45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by...
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45-5-140
Section 45-5-140 Assessment of tax against owners of forest lands. (a) The County Commission
of Blount County is authorized, when the need exists, to provide protection against forest
fires in Blount County by participating in the Alabama Forestry Commission's fire protection
program in the manner hereinafter specified. (b)(1) After the Blount County Commission has
determined that such a need does exist in Blount County, the county commission may, in the
manner hereinafter specified, provide for a financial charge or tax to be paid by the owners
of forest lands located in Blount County for the use of the land for timber growing purposes
amounting to the whole or any part of the cost of such fire protection program, but not in
excess of ten cents ($0.10) per acre, provided such financial charge or tax is not greater
than the benefit accruing to such forest lands due to availability of such fire protection.
(2) "Forest lands" as used in this section, shall mean any land which supports a...

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45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc. (a) The
Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant
Tax Collector for the Bessemer Division of Jefferson County, or other public official performing
the functions of assessing and collecting taxes in Jefferson County, upon request of any fire
district located in Jefferson County, shall implement appropriate procedures necessary to
assess and collect the fees, charges, or assessments levied by the governing body of the fire
district, provided, the fees, charges, or assessments are related to the value of property.
(b) The fire district fees, charges, or assessments shall be a lien upon the property on which
levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes
are assessed, collected, and enforced. A two percent commission on all amounts levied and
collected shall be paid to both the assessing official and the...
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45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall
apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the
Lee County Commission is hereby authorized to levy and to provide for the assessment and collection
of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and
Phenix City generally paralleling the state sales and use taxes in the county at a rate not
to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission
shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which
generally parallels, except for the rate of tax, that imposed by the state under applicable
law. (c) The rate of tax levied under authority of this section on items having a rate of
tax under state sales and use tax laws different from the general...
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45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a) There is
hereby created within the tax collector's office of Chilton County a license division. 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 insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector 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 assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...

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45-8-240.32
Section 45-8-240.32 Additional rights, powers, duties, and authorities; contracts; application
of statutes, acts, and laws of state. (a) This section shall apply only to Calhoun County,
Alabama. (b)(1) In addition to all other rights, powers, duties, and authorities, the tax
assessor and tax collector of Calhoun County may contract with and enter into contracts or
other forms of agreements with any industrial development board, other public corporation,
or public authority heretofore or hereafter created by Calhoun County or any municipality
in Calhoun County or partially in Calhoun County, including but not limited to the Anniston
Downtown Redevelopment Council, the Anniston Industrial Development Board, the Calhoun County
Economic Development Council, and the Oxford Industrial Development Board, for the purpose
of providing through and with employees, personnel, records, and equipment of the tax assessor's
office and tax collector's office, all services, labor, supplies, and other...
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40-5-35
Section 40-5-35 Assessment and collection of escaped taxes - Report to assessor. Whenever the
collector assesses and collects any escaped taxes, he shall forthwith report the same to the
tax assessor who shall enter such assessment in the back part of the book of assessments and
shall certify the amount collected and the items of property so assessed in the form of an
abstract to the Comptroller, and the Department of Revenue and the collector is chargeable
with the same to the amount of taxes due the state and county, respectively. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §222.)...
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45-22-240
Section 45-22-240 Consolidation of offices and powers. (a) After September 30, 1979, there
shall be a county revenue commissioner in Cullman County. A commissioner shall be elected
at the general election in 1978, and at the general election every six years thereafter, who
shall serve for a term of six years from the thirtieth day of September 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 assessments for and the collection of taxes. (c) Subject
to the approval of the court of county commissioners or other like county governing body,
the county revenue commissioner shall appoint and fix the duties and compensation of a...

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45-31-240
Section 45-31-240 Consolidation of offices and duties; compensation. (a) After September 30,
1985, there shall be a county revenue commissioner in Geneva County. A commissioner shall
be elected at the general election in 1984 and at the general election every six years thereafter,
who shall serve for a term of six years from the thirtieth day of September 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 assessments for and the collection of taxes. (c) Subject
to the approval of the court of county commissioners or other like county governing body,
the county revenue commissioner shall appoint and fix the duties and...
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40-5-31
Section 40-5-31 Taxpayer about to jeopardize possibility of collection - Duty of collector.
It shall be the duty of the tax collector, whenever upon information or otherwise he has good
reason to believe that any person owing taxes, whether due or not, is about to leave or remove
his property from the county, or that such person is closing out or going out of business
or disposing of substantially all of his personal property and thereby the collection of such
taxes is endangered, to make out and certify to the judge of probate a bill against such person
for the amount of such taxes and any fees due the assessor or collector; and, upon the approval
thereof by the judge of probate in writing endorsed thereon, such bill shall operate as a
writ of fieri facias which the collector is authorized to execute by levy and sale, in the
same manner as sheriffs are authorized to execute such writs when issued out of the circuit
court. Said writ may be executed in any county of the state where...
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