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45-7-240
Section 45-7-240 Establishment of county revenue commissioner; powers and duties. (a) This
section shall apply only in Butler 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 term of office of the tax assessor
and the office of the tax collector of the county ending September 30, 2009, 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-240.htm - 4K - Match Info - Similar pages
45-23-240.40
Section 45-23-240.40 Creation; clerks and assistants. There is created within the Tax Assessor's
Office of Dale County a license division. The county commission shall furnish suitable quarters
and provide the necessary forms, books, stationery, records, equipment, and supplies, except
for such stationery forms and supplies as are furnished pursuant to law by the State Department
of Finance or the Comptroller. The county commission shall insure that the tax assessor has
sufficient staff and shall provide such clerks, and other assistants for the tax assessor
as shall be necessary from time to time for the proper and efficient performance of the duties
of the office. The tax assessor shall have authority to employ such clerks, and other assistants,
and to fix their compensation; provided however, the number and compensation of such clerks
and other assistants shall be subject to the approval of the county commission. The compensation
of such clerks and other assistants shall be paid...
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45-28-241.50
Section 45-28-241.50 County revenue commissioner. (a) Commencing with the next term of office
or upon the occurrence of a vacancy, for any reason whatsoever, in either the office of tax
assessor or tax collector, there shall be a county revenue commissioner in Etowah County.
Such commissioner shall be elected at the general election immediately preceding the expiration
of the term of office, and at the general election every six years thereafter. The commissioner
shall serve for a term of six years beginning on the first day of October next after election,
and until the 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 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
assessment for and the collection of taxes. (c) The county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-241.50.htm - 4K - Match Info - Similar pages
11-2A-2
Section 11-2A-2 Annual compensation of certain local officials. Effective October 1, 2000,
the annual compensation which a county shall pay to a county commissioner, a judge of probate,
a sheriff, a tax assessor, a tax collector, a revenue commissioner, a license commissioner,
and an elected assistant tax assessor or collector shall be as set out below: (1) SHERIFF.
The annual minimum compensation for each sheriff shall be fifty thousand dollars ($50,000)
which shall be in lieu of any salary and expense allowance currently provided to a sheriff
receiving total compensation less than the minimum. Beginning with the next term of office
for each sheriff, except as provided in Section 11-2A-4, the salary herein provided shall
be the minimum compensation payable to the sheriff in lieu of any salary, expense allowance,
or other compensation provided by law. (2) COUNTY COMMISSIONERS AND JUDGES OF PROBATE. The
annual minimum compensation for county commissioners and judges of probate in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-2A-2.htm - 6K - Match Info - Similar pages
45-40-241
Section 45-40-241 Appraisers; mapper. The County Commission of Lawrence County is hereby authorized
and empowered to employ an appraiser or appraisers to conduct ad valorem tax appraisal work
on behalf of the county tax assessor's office. The county commission may spend such funds
out of the county general fund as is necessary to carry out this section including any funds
necessary to employ a mapper as needed to perform any functions related to the appraisals
provided herein. (Act 80-352, p. 473, §1.)...
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40-7-2.1
Section 40-7-2.1 Timing of property assessments, etc., homestead exemption. (a) This amendatory
act shall be known as the 1983 Taxpayer Convenience Act. (b) Notwithstanding any other law
to the contrary, the county tax assessor may assess property for tax purposes and perform
related tax assessing functions and requirements, including the acceptance of applications
for homestead exemptions, from January 1 to September 30 of each taxable year and the assessment,
including the homestead exemption, shall become effective on the following October 1. Provided,
however, nothing herein contained shall be construed to relieve a person claiming a homestead
exemption under Sections 40-9-19 to 40-9-21, inclusive, or any other law of the responsibility
of furnishing proof of age, or disability, and total gross income for the year preceding the
year for which the exemption will be effective as required by law. Any person who has qualified
for the homestead exemption because of age or disability and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-2.1.htm - 1K - Match Info - Similar pages
45-12-240.30
Section 45-12-240.30 Budgetary operations and functions; operational fund. The Revenue Commissioner
of Cleburne County is hereby authorized to take the necessary action to merge the budgetary
operations and functions of the office. Hereafter, the office shall be financed on a pro rata
share basis from the proceeds of state, county, and municipal ad valorem taxes collected in
the county provided, however, state pro rata cost participation shall be limited to: (1) officials'
salaries in accordance with Section 40-6A-2, and (2) the cost of appraisal and mapping functions.
The funds collected by the revenue commissioner's office shall be deposited into a separate
county fund hereby created which shall be named the Revenue Commissioner's Operational Fund.
This section is not intended to affect any other county office of Cleburne County. (Act 90-623,
p. 1138, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-240.30.htm - 1K - Match Info - Similar pages
45-15-240.30
Section 45-15-240.30 Budgetary operations and functions; operational fund. The Revenue Commissioner
of Cleburne County is hereby authorized to take the necessary action to merge the budgetary
operations and functions of the office. Hereafter, the office shall be financed on a pro rata
share basis from the proceeds of state, county, and municipal ad valorem taxes collected in
the county provided, however, state pro rata cost participation shall be limited to: (1) officials'
salaries in accordance with Section 40-6A-2, and (2) the cost of appraisal and mapping functions.
The funds collected by the revenue commissioner's office shall be deposited into a separate
county fund hereby created which shall be named the Revenue Commissioner's Operational Fund.
This section is not intended to affect any other county office of Cleburne County. (Act 90-623,
p. 1138, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-240.30.htm - 1K - Match Info - Similar pages
45-34-241.21
Section 45-34-241.21 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE MARCH 6, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The revenue
commissioner shall combine all budgetary operations and functions of the office of the revenue
commissioner that were previously divided into the budgetary operations and functions of the
tax assessor and the budgetary operations and functions of the tax collector. The expenses
of the office shall be financed on a pro rata basis and allocated in the same manner that
the salary of the revenue commissioner is paid pursuant to Section 40-6A-2. Any funds retained
as a result of the combining of budgetary operations and functions pursuant to this section
shall be used solely for the operation of the office of the revenue commissioner subject to
approval of the budget for the office by the county commission in the same manner as the budget
is currently approved. (Act 2017-44, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-241.21.htm - 1K - Match Info - Similar pages
45-27-242.20
Section 45-27-242.20 Assistants. (a) The tax collector is hereby authorized to employ up to
four assistants to aid in carrying out the duties of his or her office. The tax assessor is
authorized to employ up to five assistants to aid in carrying out the duties of his or her
office. Upon authorization by the county governing body each officer shall appoint additional
clerks as needed. Provided, however, all assistants shall serve at the pleasure of the respective
officer. The compensation and benefits of the aforementioned assistants shall be comparable
to other county employees with related job titles. (b) The Tax Assessor and Tax Collector
of Escambia County are each hereby authorized to employ two additional assistants in addition
to those provided for by subsection (a) to aid in carrying out the duties of their offices
at the Atmore Satellite Courthouse. The additional assistants shall serve at the pleasure
of the respective officer. The compensation and benefits of the...
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