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40-6A-2
Section 40-6A-2 Salary and fees of officials charged with assessing and collecting ad valorem
taxes. On and after May 3, 1990, and upon approval by the county governing body of a resolution
of authorization, the tax assessors, tax collectors, revenue commissioners, license commissioners,
or other officials whose primary duty is assessing and/or collecting ad valorem taxes in the
various counties of this state, shall be compensated by an annual salary, each of such officials
to receive as a minimum, except as hereinafter provided, an annual salary in the amount specified
by the following schedule: IN COUNTIES HAVING A POPULATION OF: ANNUAL SALARY 25,000 or less
$32,500.00 25,001 to 75,000 37,500.00 75,001 to 119,000 40,000.00 More than 119,000 42,500.00
Provided, however, that in all counties wherein an elected assistant tax assessor or assistant
tax collector has been or may hereafter be established by law to function separate and apart
from the office of tax assessor or tax collector...
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40-5-3
Section 40-5-3 Bonds. Before assuming office the tax collector must execute a bond in duplicate
with a surety company authorized to do business in Alabama, payable to the State of Alabama,
in an amount to be determined for every county by the Comptroller. The amount of the bond
for each tax collector will be set at the beginning of his elected or appointed term for the
duration of such term. A new bond for an additional amount may be required whenever, in the
judgment of the Comptroller, the public welfare demands such action. The amount of the bond
will be determined by the use of the following table based on a percentage of the total annual
taxes collected as recorded in the latest audit report for each office published at least
four months prior to the date the bond is required to be filed: TABLE FOR COMPUTING AMOUNT
OF TAX COLLECTOR'S BOND. Over But Not Over Amount of Bond Of Excess Over Zero $ 250,000 $25,000
_____ $ 250,000 $1,000,000 $25,000 + 5% $ 250,000 $1,000,000 _____...
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40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive
from the tax collector, out of the first money collected by him, giving duplicate receipts
therefor, one of which receipts shall be forwarded to the Comptroller by the 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...
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41-21-1
Section 41-21-1 Distribution of sets of state code to agencies, departments, etc., by Secretary
of State. (a) It shall be the duty of the Secretary of State, on publication and delivery
to the state, to transmit sets of the Code of Alabama 1975, and supplements or replacement
volumes thereof, subject to subsection (b), to all of the following agencies, departments,
institutions, bureaus, boards, commissions, and offices: (1) One set to the law library of
Congress. (2) One set to the custodian of the law library of the court of last resort of every
state and territory for exchange upon the approval of the state law librarian of the request
therefor. (3) One set to the library of the University of Alabama and one set to the Land
Commissioner of the University of Alabama. (4) One set to each member of the Legislature,
the Lieutenant Governor, the Clerk of the House of Representatives, and the Secretary of the
Senate. (5) One set to the library of each junior college, trade school,...
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45-37-240.20
Section 45-37-240.20 Election procedures. (a)(1) Those deputy or assistant county officials
serving in the branch offices in the City of Bessemer in Jefferson County maintained as required
by Act No. 490, H. 1566, Regular Session, (General Acts of Alabama 1915, p. 549), hereinafter
listed, in lieu of being appointed by the principal county officers, shall be elected and
nominated in the same manner that the circuit judges sitting at Bessemer and the deputy district
attorney of the Bessemer Division of Jefferson County are nominated and elected, as follows,
by the qualified voters of the territory over which the Circuit Court of the Tenth Judicial
Circuit sitting at Bessemer has and exercises jurisdiction, and each of such officials shall
at the time of his or her election and during his or her term of office reside within the
territory from which he or she is elected. a. The assistant tax collector shall be elected
at the general election held on the first Tuesday after the first...
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45-19-200
Section 45-19-200 County license inspector. (a) In Coosa County, there is created and established
the office of county license inspector. With the approval of the county commission, the chair
of the county commission shall appoint the license inspector, who shall serve at the pleasure
of such appointing authority. (b) The salary of the license inspector shall be in such sum
as shall be approved by the county commission and shall be payable in equal monthly installments
out of the undivided proceeds beer tax fund. (c) The license inspector shall, upon entering
upon the duties of his or her office, take the oath of office prescribed in the constitution,
and shall enter into bond, which bond shall be conditioned as other official bonds are conditioned
and be in such penal sum and form as the county commission may prescribe. The bond shall be
approved by and filed with the judge of probate of the county and may be made by any surety
company or companies authorized and qualified to do...
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45-3-242.03
Section 45-3-242.03 Oath of office; bond. Before entering upon the duties of the office, the
revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution
of Alabama of 1901, and execute a bond in the sum prescribed in Section 40-5-3, for tax collectors,
giving as security on the bond a bonding company authorized to do business in Alabama. The
bond shall be conditioned as other official bonds are conditioned and shall be approved by
and filed with the judge of probate. The cost of the required bond shall be paid out of the
county general fund on warrant of the county commission and shall be a preferred claim against
the county. (Act 92-266, p. 626, ยง4.)...
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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
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45-20-83.50
Section 45-20-83.50 License division created. When the revenue commissioner's office is established
as provided in Subpart 1 of Part 2 of Article 24, there is hereby created within the judge
of probate's office of Covington County a license division which shall issue all motor vehicle
licenses. The judge of probate shall charge and collect the same fee that is prescribed in
the general law for a like assessment and collection of ad valorem taxes and sales taxes on
motor vehicles. All such fees and commissions on ad valorem taxes, and casual sales and use
tax shall be the property of the county and shall be paid into the general fund of the county.
The county commission shall furnish suitable office space and provide the necessary forms,
books, stationery, records, equipment, and supplies as are furnished pursuant to law by the
State Department of Finance or the Comptroller. The county commission shall also provide such
clerks and other assistants as shall be necessary, from time to...
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40-10-28
Section 40-10-28 Disposition of excess arising from sale. (a)(1) The excess arising from the
sale of any real estate remaining after paying the amount of the decree of sale, including
costs and expenses subsequently accruing, shall be paid over to a person or entity who has
redeemed the property as authorized in Section 40-10-120 or any other provisions of Alabama
law authorizing redemption from a tax sale, provided proof that the person or entity requesting
payment of the excess has properly redeemed the property is presented to the county commission
within three years after the tax sale has occurred. The county commission may retain any interest
earned on those funds. Until and unless the property is redeemed, the excess funds from the
tax sale shall be held in a separate account in the county treasury during the three-year
period. If at the end of the three-year period there has been no proper request for the excess
funds, those funds and any interest earned on those funds shall be...
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