaries on an annual basis in lieu of all other compensation: (1) Probate judge - Twenty-one thousand dollars ($21,000) (2) Tax assessor - Eighteen thousand six hundred dollars ($18,600) (3) Tax collector - Eighteen thousand six hundred dollars ($18,600) (b) Whenever the compensation of the probate judge, sheriff, circuit clerk, tax assessor, and tax collector is altered to the salary basis as provided in subsection (a), the court of county commissioners shall provide such officers allowances for the purpose of hiring clerks, assistants, or deputies, as follows: (1) The probate judge shall be allowed the sum of eleven thousand dollars ($11,000) annually for the employment of clerical assistance, including the chief clerk. The salary of the chief clerk of the probate judge shall be four thousand eight hundred dollars ($4,800) annually. (2) The circuit clerk shall be allowed the sum...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-120.htm - 3K - Match Info - Similar pages
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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40-6-3
Section 40-6-3 Life tenure; compensation; cost-of-living increase. (a) Every supernumerary official shall serve for life and shall receive from the county governing body, in equal monthly installments on the first of each month, or in such installments as other county officials or employees are paid, an annual salary as follows: (1) For 12 years' service the official shall receive 60 percent of the average compensation during the last four years served as an official charged with assessing and collecting ad valorem taxes. (2) For 14 years' service the official shall receive 65 percent of the average compensation. (3) For 16 years the official shall receive 70 percent of the average compensation. (4) For 18 or more years the official shall receive 75 percent of the average compensation; provided, however, no person shall receive more than forty-nine thousand six hundred dollars ($49,600) per year. The county governing body may, by majority vote of the membership, elect to increase or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-3.htm - 4K - Match Info - Similar pages
45-40-120
Section 45-40-120 Personnel board and system; chief deputy and chief clerk or sheriff. (a)(1) There is created and established a three member personnel board for Lawrence County, Alabama, with the members to be appointed as follows: a. One member shall be appointed by the state legislative delegation representing the county. b. One member shall be appointed by the county commission. c. One member shall be appointed by collective agreement of the sheriff, tax assessor, tax collector, and judge of probate. (2) The appointments shall be made no later than the twenty-fifth day immediately after May 7, 1992. (b) The personnel board created in subsection (a) shall implement and administer the Lawrence County Personnel System using as a general guide for the system the manual for the system authored by Auburn University. The board may revise the pay scale as it deems appropriate. Any revision shall not lower the salary of any employee. The personnel board shall carefully and zealously monitor...
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