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45-46-233.22
Section 45-46-233.22 Salary deductions. The governing body of Marengo County shall immediately
upon July 30, 1979, begin deducting from the salary of the sheriff an amount equal to six
percent of the annual salary paid to the sheriff. Such sum shall be deducted monthly and distributed
at the end of the fiscal year to the tax collector or other person charged with the duties
of collecting ad valorem taxes in Marengo County. The tax collector shall distribute this
money on a pro rata millage basis to the state, county, and all subdivisions and agencies
thereof except municipalities to which ad valorem taxes are paid. If any sheriff coming under
this subpart shall end his or her tenure of office prior to becoming supernumerary as provided
in Section 45-46-233.20, the tax collector or person charged with collecting the ad valorem
taxes shall withhold from the next money collected on a pro rata millage basis a sum equal
to one-half of the amount paid by the sheriff to the governing body of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-233.22.htm - 1K - Match Info - Similar pages
45-46-233.21
Section 45-46-233.21 Salary; funding. Each such supernumerary sheriff shall serve for life
and receive from the county governing body in equal monthly installments, on the first of
each month, an annual salary of 50 percent of the salary of the current Sheriff of Marengo
County, which shall be adjustable in like manner with any salary increase the current sheriff
shall receive. For every year served as sheriff over 16 years the salary of the supernumerary
sheriff shall increase by two percent of the sheriff's salary at the time he or she ceased
to serve as sheriff up to a maximum of 62 percent of such salary. The tax collector, if there
is a supernumerary sheriff in Marengo County, shall out of the first money collected by him
or her pay to the county governing body the sum which shall be paid to the supernumerary sheriff
as heretofore set forth. The sum shall be deducted on a pro rata millage basis from payments
to the state, county, and all subdivisions and agencies thereof except...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-233.21.htm - 1K - Match Info - Similar pages
40-6-3
Section 40-6-3 Life tenure; compensation; cost-of-living increase. (a) Every supernumerary
official shall serve for life and shall receive from the county governing body, in equal monthly
installments on the first of each month, or in such installments as other county officials
or employees are paid, an annual salary as follows: (1) For 12 years' service the official
shall receive 60 percent of the average compensation during the last four years served as
an official charged with assessing and collecting ad valorem taxes. (2) For 14 years' service
the official shall receive 65 percent of the average compensation. (3) For 16 years the official
shall receive 70 percent of the average compensation. (4) For 18 or more years the official
shall receive 75 percent of the average compensation; provided, however, no person shall receive
more than forty-nine thousand six hundred dollars ($49,600) per year. The county governing
body may, by majority vote of the membership, elect to increase or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-3.htm - 4K - Match Info - Similar pages
45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-4.htm - 3K - Match Info - Similar pages
40-6A-2
Section 40-6A-2 Salary and fees of officials charged with assessing and collecting ad valorem
taxes. On and after May 3, 1990, and upon approval by the county governing body of a resolution
of authorization, the tax assessors, tax collectors, revenue commissioners, license commissioners,
or other officials whose primary duty is assessing and/or collecting ad valorem taxes in the
various counties of this state, shall be compensated by an annual salary, each of such officials
to receive as a minimum, except as hereinafter provided, an annual salary in the amount specified
by the following schedule: IN COUNTIES HAVING A POPULATION OF: ANNUAL SALARY 25,000 or less
$32,500.00 25,001 to 75,000 37,500.00 75,001 to 119,000 40,000.00 More than 119,000 42,500.00
Provided, however, that in all counties wherein an elected assistant tax assessor or assistant
tax collector has been or may hereafter be established by law to function separate and apart
from the office of tax assessor or tax collector...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6A-2.htm - 3K - Match Info - Similar pages
45-27-244.35
Section 45-27-244.35 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Escambia County who desires to operate a motor vehicle on the public
highways of Alabama shall first return the motor vehicle for ad valorem taxation and sales
taxation to the tax collector. The tax collector shall issue a certificate of assessment on
a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the office of
the tax collector for one year after each audit. The license tag shall be evidence of the
payment of the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation
for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis
as is provided in Article 5, Chapter 12, Title 40, and all laws relating to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-244.35.htm - 2K - Match Info - Similar pages
40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages
45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge of probate
is required under the law to perform. The judge of probate shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall have all
the duties and responsibilities relative to the assessment and collection of taxes and issuance
of motor vehicle licenses and titles for motorized and non-motorized vehicles. For purposes
of this section the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40. (b) Before entering upon the additional duties imposed by this section,
the revenue commissioner shall execute an additional bond in a sum...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-240.40.htm - 7K - Match Info - Similar pages
40-4-2
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 provisions of the presently applicable law exempting homesteads from state taxes,
exceed $12,000, the commission shall be as above declared up to $12,000, and one and one-half
percent on the remainder up to $15,000, and one percent on the remainder above $15,000....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-4-2.htm - 3K - Match Info - Similar pages
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