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45-35-83.60
Section 45-35-83.60 Application; taxes and fees; issuance of tags and licenses. (a) On or after
September 1st each year, the Judge of Probate of Houston County, if he or she elects to do
so, may mail an application in the form and containing the information hereinafter provided
to all owners of motor vehicles listed as such in the motor vehicle license records, including
transfers, in the probate office or, at his or her option, to such owners as request that
such application be mailed to them. (b) The application shall be on a form to be provided
by the State Department of Revenue. The application form shall contain a space for the name
and address of the owner of the motor vehicle and the make, model, year, and motor number
of the motor vehicle and such other information with respect thereto as the State Department
of Revenue may prescribe. The application form shall also contain a space for the correct
amount of ad valorem taxes, state, county, school districts, and municipal, and...
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45-37-246
Section 45-37-246 License procedures by mail. (a) This section shall apply only in counties
having a population of 300,000 or more according to the last or any subsequent federal census.
(b) On or after September 1st of each year, the judge of probate of each county may, if he
or she elects to do so, mail an application in the form and containing the information hereinafter
provided to all owners of motor vehicles listed as such in the motor vehicle license records,
including transfers, in his or her office or, at his or her option, to such owners as request
that such application be mailed to them. (c) The application shall be on a form to be provided
by the State Department of Revenue. The application form shall contain a space for the name
and address of the owner of the motor vehicle and the make, model, year, and motor number
of his or her motor vehicle and such other information with respect thereto as the State Department
of Revenue may prescribe. The application form shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-246.htm - 6K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
45-21-240.06
Section 45-21-240.06 Office of tax assessor and tax collector abolished. The offices of Tax
Assessor and Tax Collector of Crenshaw 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 45-21-242 if vacancy occurs in either the office of tax assessor or tax collector.
(Act 88-739, 1st Sp. Sess., p. 141, §7.)...
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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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45-20-241.07
Section 45-20-241.07 Offices of tax assessor and tax collector abolished. The offices of tax
assessor and tax collector for Covington County are abolished effective the first day of October,
1991. It is the purpose of this subpart to promote the public convenience in Covington County
by consolidating the offices of tax assessor and tax collector into one office. (Act 87-485,
p. 736, §8.)...
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11-2A-1
Section 11-2A-1 Categorization of counties. (a) For purposes of determining the amount of 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, the 67 counties of the state shall be placed in categories
based on population according to the most recent federal decennial census. (b) The population
categories of counties are as follows: (1) CATEGORY 1. Population in excess of 450,000. (2)
CATEGORY 2. Population from 350,001 to 449,999. (3) CATEGORY 3. Population from 200,001 to
350,000. (4) CATEGORY 4. Population from 50,001 to 200,000. (5) CATEGORY 5. Population from
19,000 to 50,000. (6) CATEGORY 6. Population of less than 19,000. (Act 2000-108, p. 148, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-2A-1.htm - 1K - Match Info - Similar pages
40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a)
Whenever the tax assessor, county revenue commissioner, or other assessing official shall
discover that any property, including any improvements on real estate assessed as vacant property,
has escaped taxation in any assessment within five years next preceding the current year,
he shall list, return, and value said property for assessment for the years during which same
has escaped taxation and shall also endorse on such returns the year or years for which the
property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual
of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who
escaped assessment of tangible personal property for taxable years ending on or before September
30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files
a proper tax return and assesses such property not later...
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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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45-8-120.02
Section 45-8-120.02 Definitions. As used in this article the following words shall have the
following meanings: (1) APPOINTING AUTHORITY. The judge of probate, the license commissioner,
the tax assessor, the tax collector, the sheriff, the county commission, the county engineer,
the county administrator, or other individuals as designated by law, who is responsible for
the selection and supervision of individuals employed in his or her department. (2) BOARD
or CIVIL SERVICE BOARD. The Civil Service Board of Calhoun County. (3) CLASSIFIED SERVICE.
That category of service to the county in which the incumbent employees are approved to work
on an on-going basis in an authorized job or position at least 32 hours in their established
workweek. (4) COUNTY. Calhoun County, Alabama. (5) COUNTY COMMISSION. The County Commission
of Calhoun County or any other body established by law in its stead. (6) ELIGIBILITY LIST.
A listing prepared by the board that contains the names of those applicants...
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