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36-3-6
Section 36-3-6 Term of office of county tax collectors. There shall be elected at the general
election in November a tax collector for each county in the state, who shall perform such
duties as are prescribed by law and whose term of office shall be six years from October 1
next after his election and until his successor is elected and qualified. (Acts 1943, No.
114, p. 115, § 2.)...
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45-33-240.28
Section 45-33-240.28 Vacancies in office. If the office of tax assessor or tax collector should
become vacant between the time of ratification of this subpart by the electors of Hale County
and the expiration of the term of office of either the tax assessor or tax collector, this
subpart shall become effective immediately. (Act 83-696, p. 1136, §13.)...
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11-2A-1
Section 11-2A-1 Categorization of counties. (a) For purposes of determining the amount of 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, the 67 counties of the state shall be placed in categories
based on population according to the most recent federal decennial census. (b) The population
categories of counties are as follows: (1) CATEGORY 1. Population in excess of 450,000. (2)
CATEGORY 2. Population from 350,001 to 449,999. (3) CATEGORY 3. Population from 200,001 to
350,000. (4) CATEGORY 4. Population from 50,001 to 200,000. (5) CATEGORY 5. Population from
19,000 to 50,000. (6) CATEGORY 6. Population of less than 19,000. (Act 2000-108, p. 148, §1.)...
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45-5-240.20
Section 45-5-240.20 License division created; clerks and other assistants; duties; fees; evidence
of payment. (a) There is hereby created within the Revenue Commissioner's Office of Blount
County a license division which shall issue all motor vehicle licenses issued through the
revenue commissioner's office. The county commission shall furnish suitable quarters and provide
the necessary forms, books, stationery, records, equipment, and supplies, except such stationery,
forms and supplies as are furnished pursuant to law by the State Department of Finance or
the state Comptroller. The county commission shall also provide such clerks, and other assistants
for the revenue commissioner as shall be necessary from time to time for the proper and efficient
performance of the duties of his or her office. The revenue commissioner shall have authority
to employ such clerks, and other assistants, and to fix their compensation; however, the number
and compensation of such clerks and other...
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40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a)
Whenever the tax assessor, county revenue commissioner, or other assessing official shall
discover that any property, including any improvements on real estate assessed as vacant property,
has escaped taxation in any assessment within five years next preceding the current year,
he shall list, return, and value said property for assessment for the years during which same
has escaped taxation and shall also endorse on such returns the year or years for which the
property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual
of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who
escaped assessment of tangible personal property for taxable years ending on or before September
30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files
a proper tax return and assesses such property not later...
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45-11-240
Section 45-11-240 Compensation of tax assessor and tax collector. (a)(1) The following officers
of Chilton County shall, commencing at their next term of office, be entitled to receive compensation
as follows: a. The tax assessor, an annual salary of twenty-two thousand dollars ($22,000).
b. The tax collector, an annual salary of twenty-two thousand dollars ($22,000). (2) Such
salaries shall be paid in lieu of all other compensation heretofore provided by law, and shall
be paid in equal monthly installments out of the general fund in the county treasury. (b)
The Tax Collector of Chilton County is hereby entitled to receive an additional expense allowance
in the amount of two hundred dollars ($200) per month. The expense allowance shall be in addition
to any and all other compensation and expenses heretofore provided by law and shall be payable
out of the county general fund in the same manner as other expense allowances are paid. (Act
79-302, p. 456, §1; Act 91-511, p. 906, §1.)...
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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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45-27-244.33
Section 45-27-244.33 Collection of fees. The tax collector shall charge and collect the same
fee that is prescribed in the general law for a like service when performed by the tax assessor,
tax collector, revenue commissioner, or license commissioner as the case may be. All fees
shall be the property of Escambia County and shall be paid into the general fund of the county.
(Act 96-46, 1st Sp. Sess., p. 58, §4.)...
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45-49-240.20
Section 45-49-240.20 Salary. The Tax Assessor of Mobile County shall receive a salary to be
set at forty- two thousand five hundred dollars ($42,500) per year payable in installments
in accordance with the existing policy of the Treasurer of Mobile County. The tax assessor's
salary as adjusted under this section shall be separate and apart from any allowance or emoluments
of office other than present salary now being received. The Tax Assessor of Mobile County
shall receive no other salary increases during the six year term of office beginning October
1, 1985. (Act 85-619, p. 945, §1.)...
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6-6-721
Section 6-6-721 Forfeiture of half of compensation by tax collector, tax assessor, or probate
judge for failure to discharge duties. Any tax collector, tax assessor, or judge of probate
who knowingly and willfully neglects to discharge any of his duties as required in the revenue
law shall forfeit one half of his compensation under that law for the use of the county, which
may be recovered on motion in the circuit court of the county on 10 days' notice. It shall
be the duty of the district attorney to make such motion, but any other person may make it.
(Code 1876, §3394; Code 1886, §3133; Code 1896, §3801; Code 1907, §5937; Code 1923, §10264;
Code 1940, T. 7, §619.)...
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