45-1-241.26
Section 45-1-241.26 Disposition of funds upon dissolution or abandonment of eligible volunteer
fire department. Upon dissolution or abandonment of any eligible volunteer fire department,
any remaining funds derived from this subpart or any assets purchased with funds derived from
this subpart shall, after all indebtedness has been satisfied, be transferred to the county
commission. The funds and assets shall be reallocated by the county commission to other volunteer
fire departments. In the event there are no volunteer fire departments, the funds or assets
shall be placed in the county general fund. (Act 96-859, 2nd Sp. Sess., p. 1667, §7.)...

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45-17-240
Section 45-17-240 Offices and duties of tax assessor and tax collector consolidated. (a) Effective
October 1, 1997, or upon occurrence of a vacancy in either the office of tax assessor or tax
collector, there shall be a county revenue commissioner in Colbert County. A commissioner
shall be elected at the general election in 1996 and at the general election every six years
thereafter, who shall serve for a term of six years beginning on the first day of October
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 assessment for and the collection of taxes. (c) Subject
to the approval of the county commission, the county revenue...
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45-23-141.06
Section 45-23-141.06 Disposition of funds. Funds paid to the county firefighters and rescue
squad association, to be distributed to volunteer fire departments and emergency medical service
squads, shall only be expended for fire protection and emergency medical services, including
training, supplies, and equipment. The funds may also be expended to purchase insurance, including
liability insurance, to insure coverage of acts or omissions which are directly related to
the functions of a volunteer fire department or emergency medical service squad which are
committed by a volunteer fire department or emergency medical service squad and the personnel
of a volunteer fire department or emergency medical service squad. The funds may not be expended
for salaries, food, drink, social activities, or fund-raising activities. After receiving
the funds, the volunteer fire departments and emergency medical service squads shall keep
accurate records to verify that the funds were properly expended....
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45-23-141.07
Section 45-23-141.07 Transfer of funds upon dissolution or abandonment. Upon dissolution or
abandonment of any eligible volunteer fire department or emergency medical service squad,
any remaining funds derived from this part or any assets purchased with funds derived from
this part, after all lawful indebtedness has been satisfied, shall be transferred to the county
commission. The county commission shall transfer the funds in the following manner: If a volunteer
fire department is abandoned or dissolved, funds shall be transferred to the county firefighters
association. If an emergency medical service squad is abandoned or dissolved, funds shall
be transferred to the county rescue squad association. Those associations shall distribute
remaining funds in the best interest of providing emergency medical services and fire protection
in the area once served by the abandoned or dissolved fire department or emergency medical
service squad. In the event there are no volunteer fire...
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45-26-242
Section 45-26-242 Consolidation of unified system. (a) After September 30, 1991, or upon occurrence
of a vacancy in either the office of tax assessor or tax collector, there shall be a county
revenue commissioner in Elmore County. A commissioner shall be elected at the general election
in 1990, and at the general election every six years thereafter, who shall serve for a term
of six years beginning on the first day of October 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
assessment for and the collection of taxes. (c) Subject to the approval of the county commission,
the county revenue commissioner shall appoint and fix...
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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...
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45-30-240.50
Section 45-30-240.50 Consolidation of offices and duties. (a) On September 30, 1997, or upon
occurrence of a vacancy in either the office of tax assessor or tax collector, there shall
be a county Revenue Commissioner in Franklin County. A commissioner shall be elected at the
general election in 1996 and at the general election every six years thereafter, who shall
serve for a term of six years beginning on the first day of October 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 issuance of motor vehicle licenses
and title, the keeping of records, and the making of reports concerning assessment for and
the collection of taxes and the issuance of motor vehicle licenses and titles....
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45-39-140.06
Section 45-39-140.06 Transfer of funds upon dissolution or abandonment of volunteer fire department.
Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds
derived from this article or any assets purchased with funds derived from this article, after
all indebtedness has been satisfied, shall be transferred to the county commission. The funds
and assets shall be reallocated by the county commission to other volunteer fire departments.
In the event there are no volunteer fire departments, the funds or assets shall be placed
in the county general fund. (Act 90-441, p. 604, §7.)...
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45-40-141.07
Section 45-40-141.07 Dissolution or abandonment of eligible volunteer fire department. Upon
the dissolution or abandonment of any eligible volunteer fire department, any remaining funds
derived from this part or any assets purchased with any funds derived from this part shall
be transferred to the county association. (Act 92-409, p. 838, §8.)...
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45-42-140.06
Section 45-42-140.06 Transfer of funds upon dissolution or abandonment of volunteer fire department.
Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds
derived from this article or any assets purchased with funds derived from this article, after
all indebtedness has been satisfied, shall be transferred to the county commission. The funds
and assets shall be reallocated by the county commission to other volunteer fire departments.
In the event there are no volunteer fire departments, the funds or assets shall be placed
in the county general fund. (Act 2008-123, p. 161, § 7.)...
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