40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price;
proof of payment of tax. (a) The licensing official shall collect all of the following: (1)
The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county
sales taxes authorized by general or local law on sales made by a person or firm other than
a licensed dealer. (3) The municipal and county use taxes authorized by general or local law
on sales made by dealers doing business outside the State of Alabama and on sales made by
licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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40-6-4
Section 40-6-4 Deductions from salaries or fees of officials charged with assessment or collection
of taxes. The governing body shall deduct from the salary of the tax collector, tax assessor,
revenue commissioner, license commissioner, or other elected official charged with the assessment
or collection, or both, of any ad valorem taxes of the county, if the officials are paid by
salary, an amount equal to seven percent of the annual salary paid the official by the county.
The sum shall be deducted monthly and distributed at the end of the fiscal year on a pro rata
millage basis to the state, county, and all subdivisions and agencies thereof, except municipal
corporations, to which ad valorem taxes are paid. If the officials are compensated by fees
and commissions, the tax collector shall deduct from the money paid to the tax collector,
tax assessor, revenue commissioner, license commissioner, or other elected official charged
with the assessment or collection, or both, of ad valorem...
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45-33-243.04
Section 45-33-243.04 Collection of taxes; enforcement. The tax authorized to be imposed by
this part shall constitute a debt due Hale County and may be collected by civil suit, in addition
to all other methods provided by law. The tax, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due. All provisions
of the revenue law of this state which apply to the enforcement of liens for taxes due the
state shall apply fully to the collection of the county tax levied herein, and the State Department
of Revenue for the use and benefit of Hale County shall collect such taxes and enforce this
part and shall have and exercise for such collection and enforcement all rights and remedies
that this state or department has for collection of the state stone severance tax. The State
Department of Revenue shall have full authority to employ such special counsel as it deems
necessary from time to time to enforce collection of the...
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45-48-244.30
Section 45-48-244.30 Collection and distribution of lodgings taxes. In Marshall County, all
laws to the contrary notwithstanding, all motel and hotel or other like lodging accommodations
or facilities located in Lake Guntersville State Park are hereby required to collect from
their patrons all lodgings taxes heretofore authorized by Section 40-26-1 and Subpart 1. The
amount collected and distributed and the procedure for collection and distribution shall be
the same as those amounts and procedures set forth in those provisions of law. (Act 87-519,
p. 785, § 1.)...
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45-7-80
Section 45-7-80 Imposition and collection of additional fee. (a) In addition to any court costs
and fees now or hereafter authorized in Butler County, the Butler County Commission may impose
by resolution of the commission an additional fee in an amount not to exceed forty-five dollars
($45) to be assessed and taxed as costs on each civil case and on each criminal case, including
traffic cases, but excluding small claims cases, filed in the circuit court, district court,
or any municipal court in Butler County, as well as an additional fee not to exceed five dollars
($5) for the service of a pleading or other document in connection with any action or case.
These fees shall not be waived by any court unless all other fees, assessments, costs, fines,
and charges associated with the case are waived. (b) The additional fees when collected by
the clerks or their collection officers of the courts shall be paid into the General Fund
of Butler County to be used by the Butler County Commission...
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45-8-240.30
Section 45-8-240.30 Commission for assessment and collection of property taxes. The Tax Assessor
and the Tax Collector of Calhoun County shall each be authorized to collect a commission of
not to exceed one percent respectively for the assessment and collection of property taxes
now or hereafter levied by any municipality located in Calhoun County. (Act 80-184, p. 261,
§1.)...
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9-14-6
Section 9-14-6 County and municipal grants, etc., of lands to state park system; appropriations
of moneys for improvement, operation, etc., of state park system. Any county and any incorporated
city or town in the State of Alabama is hereby authorized and empowered to donate, convey
and grant to the State of Alabama any land owned by it or which it may hereafter acquire to
become a part of the state park system. Any such county, city or town may appropriate moneys
to the Department of Conservation and Natural Resources to be used and expended in extending,
improving, operating or maintaining the state park system. (Acts 1939, No. 556, p. 877, §5;
Code 1940, T. 8, §182.)...
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11-88-60
Section 11-88-60 Fixing of amount of assessment by board; assessment to constitute lien on
property against which levied; reduction or abatement of final assessment by board generally.
At such meeting or any adjournment thereof, the board shall proceed by resolution to fix the
amount of the assessment against each lot or tract of land described and included in the said
assessment roll, and all such assessments, from the date of such order or resolution, shall
be and constitute a lien on the respective lots or parcels of land upon which they are levied
superior to all other liens, except those of the state and county for taxes. The board shall
have no power to reduce or abate an assessment made for an improvement after such assessment
shall have been made final, unless an appeal shall have been taken from such assessment within
the time prescribed by law, except as provided in Section 11-88-62, but this provision shall
not affect the power of the board to split an assessment between two...
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11-99A-33
Section 11-99A-33 Non-effect of errors. No delays, mistakes, errors, or irregularities in any
act or proceeding authorized or required by this chapter shall prejudice or invalidate any
preliminary or final assessment, but may be remedied by subsequent filings, amending acts,
or municipal, county, or board proceedings, as the case may require. When remedied, the preliminary
or final assessment shall take effect retroactively as of the date of the original filing,
act, or proceeding. If any final assessment made is set aside by any court or if for any reason
the board determines it to be expedient to alter any final assessment, the appointing government
may make a new assessment in accordance with this chapter. (Act 99-446, p. 1013, §1.)...

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45-15-200
Section 45-15-200 County license inspector. (a) In Cleburne County, any law or parts of laws
to the contrary notwithstanding, and notwithstanding the provisions of Section 40-12-10 as
amended, providing for the appointment of license inspectors under certain conditions, the
county commission is authorized to appoint the Cleburne County License Inspector, and the
powers, duties, and functions of such position are hereby vested in such appointee. All fines,
fees, and penalties collected by such inspector shall be paid into the general fund of the
county and disbursed as provided by law. (b) The county commission shall determine if the
position of Cleburne County License Inspector is full-time or part-time; in addition to those
duties and powers set by general law, the commission may, from time to time, prescribe other
functions and duties as it may feel are warranted. The compensation of the county license
inspector shall be set by the county commission. (c) The sheriff shall transfer...
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