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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45-37-242.02
Section 45-37-242.02 Correction of errors. In Jefferson County whenever an error is found in
the calculation of the amount of ad valorem taxes due or any mechanical error is found in
the tax return, listing and valuing of property by the tax assessor upon assessments legally
made, the tax assessor is hereby authorized to correct the same in his or her records. The
tax assessor shall file in the record the proper evidence to support his or her action, and
shall immediately certify same to the tax collector, and if a refund of taxes is due, the
tax collector shall refund the monies out of the next monies collected. The taxpayer shall
furnish proof of such payment to the satisfaction of the tax collector within two years from
the date of such payment. (Act 85-805, 2nd Sp. Sess., p. 62, §1.)...
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45-40-243
Section 45-40-243 Consolidation of offices and duties. (a) At the expiration of the term of
office of the office of Tax Assessor and the office of Tax Collector of Lawrence County, there
shall be established the office of County Revenue Commissioner in Lawrence County. A county
revenue commissioner shall be elected at the next general election prior to the expiration
of the term of office of the tax assessor and the tax collector and at the general election
every six years thereafter. The county revenue commissioner shall serve for a term of six
years beginning on the first day of October next after his or her election, and until his
or her successor is elected and has qualified. (b) The county revenue commissioner shall do
and perform all acts, duties, and functions required by law performed either by the tax assessor
or by the tax collector of the county including, but not limited to, the assessment of property
for ad valorem taxation, the collection of the taxes, the keeping of...
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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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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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45-1-241.06
Section 45-1-241.06 Offices of tax assessor and tax collector abolished. The offices of the
tax assessor and tax collector of Autauga County are hereby abolished effective the first
day of October 1997, or upon the occurrence of a vacancy in the office of tax assessor or
tax collector. In the event that the office of tax assessor or tax collector becomes vacant
before October 1, 1997, the office of county revenue commissioner shall immediately come into
being, and the remaining officer, tax assessor or tax collector, as the case may be, shall
immediately assume the duties of the office of county revenue commissioner and shall perform
such duties until a county revenue commissioner has been elected as provided herein. For the
performance of such duties, he or she shall be entitled to the salary herein above prescribed
for the county revenue commissioner. (Act 90-443, p. 609, §7.)...
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45-10-241
Section 45-10-241 Establishment of office; duties; deputies; bond; compensation. (a) At the
expiration of the terms of office, or if a vacancy occurs in either the office of tax assessor
or the office of tax collector of Cherokee County before such date, then immediately upon
the occurrence of such vacancy there shall be the office of county revenue commissioner in
Cherokee County. If such office is established upon the occurrence of a vacancy in either
the office of tax assessor or tax collector, then the tax assessor or tax collector, as the
case may be, remaining in office shall be the county revenue commissioner for the remainder
of the term for which he or she was elected tax assessor or tax collector, as the case may
be. A revenue commissioner shall be elected at an election called for the purpose and every
six years thereafter. He or she shall serve for a term of office of six years from the first
day of the term next succeeding election and until a successor is similarly...
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45-12-240
Section 45-12-240 Consolidation of offices and powers; oath; compensation. (a) This section
shall apply only in Choctaw County. (b) The purpose of this section is to conserve revenue
and promote the public convenience in the county by consolidating the office of tax assessor
and the office of tax collector into one county office designated as the office of county
revenue commissioner. (c) At the expiration of the next term of office of the tax assessor
and the office of the tax collector of the county following the effective date of this section,
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...
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45-14-240.06
Section 45-14-240.06 Offices of tax assessor and tax collector abolished. The offices of the
Tax Assessor and Tax Collector of Clay County are hereby abolished effective the first day
of October 1991, or upon the occurrence of a vacancy in the office of tax assessor or tax
collector. In the event that the office of tax assessor or tax collector becomes vacant before
October 1, 1991, the office of county revenue commissioner shall immediately come into being,
and the remaining officer, tax assessor or tax collector, as the case may be, shall immediately
assume the duties of the office of county revenue commissioner and shall perform such duties
until a county revenue commissioner has been elected as provided herein. For the performance
of such duties, he or she shall be entitled to the salary hereinabove prescribed for the county
revenue commissioner. (Act 87-393, p. 562, §7.)...
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45-15-240.06
Section 45-15-240.06 Offices of tax assessor and tax collector abolished. The offices of the
Tax Assessor and Tax Collector of Cleburne County are hereby abolished effective the first
day of October 1985, or upon the occurrence of a vacancy in the office of tax assessor or
tax collector. In the event that the office of tax assessor or tax collector becomes vacant
before October 1, 1985, the office of county revenue commissioner shall immediately come into
being, and the remaining officer, tax assessor or tax collector, as the case may be, shall
immediately assume the duties of the office of county revenue commissioner and shall perform
such duties until a county revenue commissioner has been elected as provided herein. For the
performance of such duties, he or she shall be entitled to the salary hereinabove prescribed
for the county revenue commissioner. (Act 84-52, p. 71, §7.)...
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