45-23-240.42
Section 45-23-240.42 Recordkeeping. The tax assessor shall keep at all times an accurate record of all licenses received by him or her from the Comptroller and of the disposition of same, of all monies received, and of the licenses issued by him or her. He or she shall report to the Comptroller at the same time and in the same manner that other licensing officials are required to do under general law. All unissued licenses and the stubs or duplicates or carbon copies of licenses issued shall be accounted for as required by law. (Act 87-111, p. 156, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-240.42.htm - 871 bytes - Match Info - Similar pages
45-28-241.22
Section 45-28-241.22 Records. The tax assessor shall keep at all times an accurate record of all motor vehicle licenses and titles received by him or her from the Comptroller and of the disposition made of them, of all monies received, and of the licenses issued by him or her. He or she shall report to the Comptroller at the same time and in the same manner that other officials with those duties are required to do under the general law. All unissued licenses and the stubs or duplicates or carbon copies of licenses issued shall be accounted for in the same manner that the officials are required to account for by law. (Act 85-881, p. 135, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-241.22.htm - 960 bytes - Match Info - Similar pages
45-30-240.22
Section 45-30-240.22 Recordkeeping. The tax assessor shall keep at all times an accurate record of all motor vehicle licenses received by him or her from the Comptroller and of the disposition made of them, of all monies received, and of the licenses issued by him or her. He or she shall report to the Comptroller at the same time in the same manner that other officials with the duties are required to do under the general law. All unissued licenses and the stubs or duplicates or carbon copies of licenses issued shall be accounted for in the same manner that the officials are required to account for by law. (Act 86-339, p. 523, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.22.htm - 949 bytes - Match Info - Similar pages
45-36-72
Section 45-36-72 Computerized recordkeeping and filing. (a) The County Commission of Jackson County is hereby authorized to enter into contracts for the purchase, lease, or contractual services for providing data processing, computerized services, or other modern or updated electronic based systems for bookkeeping, recording, indexing, and filing of all documents, instruments, and writings that are of record in the office of the commission, judge of probate, tax assessor, and tax collector of the county. The commission may provide for the microfilming of all records, documents, files, papers, or other writings which are required by law to be recorded in the office of the commission, judge of probate, tax assessor, or tax collector and for such projective and reading equipment as may be necessary. Such microfilms or prints therefrom when duly authenticated by the commission, judge of probate, tax assessor, or tax collector, as the case may be, shall have the same force and effect at law...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-72.htm - 2K - Match Info - Similar pages
45-37-242.01
Section 45-37-242.01 Refunding of certain assessed taxes. In Jefferson County whenever any ad valorem tax is due on a tract of land identified by a single parcel identification number assigned by the tax assessor, or like officer, and the tax due is one dollar ($1) or less, the tax assessor, or like officer, does not have to levy taxes on the parcel and the taxes shall be considered paid when certified to the tax collector, or like officer. (Act 85-803, 2nd Sp. Sess., p. 50, §1.)...
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45-40-242.02
Section 45-40-242.02 Recordkeeping. The tax assessor shall keep at all times an accurate record of all motor vehicle licenses received by him or her from the Comptroller and of the disposition made of them, of all monies received, and of the licenses issued by him or her. He or she shall report to the Comptroller at the same time in the same manner that other officials with those duties are required to do under the general law. All unissued licenses and the stubs or duplicates or carbon copies of licenses issued shall be accounted for in the same manner that the officials are required to account for by law. (Act 85-717, p. 1168, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-242.02.htm - 952 bytes - Match Info - Similar pages
45-42-161
Section 45-42-161 Reimbursement; due care required. (a) The Limestone County governing body shall reimburse the office of license commissioner, judge of probate, or tax collector from the general fund of the county the amount of any monetary loss, not to exceed a total of one thousand dollars ($1,000) per annum, arising or caused by error, if the mistake or omission was caused without their 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 license commissioner, judge of probate, or tax collector 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 the official...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-161.htm - 1K - Match Info - Similar pages
45-43-240.21
Section 45-43-240.21 Powers and duties. The tax assessor shall perform all duties relating to the issuing of motor vehicle licenses and titles in the county which have previously been performed by the judge of probate or the tax assessor. The Judge of Probate and Tax Collector of Lowndes County are relieved of all duties and responsibilities relative to the issuance of motor vehicle licenses and titles and the assessment and collection of certain monies on motor vehicle licenses and titles. The tax assessor shall receive the commissions and fees previously allowed the judge of probate and tax collector for performing these functions. The fees and commissions shall be reported and remitted to the county general fund at the same time as reports and remittances of those commissions and fees are now made by the judge of probate and tax collector. (Act 92-474, p. 947, § 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-240.21.htm - 1K - Match Info - Similar pages
9-9-34
Section 9-9-34 Compensation of tax collector; failure of collector to make prompt payment of tax to treasurer. The tax collector of each county shall retain for his services as collector of taxes for the water management district one half of one percent of the amount he collects of delinquent taxes, penalties and costs. If any tax collector or sheriff shall refuse, fail or neglect to promptly make full payment of the tax, or any part thereof, collected under this article, he shall pay to the treasurer of the district a penalty of 10 percent on account of his delinquency. Said penalty shall at once become due and payable, and both he and his surety shall be liable to the district therefor. (Acts 1965, No. 685, p. 1246, §27.)...
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40-5-35
Section 40-5-35 Assessment and collection of escaped taxes - Report to assessor. Whenever the collector assesses and collects any escaped taxes, he shall forthwith report the same to the tax assessor who shall enter such assessment in the back part of the book of assessments and shall certify the amount collected and the items of property so assessed in the form of an abstract to the Comptroller, and the Department of Revenue and the collector is chargeable with the same to the amount of taxes due the state and county, respectively. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §222.)...
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