45-10-201.01
Section 45-10-201.01 Motor vehicles taxes; certificate of titles. The office shall perform
all duties relating to the assessment and collection of taxes on motor vehicles in the county
and issue applications for certificates of title on vehicles, which have heretofore been performed
by the tax collector, tax assessor, and the probate judge. The license commissioner shall
receive the commissions and fees for performing these functions, and such fees and commissions
shall be remitted to the county general fund. Reporting and remitting of the tax shall be
made at the same time as other reports and remittances are now made. (Act 92-382, p. 782,
§2.)...
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45-40-200
Section 45-40-200 Abolition of office; transfer of duties. Notwithstanding Section 40-12-10
and any other general or local law of this state, no person shall be appointed to the position
of county license inspector of or for Lawrence County. The position of county license inspector
in the county is abolished and the powers, duties, and functions of the office shall be vested
in and performed by the county commission of the county. All fines, fees, and penalties heretofore
paid to the license inspector for the performance of his or her duties of office shall be
paid into the general fund of the county. The county commission may employ sufficient employees
to carry out this section. (Act 80-350, p. 472, §1.)...
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45-44-240.21
Section 45-44-240.21 Consolidation of offices and duties. The offices of Tax Assessor and Tax
Collector of Macon County are hereby abolished effective upon the implementation of this subpart,
and the 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. (Act 87-206, p. 292, § 2.)...
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16-48-2
Section 16-48-2 Corporate powers. Such corporation shall have all the rights, privileges and
franchises necessary to a promotion of the end of its creation and shall be charged with all
corresponding duties, liabilities and responsibilities. Such corporation may hold and may
lease, sell or in any other manner not inconsistent with the object or terms of the grant
or grants under which it holds, dispose of any property, real or personal, or any estate or
interest therein, remaining of the original or any subsequent grant by Congress, or by this
state, or by any person, or accruing to the corporation from any source, as to it may seem
best for the purposes of its institution; and any and all sales of property, real or personal,
heretofore made pursuant to and by authority of action of the board of trustees of said institute
and written instruments of conveyance of title thereto purporting to have been made pursuant
to such action are hereby ratified and confirmed as acts of the...
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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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45-22-240
Section 45-22-240 Consolidation of offices and powers. (a) After September 30, 1979, there
shall be a county revenue commissioner in Cullman County. A commissioner shall be elected
at the general election in 1978, and at the general election every six years thereafter, who
shall serve for a term of six years from the thirtieth day of September 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 court of county commissioners or other like county governing body,
the county revenue commissioner shall appoint and fix the duties and compensation of a...

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45-26-81.41
Section 45-26-81.41 Assessment and collection of taxes. The judge of probate shall perform
all duties relating to the assessment and collection of ad valorem taxes, registration, and
issuance of decals related to manufactured homes as required by Act 91-694, except those subject
to ad valorem taxation specifically mentioned in subdivision (15) of subsection (b) of Section
40-11-1, and casual sales and use taxes on motor vehicles and manufactured homes in the county,
which have been performed by the revenue commissioner. The Revenue Commissioner of Elmore
County is relieved of all duties and responsibilities relating to the assessment and collection
of taxes on motor vehicles and manufactured homes. The judge of probate shall receive the
commissions and fees now allowed the revenue commissioner for performing these functions and
these fees and commissions shall be remitted to the county general fund. Reporting and remitting
of the collections of these fees shall be made by the judge of...
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45-29-200
Section 45-29-200 Abolition of license inspector; transfer of duties. In Fayette County, notwithstanding
Section 40-12-10, and any other general or local law of this state effective at the expiration
of the current term of county license inspector, no person shall be appointed to the position
of county license inspector of or for Fayette County. The position of county license inspector
in the county is hereby abolished and the powers, duties, and functions of the office shall
henceforth be vested in and performed by the sheriff of the county. All fines, fees, and penalties
heretofore paid to the license inspector for the performance of his or her duties of office
shall be paid into the general fund of the county to be utilized to aid the elderly citizens
of the county. (Act 82-252, p. 323, §1.)...
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45-38-200
Section 45-38-200 Abolition of license inspector; transfer of duties. In Lamar County, notwithstanding
Section 40-12-10, and any other general or local law of this state, no person shall be appointed
to the position of county license inspector of or for Lamar County. The position of county
license inspector in the county is hereby abolished and the powers, duties, and functions
of the office shall henceforth be vested in and performed by the sheriff of the county. All
fines, fees, and penalties heretofore paid to the license inspector for the performance of
his or her duties of office shall be paid into the general fund of the county to be utilized
to aid the elderly citizens of the county. (Act 81-610, p. 1023, §1.)...
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45-8-200.12
Section 45-8-200.12 Powers and duties of tax assessor and tax collector transferred. All duties
required by law of the tax assessor and the tax collector with reference to the assessment
and collection of ad valorem taxes on automobiles, trucks, or other motor vehicles, shall
be performed and exercised by the commissioner of licenses, and the tax assessor and the tax
collector of the county are hereby relieved of all duties and responsibilities with reference
thereto. The commissioner of licenses shall collect for the assessment and collection of state
and county ad valorem taxes on motor vehicles the same fees, charges, penalties, and commissions
fixed by law to be paid to the tax assessor and the tax collector for the same services. The
fees, charges, penalties, and commissions collected by the commissioner of licenses shall
be distributed as now, or as hereinafter, provided by law, either general or local. All records
in the custody of the tax assessor and the tax collector of a...
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