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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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45-33-240
Section 45-33-240 Salary; expense allowance. (a) The offices of Tax Assessor and Tax Collector
of Hale County shall be full time and each such officer shall be compensated by an annual
minimum salary as provided by Section 40-6A-2, in lieu of any other compensation or expense
allowance. The tax assessor and tax collector each shall be paid in the same manner as other
county officers are paid. (b)(1) The Tax Assessor and Tax Collector of Hale County shall each
be entitled to receive an additional expense allowance in the amount of three thousand dollars
($3,000) per annum, which shall be in addition to all other expense allowances, compensation,
or salary provided by law. The expense allowances shall be payable in equal monthly installments
from the general fund of the county. (2) Beginning with the expiration of the term of the
incumbent tax assessor and tax collector, the annual salary for the Tax Assessor and Tax Collector
of Hale County shall be increased by three thousand dollars...
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45-29-240.20
Section 45-29-240.20 Clerks. (a) The Probate Judge, Tax Assessor, and Tax Collector in Fayette
County are each hereby authorized to hire a chief clerk. The chief clerks' salaries shall
be fixed by the Fayette County Commission and paid from the general fund of the county. (b)
The tax assessor, provided sufficient funds are available, shall be authorized to employ additional
clerks as deemed necessary and approved by the Fayette County Commission. The salaries of
the additional clerks shall be fixed by the Fayette County Commission and may be paid from
funds charged to the maintenance of the property reappraisal program. (c) The tax collector,
provided sufficient funds are available, shall be authorized to employ additional clerks as
deemed necessary and approved by the Fayette County Commission. The salaries of the clerks
shall be fixed by the Fayette County Commission. (Act 79-740, p. 1315, §§1, 3, 4.)...
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45-38-81.20
Section 45-38-81.20 Clerks; salaries. (a) The offices of probate judge, tax assessor, and tax
collector in Lamar County are each hereby authorized to hire a chief clerk. The chief clerks'
salaries shall be fixed by the Lamar County Commission and paid from the general fund of the
county. (b) The office of probate judge, provided sufficient funds are available, may employ
additional clerks as deemed necessary and approved by the Lamar County Commission. The salaries
of the clerks shall be fixed by the Lamar County Commission. (c) The office of tax assessor,
provided sufficient funds are available, may employ additional clerks as deemed necessary
and approved by the Lamar County Commission. The salaries of the clerks shall be fixed by
the Lamar County Commission. (d) The office of tax collector, provided sufficient funds are
available, may employ additional clerks as deemed necessary and approved by the Lamar County
Commission. The salaries of the clerks shall be fixed by the Lamar...
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45-27-11
Section 45-27-11 Salaries of certain officers. (a) Commencing on July 1, 2000, the Tax Assessor,
Tax Collector, and Sheriff of Escambia County shall be entitled to receive a salary of sixty
thousand dollars ($60,000) per annum. This salary shall be payable in equal monthly installments
from the general fund of the county and shall be in lieu of any other compensation or expense
allowance heretofore provided by law. (b) Beginning with the expiration of the current term
of the incumbent judge of probate, the annual salary for the judge of probate shall be sixty
thousand dollars ($60,000) per annum adjusted for any cost-of-living raise granted after July
1, 2000, to the county officers covered in subsection (a). This salary shall be payable in
equal monthly installments from the general fund of the county and shall be in lieu of any
other compensation or expense allowance heretofore provided by law. (c) In the event the offices
of the tax assessor and tax collector are combined into the...
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45-13-241
Section 45-13-241 Consolidation of offices and duties of tax assessor and tax collector; chief
clerk; oath and bond; office space, equipment; disposition of funds. (a) On and after October
1, 1991, or if a vacancy occurs in either the office of tax assessor or the office of tax
collector of Clarke County before such date, then immediately upon the occurrence of such
vacancy there shall be the office of county revenue commissioner in Clarke 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 elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
in the primaries and the general election in November 1990, and in the general election every
six years thereafter. He or she shall serve for a term of office of six...
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45-17-240
Section 45-17-240 Offices and duties of tax assessor and tax collector consolidated. (a) Effective
October 1, 1997, or upon occurrence of a vacancy in either the office of tax assessor or tax
collector, there shall be a county revenue commissioner in Colbert County. A commissioner
shall be elected at the general election in 1996 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 assessment for and the collection of taxes. (c) Subject
to the approval of the county commission, the county revenue...
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45-29-83.20
Section 45-29-83.20 Clerks. (a) The judge of probate, tax assessor, and tax collector in Fayette
County are each hereby authorized to hire a chief clerk. The chief clerks' salaries shall
be fixed by the Fayette County Commission and paid from the general fund of the county. (b)
The judge of probate, provided sufficient funds are available, shall be authorized to employ
additional clerks as deemed necessary and approved by the Fayette County Commission. The salaries
of the clerks shall be fixed by the Fayette County Commission. (Act 79-740, p. 1315, §1,
2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-83.20.htm - 888 bytes - Match Info - Similar pages
45-27-11.01
Section 45-27-11.01 Salaries validated, ratified, and confirmed. (a) In Escambia County, the
members of the Escambia County Commission, the sheriff, the tax assessor, the tax collector,
and the judge of probate shall continue to receive the same salary each county officer was
receiving and was paid on an annual basis on October 1, 2002. (b) Any salary payments to each
of the county officers included under subsection (a) on or after October 1, 2000, is validated,
ratified, and confirmed. (c) This section is remedial and curative. This section is specifically
not intended to repeal Act 2000-108, as amended. (Act 2003-470, 2nd Sp. Sess., p. 1467, §§1-3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-11.01.htm - 994 bytes - Match Info - Similar pages
40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive
from the tax collector, out of the first money collected by him, giving duplicate receipts
therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector,
the following commissions: In counties where the collections, not including taxes on real
estate bid in by the state at tax sales and taxes which would be due on property except for
the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the
rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent
on the remainder. The commission herein provided for is to be calculated on collections for
real property and personal property, except motor vehicles, for the general fund of the state
and county. In counties where collections, not including taxes on property bid in by the state
at tax sales and taxes which would be due on property except for the...
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