45-21-240.03
Section 45-21-240.03 Oath of office; bond. Before entering upon the duties of office, the county
revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution
of Alabama, and execute a bond in such sum as may be fixed by the county commission or like
governing body of the county, giving as securities thereon a bonding company authorized to
do business in Alabama. The bond shall be conditioned as other official bonds are conditioned
and shall be approved by and filed with the judge of probate. The cost of the bond required
herein shall be paid out of the general funds of the county on warrant of the county commission
or other like governing body of the county, and shall be a preferred claim against the county.
(Act 88-739, 1st Sp. Sess., p. 141, §4.)...
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45-41-240.03
Section 45-41-240.03 Bond. Before entering the duties of his or her office, the county revenue
commissioner shall take the oath of office prescribed by Article XVI of the Constitution of
Alabama of 1901, and execute a bond in a sum as may be fixed by Section 40-5-3 for tax collectors.
The bond shall be conditioned as other official bonds are conditioned and shall be approved
and filed with the judge of probate. The cost of the bond required shall be paid out of the
general fund of the county on warrant of the county commission, and shall be a preferred claim
against the county. (Act 97-805, 1st Sp. Sess., p. 89, §4; Act 97--861, 1st Sp. Sess., p.
198, §4.)...
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45-38-240.05
Section 45-38-240.05 Bond. Before entering the duties of his or her office, the county revenue
commissioner shall take the oath of office prescribed by Article XVI of the Constitution of
Alabama of 1901, and execute a bond in a sum as may be fixed by Section 40-5-3, for tax collectors.
The bond shall be conditioned as other official bonds are conditioned and shall be approved
and filed with the judge of probate. The cost of the bond required shall be paid out of the
general fund of the county on warrant of the county commission, and shall be a preferred claim
against the county. (Act 2001-905, 3rd Sp. Sess., p. 745, §6.)...
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45-5-240
Section 45-5-240 Creation of office; duties of commissioner; deputies, clerks, assistants.
(a) After September 30, 1985, there shall be a county revenue commissioner in Blount 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) Subject to the approval of the county commission, the county revenue commissioner
shall appoint and fix the duties and compensation of a sufficient...
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45-32-241
Section 45-32-241 Consolidation of unified system. (a) This section shall apply only in Greene
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 current term of office of the tax assessor and the office of the tax collector
of the county, 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 remainder
of the term of office for which he or she was elected....
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45-49-240.60
Section 45-49-240.60 Creation of office; duties of commissioner; deputies; clerks; assistants.
(a)(1) Upon the expiration of the current terms of office of Tax Assessor and Tax Collector
of Mobile County, or if a vacancy occurs in either office prior to the expiration of the current
terms of office, there is hereby created the office of County Revenue Commissioner in Mobile
County. In 1990, and each six years thereafter, persons shall seek office, qualify, and be
elected for the county office of revenue commissioner. The revenue commissioner shall serve
for a term of office of six years from the first day of the term next succeeding his or her
election and until his or her successor is similarly elected, qualified, and takes office.
(2) Should either the offices of Tax Assessor or Tax Collector for Mobile County be vacated
for any reason whatsoever between September 20, 1988, and September 30, 1991, this section
shall become effective immediately with the remaining office holder acting...
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45-11-240.33
Section 45-11-240.33 Oath of office; bond. Before entering the duties of his or her office,
the county revenue commissioner shall take the oath of office prescribed in Section 279 of
the Constitution of Alabama of 1901, now appearing as Section 279 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended, and execute a bond in a sum fixed by the
county commission secured by a bonding company authorized to do business in Alabama. The bond
shall be conditioned as other official bonds are conditioned and shall be approved by and
filed with the judge of probate. The cost of the bond shall be paid out of the general fund
of the county on warrant of the county commission and shall be a preferred claim against the
county. (Act 2008-436, p. 837, §5.)...
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45-15-240.03
Section 45-15-240.03 Oath of office; bond. Before entering upon the duties of office, the county
revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution
of Alabama of 1901, and execute a bond in such sum as may be fixed by the county commission,
giving as security thereon a bonding company authorized to do business in Alabama. The bond
shall be conditioned as other official bonds are conditioned and shall be approved by and
filed with the judge of probate. The cost of the bond required herein shall be paid out of
the general funds of the county on warrant of the county commission and shall be a preferred
claim against the county. (Act 84-52, p. 71, §4.)...
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45-20-241.03
Section 45-20-241.03 Oath of office; bond. Before entering upon the duties of office, the county
revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution
of Alabama, and execute a bond in such sum as may be fixed by the Covington County Commission,
giving as security thereon a bonding company authorized to do business in Alabama. The bond
shall be conditioned as other officials' bonds are conditioned and shall be approved by and
filed with the Judge of Probate of Covington County. The cost of the bond required herein
shall be paid out of the general funds of the county on warrant of the Covington County Commission,
and shall be a preferred claim against the county. (Act 87-485, p. 736, §4.)...
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45-33-240.23
Section 45-33-240.23 Bond. Before entering upon the duties of his or her office the county
revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution
of Alabama, and execute a bond in such sum as may be fixed by the county commission or like
governing body of the county, giving as securities thereon a bonding company authorized to
do business in Alabama. The bond shall be conditioned as other official bonds are conditioned
and shall be approved by and filed with the judge of probate. The cost of the bond required
herein shall be paid out of the general funds of the county on warrant of the county commission
or other like governing body of the county, and shall be a preferred claim against the county.
(Act 83-696, p. 1136, §4.)...
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