40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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45-2-241
Section 45-2-241 Consolidation of unified system. (a) At the expiration of the terms of office,
or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector
of Baldwin County, then immediately upon the occurrence of a vacancy there shall be established
the office of County Revenue Commissioner in Baldwin County. If the 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 he or she was elected. A revenue
commissioner shall be elected at an election called for that purpose and every six years thereafter.
He or she shall serve for a term of office of six years. (b) The county revenue commissioner
shall do and perform all acts, duties, and functions required by law performed either by the
tax assessor or by the tax collector of the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-241.htm - 4K - Match Info - Similar pages

45-45-110.02
Section 45-45-110.02 Meeting days. (a) The Board of Registrars of Madison County shall meet
at the county courthouse for the purpose of registering voters on the first Monday in each
month, and may also meet an additional 220 days in each calendar year any place in the county
that it may select. (b)(1) At any meeting of the board applications for registration shall
be taken from persons residing anywhere in the county. The court of county commissioners,
board of revenue, or like governing body of Madison County, or the governing body of any city
in Madison County, in its discretion, may employ clerical assistants for the board, fix their
compensation, and provide for the payment thereof from the general fund of the county or city.
(2) The board shall meet for the purpose of purging the lists of registered voters and holding
hearings thereon at the times now prescribed by law. In addition, the board may purge names
from the lists of registered voters at any time the board is in session...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-110.02.htm - 2K - Match Info - Similar pages

45-46-70.06
Section 45-46-70.06 Clerk. The board of revenue shall elect a clerk, and fix his or her compensation,
and employ such other clerical assistance as may be necessary, and it shall be the duty of
the clerk of the board of revenue to attend the meetings thereof and issue all notices required
by it. The clerk, under the direction of the board of revenue, shall keep the minutes and
records of the proceedings thereof, in well bound volumes provided for that purpose, the records
to be kept in the office of the board of revenue, and to be open at all reasonable hours to
the inspection of the citizens of the county and other interested persons; and the clerk shall
perform such other duties and matters as may be required of him or her by the board of revenue.
The compensation of the clerk and of all other clerical assistants shall be fixed by the board
of revenue and their terms of office shall be at the pleasure of the board of revenue. That
before entering upon the discharge of his or her...
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40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier
vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-246.1.htm - 4K - Match Info - Similar pages

45-19-141.10
Section 45-19-141.10 Payment of fee. The revenue commissioner shall collect the fire protection
fee from owners of dwellings and businesses, and shall collect the fire protection fee from
the owners of mobile homes, house trailers, and units of manufactured housing at the time
of issuance or renewal of yearly decals. The revenue commissioner shall not accept partial
payment of the fire protection fee. The officials collecting or assessing the fire protection
fee shall be entitled to the same fees and compensation as provided for collecting and assessing
ad valorem taxes. The proceeds of the fire protection fee shall be paid into the general fund
of the county. Within 30 days after payment into the general fund, the commission shall pay
the funds to the Coosa County Association of Volunteer Fire Departments. (Act 2003-367, p.
1035, §11.)...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages

41-9-472
Section 41-9-472 Powers and duties. The commission shall be authorized: (1) To investigate
and select an available site for housing the exhibits, including the surrounding grounds,
in cooperation with the community, taking into consideration all pertinent factors affecting
the suitability of such site; (2) To acquire by rent or lease agreement or otherwise the necessary
housing facilities; and to establish, improve and enlarge the available facility, including
providing it with necessary equipment, furnishings, landscaping and related facilities, including
parking areas and ramps, roadways, sewers, curbs, and gutters; (3) To enter into such contracts
and cooperative agreements with local, state and federal governments, with agencies of such
governments, with private individuals, corporations, associations and other organizations
as the commission may deem necessary or convenient to carry out the purpose of this article,
with such contracts and agreements to include leases to private...
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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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32-6-64
Section 32-6-64 License plate design; numbering, sponsoring, and manufacturing of license plates;
release of personal information. (a)(1) The design of license plates, including all emblems,
slogans, symbols, or characters appearing on the plates, shall be by rule as promulgated by
the Commissioner of Revenue, and as otherwise specified by law. The face of the license plate
to be displayed shall be fully treated with a reflective material which will increase the
nighttime visibility and legibility of the plate. (2) Characters on the license plate which
designate the county of issuance shall be numeric, and all numerals on the license plates
shall be no smaller than two and three-fourths inches in height. The following numbering scheme
shall be used: a. Jefferson County, 1; Mobile County, 2; Montgomery County, 3. b. All other
counties shall be ranked alphabetically and assigned consecutive numbers beginning with 4
and concluding with 67. c. The Department of Revenue shall be responsible...
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