40-6-1
Section 40-6-1 When officials commissioned as supernumeraries. (a) In the various counties
of the State of Alabama having a population of less than 600,000 inhabitants according to
the last or any subsequent federal decennial census, any tax collector, tax assessor, revenue
commissioner, license commissioner, or other elected or appointed official charged with the
assessment or collection, or both, of ad valorem taxes in any county of the State of Alabama:
(1) Who has served for 14 years as such an official in any county of Alabama and who has become
permanently and totally disabled, proof of disability being made by certificate of three reputable
physicians; or (2) Who has served for 12 years as a county official for any county of Alabama,
at least 10 years or more continuously as tax collector, tax assessor, license commissioner,
revenue commissioner, or other elected or appointed official charged with the assessment or
collection, or both, of ad valorem taxes, and who is not less...
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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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45-38-240.09
Section 45-38-240.09 Election procedure. If the election provided by the act from which this
subpart is derived occurs in a year in which the office of the tax collector and the office
of the tax assessor are filled by election, candidates for either office shall also be deemed
candidates for the office of county revenue commissioner without the payment of any additional
fees. If this subpart becomes operative, the person receiving the most votes for county revenue
commissioner at the general election shall be elected revenue commissioner and no one shall
be elected to the office of tax collector or the office of tax assessor. If this subpart has
no further effect as a result of the election provided by the act from which this subpart
is derived, the person receiving the most votes for tax collector shall be elected tax collector
and the person receiving the most votes for tax assessor shall be elected tax assessor. (Act
2001-905, 3rd Sp. Sess., p. 745, §11.)...
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45-45-242.01
Section 45-45-242.01 Budgetary operations and functions. (a) The Tax Assessor and Tax Collector
of Madison County, respectively, shall each be responsible for the budgetary operations and
functions of his or her office. The expenses of each office shall be financed on a pro rata
share basis from the proceeds of any state, county, and municipal ad valorem taxes collected
in the county in the same manner as the salary of the tax assessor or tax collector are paid
pursuant to Section 40-6A-2. Any funds retained by each office pursuant to this section shall
be used solely for the operation of each office, respectively, subject to approval of the
budget for the office by the county commission in the same manner as the budget is currently
approved. (b) The provisions of this section are supplemental. It shall be construed in pari
materia with other laws regulating the office of the Tax Assessor or Tax Collector in Madison
County; however, those laws or parts of laws which are in direct...
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45-10-82
Section 45-10-82 Expense allowance; salary. (a) The probate judge, tax assessor, and tax collector
of Cherokee County shall each receive an additional annual expense allowance in the amount
of two thousand nine hundred dollars ($2,900) to be paid out of the county treasury in equal
monthly installments at the end of each month upon warrants drawn in the same manner as employees
of Cherokee County are paid. The expense allowance shall expire at the termination of the
current term of office of such officers. (b) Beginning with the next term of office, the probate
judge, tax assessor, and tax collector shall receive a total annual salary of fourteen thousand
dollars ($14,000) to be paid out of the county treasury in equal monthly installments at the
end of each month upon warrants drawn in the same manner as employees of Cherokee County are
paid. (Act 80-354, p. 475, §§1, 2.)...
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45-38-240.08
Section 45-38-240.08 Abolition of offices; transfer of personnel. (a) The offices of tax assessor
and tax collector are abolished effective the first day of October 2003. (b) All personnel
employed in the office of tax assessor or tax collector at the time the office of county revenue
commissioner comes into being shall be absorbed into the staff of the office of county revenue
commissioner. Any position held by one of these employees may not be eliminated until the
employee either retires or the position otherwise becomes vacant. (Act 2001-905, 3rd Sp. Sess.,
p. 745, §9.)...
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45-38-81.20
Section 45-38-81.20 Clerks; salaries. (a) The offices of probate judge, tax assessor, and tax
collector in Lamar County are each hereby authorized to hire a chief clerk. The chief clerks'
salaries shall be fixed by the Lamar County Commission and paid from the general fund of the
county. (b) The office of probate judge, provided sufficient funds are available, may employ
additional clerks as deemed necessary and approved by the Lamar County Commission. The salaries
of the clerks shall be fixed by the Lamar County Commission. (c) The office of tax assessor,
provided sufficient funds are available, may employ additional clerks as deemed necessary
and approved by the Lamar County Commission. The salaries of the clerks shall be fixed by
the Lamar County Commission. (d) The office of tax collector, provided sufficient funds are
available, may employ additional clerks as deemed necessary and approved by the Lamar County
Commission. The salaries of the clerks shall be fixed by the Lamar...
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45-48-241.06
Section 45-48-241.06 Abolition of offices; transfer of personnel. (a) The offices of tax assessor
and tax collector are abolished effective the first day of October 2003. (b) All personnel
employed in the office of tax assessor or tax collector at the time the office of county revenue
commissioner comes into being shall be absorbed into the staff of the office of county revenue
commissioner. Any position held by one of these employees may not be eliminated until the
employee either retires or the position otherwise becomes vacant. (Act 2000-575, p. 1062,
§ 7.)...
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40-5-1
Section 40-5-1 Keeping office open; visits to precincts. The tax collector shall keep his office
open at the courthouse all the year round. In all counties of the state having a population
of 100,000 or less according to the last or any subsequent federal census, the tax collector
shall be required between October 1 and January 1 in each year to visit each precinct in the
county by himself or by deputy to collect the taxes, and he shall give the same notice of
such appointments as is given by the tax assessor. The county commission may by order duly
entered on the minutes relieve the tax collector from making the visits to each voting place
above provided for when in the judgment of the commission it is deemed advisable and shall
by order specify the places in the county which the tax collector shall visit. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §189; Acts 1951, No. 658, p. 1116.)...
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45-33-240.26
Section 45-33-240.26 Abolition of offices. The officers of Tax Assessor and Tax Collector of
Hale County are hereby abolished effective on the first day of the term to which he or she
is elected, or on such earlier date as is prescribed in Section 45-33-240.20 if vacancy occurs
in either the office of tax assessor or tax collector. (Act 83-696, p. 1136, §7.)...
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