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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45-48-241.06
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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45-38-240.02
Section 45-38-240.02 Consolidation of offices. At the expiration of the current term of office of the tax assessor and the office of the tax collector of the county, or if a vacancy occurs in either office, then immediately upon the occurrence of the vacancy, the office of county revenue commissioner shall be established. If the office of county revenue commissioner is established upon the occurrence of a vacancy in either the office of tax assessor or the office of tax collector, the tax assessor or the tax collector, as the case may be, remaining in office shall be the county revenue commissioner for the remainder of the term of office for which he or she was elected. For the purpose of this subpart the words vacancy in the office of the tax assessor or tax collector shall mean when either of the elected officials holding the office of Tax Collector of Lamar County or Tax Assessor of Lamar County, upon September 19, 2001, should die, resign, retire, or fail to seek reelection to such...
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40-6-2
Section 40-6-2 Oath; assumption of duties, etc., in case of vacancy. Such supernumerary tax collector, tax assessor, license commissioner, or other elected official charged with the assessment and/or collection of any ad valorem taxes in the various counties of the State of Alabama shall take the oath of office prescribed for tax collectors, tax assessors, license commissioners, or other elected officials charged with the assessment and/or collection of any ad valorem taxes in this state; and, if a vacancy shall occur in the office in the county in which the supernumerary tax collector, tax assessor, license commissioner, or other elected official charged with the assessment and/or collection of any ad valorem taxes holds his commission, he shall immediately assume and exercise all of the duties, power, and authority of such official in said county until a successor is appointed by the Governor of the State of Alabama. (Acts 1967, No. 755, p. 1609, §2.)...
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45-3-242
Section 45-3-242 Election of commissioner. Effective October 1, 1997, or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a county revenue commissioner in Barbour County. A revenue commissioner shall be elected at the general election held in 1996 and at the general election held every six years thereafter, who shall serve for a term of six years beginning on the first day of October immediately following his or her election, and until a successor is elected and has qualified. (Act 92-266, p. 626, §1.)...
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45-41-240
Section 45-41-240 Consolidation of offices and duties. Effective October 1, 2003, or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a county revenue commissioner in Lee County. A commissioner shall be elected at the general election in 2002, and at the general election every six years thereafter, who shall serve for a term of six years beginning on the first day of October after his or her election, and until his or her successor is elected and has qualified. (Act 97-805, 1st Sp. Sess., p. 89, §1; Act 97-861, 1st Sp. Sess., p. 198, §1.)...
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45-44-240.26
Section 45-44-240.26 Vacation of prior offices. Should either the offices of tax assessor or tax collector for Macon County be vacated for any reason whatsoever between June 18, 1987, and September 30, 1991, this subpart shall become effective immediately with the remaining office holder acting as county revenue commissioner for the remainder of the term for which he or she was elected. (Act 87-206, p. 292, § 7.)...
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45-44-240.20
Section 45-44-240.20 Office established. Effective October 1, 1991, upon the approval of a majority of the electors of Macon County, there is hereby created the office of county revenue commissioner for Macon County. Such revenue commissioner shall be elected at the general election in 1990 and at the general election every six years thereafter, the same as the tax assessor and tax collector are now elected. (Act 87-206, p. 292, § 1.)...
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45-8-11.04
Section 45-8-11.04 Cost-of-living expense allowances of certain officials. (a) From May 1, 2002, until September 30, 2002, the Sheriff, License Commissioner, Tax Assessor, and Tax Collector of Calhoun County shall be entitled to receive a cost-of-living expense allowance in the amount of three percent of their annual salary for the fiscal year ending September 30, 2002, to be paid in equal monthly installments from the general fund of the county for the remaining months of the fiscal year. This expense allowance shall be in addition to any an all other compensation, salary, and expense allowance provided for by law. (b)(1) On and after October 1, 2002, the sheriff, license commissioner, tax assessor, and tax collector shall be entitled to receive a cost-of-living expense allowance per annum in the amount of three percent of their annual salary on May 1, 2002, to be paid in equal monthly installments from the general fund of the county. This expense allowance shall be in addition to any...
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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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