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45-7-83
Section 45-7-83 Duties of tax assessor and tax collector transferred. The Judge of Probate
of Butler County shall perform all duties relative to the assessment and collection of taxes
on motor vehicles, motor vehicle titles, and non-motorized vehicles in Butler County which
the tax assessor and tax collector are required under the law to perform. The tax assessor
and tax collector shall be relieved of all duties and responsibilities relative to the assessment
and collection of taxes on motor vehicles, motor vehicle titles, and non-motorized vehicles,
and the judge of probate shall have all the duties and responsibilities relative to the assessment
and collection of taxes and issuance of motor vehicle licenses and titles for motorized and
non-motorized vehicles. For purposes of this part, the term "motor vehicle", shall
mean the same as defined in Article 5, Chapter 12, Title 40, as amended. (Act 2003-197, p.
516, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-83.htm - 1K - Match Info - Similar pages
45-37-243.09
Section 45-37-243.09 Distribution of taxes. All taxes required to be paid by this subpart
to the judge of probate, license commissioner, director of county department of revenue, or
other public officer performing like duties in such counties shall be received by him or her
and shall be distributed by him or her as follows: (1) Two percent of the taxes first shall
be paid by the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties to the general treasury of
the county for the collection and distribution of the taxes and the enforcement of this subpart.
(2) The remainder of the tax, after first deducting the two percent above provided shall be
paid to the county treasurer or like public official and be deposited by him or her in an
indigent care fund of such county provided for in this subpart. (3) The judge of probate,
license commissioner, director of county department of revenue, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.09.htm - 2K - Match Info - Similar pages
45-22-240.27
Section 45-22-240.27 Transfer of function. The Revenue Commissioner of Cullman County
shall perform all duties necessary to provide for the sale and issuance of motor vehicle license
tags and for the payment of ad valorem taxes on motor vehicles. Any duties and functions now
performed by the probate or other public official in Cullman County necessary for the purpose
are hereby transferred to the revenue commissioner. (Act 85-128, p. 199, §8.)...
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45-37-243.08
Section 45-37-243.08 Appeals from assessments. Whenever any taxpayer who has duly appeared
and protested a final assessment made by the judge of probate, license commissioner, director
of county department of revenue, or other public officer performing like duties in such counties
is dissatisfied with the assessment finally made, he or she may appeal from the final assessment
to the circuit court of the county, sitting in equity, by filing notice of appeal with the
judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties and with the register of the court
within 30 days from the date of the final assessment, and in addition thereto by giving bond
conditioned to pay all costs, such bond to be filed with and approved by the register of the
court. All provisions of Section 40-2A-7, as presently drawn or as hereafter amended,
pertaining to payment of an assessment unless a supersedeas bond shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.08.htm - 1K - Match Info - Similar pages
45-22-160
Section 45-22-160 Reimbursement; due care in performance of duties. (a) The Cullman
County governing body shall reimburse the office of the revenue commissioner and the judge
of probate from the general fund of the county the amount of any monetary loss, not to exceed
a total for each office of twenty-five hundred dollars ($2,500) per annum, arising or caused
by error, if the mistake or omission was caused without personal knowledge, including loss
arising from acceptance of worthless or forged checks, drafts, money orders, or other written
orders for money or its equivalent. (b) It shall be the duty of the revenue commissioner and
the judge of probate to insure that their employees exercise due care in performing their
duties and to make a diligent effort to correct the error, mistake, or omission and collect
the amount subject to potential loss immediately upon becoming aware of the potential loss.
This section shall not apply to any deliberate misuse or misappropriation of funds
by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-160.htm - 1K - Match Info - Similar pages
45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts
and omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for
sale, or deliver within any county subject to this subpart any alcoholic, spirituous, vinous,
or fermented liquor on which the license tax herein levied has not been paid. (2) The judge
of probate, license commissioner, director of county department of revenue, or other public
officer performing like duties in such counties, his or her agent, or any peace officer of
the county shall have authority to seize without warrant any and all alcoholic, spirituous,
vinous, or fermented liquors which are on hand for or are being sold in any place operating
without a license from the Alabama Alcoholic Beverage Control Board or any such beverages
on which the license tax levied by this subpart has not been paid including the containers
or packages in which such alcoholic, spirituous, vinous, or fermented liquors are found...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.07.htm - 6K - Match Info - Similar pages
45-26-242.21
Section 45-26-242.21 Assessment and collection of taxes. The revenue commissioner 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, including
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. The revenue commissioner shall perform all duties and responsibilities
relating to the assessment and collection of taxes on motor vehicles and manufactured homes.
The revenue commissioner shall receive the commissions and fees 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 revenue commissioner or as
otherwise required by statute. (Act 93-702, p. 1345, §2; §45-26-81.41; amended...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-242.21.htm - 1K - Match Info - Similar pages
11-2A-2
Section 11-2A-2 Annual compensation of certain local officials. Effective October 1,
2000, the annual compensation which a county shall pay to a county commissioner, a judge of
probate, a sheriff, a tax assessor, a tax collector, a revenue commissioner, a license commissioner,
and an elected assistant tax assessor or collector shall be as set out below: (1) SHERIFF.
The annual minimum compensation for each sheriff shall be fifty thousand dollars ($50,000)
which shall be in lieu of any salary and expense allowance currently provided to a sheriff
receiving total compensation less than the minimum. Beginning with the next term of office
for each sheriff, except as provided in Section 11-2A-4, the salary herein provided
shall be the minimum compensation payable to the sheriff in lieu of any salary, expense allowance,
or other compensation provided by law. (2) COUNTY COMMISSIONERS AND JUDGES OF PROBATE. The
annual minimum compensation for county commissioners and judges of probate in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-2A-2.htm - 6K - Match Info - Similar pages
45-15-240.03
Section 45-15-240.03 Oath of office; bond. Before entering upon the duties of office,
the county revenue commissioner shall take the oath of office prescribed by Article XVI of
the Constitution of Alabama of 1901, and execute a bond in such sum as may be fixed by the
county commission, giving as security thereon 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 bond required herein shall
be paid out of the general funds of the county on warrant of the county commission and shall
be a preferred claim against the county. (Act 84-52, p. 71, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-240.03.htm - 1014 bytes - Match Info - Similar pages
45-20-241.03
Section 45-20-241.03 Oath of office; bond. Before entering upon the duties of office,
the county revenue commissioner shall take the oath of office prescribed by Article XVI of
the Constitution of Alabama, and execute a bond in such sum as may be fixed by the Covington
County Commission, giving as security thereon a bonding company authorized to do business
in Alabama. The bond shall be conditioned as other officials' bonds are conditioned and shall
be approved by and filed with the Judge of Probate of Covington County. The cost of the bond
required herein shall be paid out of the general funds of the county on warrant of the Covington
County Commission, and shall be a preferred claim against the county. (Act 87-485, p. 736,
§4.)...
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