45-27-242.20
Section 45-27-242.20 Assistants. (a) The tax collector is hereby authorized to employ up to
four assistants to aid in carrying out the duties of his or her office. The tax assessor is
authorized to employ up to five assistants to aid in carrying out the duties of his or her
office. Upon authorization by the county governing body each officer shall appoint additional
clerks as needed. Provided, however, all assistants shall serve at the pleasure of the respective
officer. The compensation and benefits of the aforementioned assistants shall be comparable
to other county employees with related job titles. (b) The Tax Assessor and Tax Collector
of Escambia County are each hereby authorized to employ two additional assistants in addition
to those provided for by subsection (a) to aid in carrying out the duties of their offices
at the Atmore Satellite Courthouse. The additional assistants shall serve at the pleasure
of the respective officer. The compensation and benefits of the...
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45-42-241
Section 45-42-241 County revenue commissioner. (a) After September 30, 1987, there shall be
a county revenue commissioner for Limestone County. A county revenue commissioner shall be
elected at the general election in 1986 and at the general election every six years thereafter.
The county revenue commissioner shall serve a term of six years commencing 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 perform all acts, duties, and functions required
by law to be performed either by the tax assessor or the tax collector of the county, including,
but not limited to, the assessment of all real property for taxation, the collection of taxes
and distribution of taxes according to law, the keeping of records, and the making of reports
concerning assessments. (c) Subject to the approval of the Limestone County Commission, the
county revenue commissioner shall establish the duties and...
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45-49-240.40
Section 45-49-240.40 Salary. The Tax Collector of Mobile County shall be compensated on a salary
basis. The tax collector shall be paid a salary of forty two thousand five hundred dollars
($42,500) per annum. Such salary shall be paid in 12 equal monthly installments in the manner
and at the same time as salaries are paid to employees of that office. (Acts 1955, No. 111,
p. 356, §1; Acts 1961, No. 702, p. 995, §1; Acts 1967, No. 440, p. 1113, §1; Acts 1973,
No. 764, p. 1146, § ; Act 79-360, p. 579, § 1; Act 85-635, p. 968, §1.)...
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45-34-240.20
Section 45-34-240.20 Consolidation of offices and duties. (a) After September 30, 1985, there
shall be a county revenue commissioner in Henry County. A commissioner shall be elected at
the general election in 1984 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 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 to be performed
either by the tax assessor or by the tax collector of the county relative to the assessment
of property for taxation, the collection of taxes, the keeping of records, and the making
of reports concerning assessments for and the collection of taxes. (c) The salaries and fringe
benefits, as determined, shall be paid on a pro rata basis out of the monies collected each
tax year into the general fund of the county, and thereafter paid...
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45-36-140
Section 45-36-140 Assessment and collection of tax; Fire Marshal; regulations; fire districts.
(a) The Jackson County Commission is hereby authorized to fix a county fire protection tax
at a rate of 2 mills on each one hundred dollars ($100) of the assessed value on all taxable
real estate outside the incorporated municipalities of Jackson County, excluding row crops
and pasture lands. The tax fixed by the Jackson County Commission shall be based on the assessed
value of all taxable real estate outside the incorporated municipalities of Jackson County,
except row crops and pasture lands, as shown by the records of the Tax Assessor of Jackson
County, and shall be assessed and collected as all other ad valorem taxes in the county. The
Tax Assessor and Tax Collector of Jackson County shall not charge to or collect from the fire
protection tax fund any fees or charges for the assessment or collection of the fire protection
tax. The amount collected from assessment and collection of this...
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45-43-240.28
Section 45-43-240.28 Additional expense allowance. The Tax Assessor of Lowndes County shall
be entitled to receive an additional expense allowance in the amount of four thousand five
hundred dollars ($4,500) per annum to be paid out of the county general fund. The expense
allowance shall be in addition to any and all other compensation, salary, and expense allowances
provided for by law. (Act 92-474, p. 947, § 9.)...
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45-49-240.61
Section 45-49-240.61 Compensation - Revenue commissioner. (a) Effective October 1, 1997, the
Revenue Commissioner of Mobile County shall be paid an annual supplemental salary in the amount
of ten thousand five hundred dollars ($10,500). (b)(1) The supplemental salary, as above determined,
is in addition to the salaries or compensation payable under Section 40-6A-2, and shall be
paid on a pro rata basis out of the first monies collected each tax year by the revenue commissioner
and paid into the general fund of the county. The pro rata share of the supplemental salary
to be paid by each fund or agency receiving ad valorem taxes shall be determined by computing
the percentage that the total collections for each agency bears to the total collection of
ad valorem taxes by the revenue commissioner. The supplemental salary shall then be paid from
the county general fund in 12 equal monthly installments. (2) The supplemental salary herein
provided shall be the total compensation payable to...
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40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps
to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff
shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than
twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity
not having proper stamps affixed thereto as herein required shall be deemed a separate offense.
Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in
the place of business of any person required by this article to stamp the same shall be prima
facie evidence that they are intended for sale. The Department of Revenue, upon good cause
shown, may waive or remit any penalty or any part thereof provided for in this section. Any
person, firm, corporation, club, or association of persons who has been found guilty of violating
this article and who, after being punished by fine, penalty,...
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45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge of probate
is required under the law to perform. The judge of probate shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner 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 section the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40. (b) Before entering upon the additional duties imposed by this section,
the revenue commissioner shall execute an additional bond in a sum...
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11-92C-15
Section 11-92C-15 Failure to pay past due assessments. If any user, lessee, or owner of the
project fails to pay when due, with time being of the essence, any assessments or fees due
under this chapter, including, but without limitation, any payments in lieu of taxes, collectively
"past due assessment," then the authorizing subdivision or authority, or their designated
agents, collectively the "fee collector," may commence proceedings to foreclose
on the land and improvements of the user, lessee, or owner of the project having land within
the State of Alabama, subject to the terms of any executed agreement between the fee collector
and the user, lessee, or owner of the project, as follows: (1) A fee collector shall send
a letter by means of United States certified mail, return receipt requested, to the last known
address of the user, owner, or lessee of the project. The address of the user, owner, or lessee
as shown in the tax assessment records of the tax assessor or revenue...
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