Section 45-1-241 Election of commissioner. 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 Autauga County. A commissioner shall be elected at the general election in 1996 and at the general election every six years thereafter, […]
Section 45-1-241.01 Duties of commissioner. 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 and the collection of taxes. (Act 90-443, p. 609, §2.)
Section 45-1-241.02 Deputies, clerks, and assistants. Subject to the approval of the county commission, the county revenue commissioner shall appoint and fix the duties and compensation of a sufficient number of deputies, clerks, and assistants to perform properly the duties of office. The acts of deputies shall have the same force and legal effect as […]
Section 45-1-241.03 Oath of office, bond. Before entering upon the duties of office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in such sum as may be fixed by Section 40-5-3 for tax collectors in Alabama, giving as […]
Section 45-1-241.04 Facilities and equipment. The county commission shall provide the necessary offices for the county revenue commissioner, and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, needed for the efficient performance of the duties of the office. (Act 90-443, p. 609, §5.)
Section 45-1-241.05 Collection and disposition of funds; compensation of county revenue commissioner. The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor or the tax collector of the county are now or hereafter may be by law authorized and […]
Section 45-1-241.06 Offices of tax assessor and tax collector abolished. The offices of the tax assessor and tax collector of Autauga County are hereby abolished effective the first day of October 1997, or upon the occurrence of a vacancy in the office of tax assessor or tax collector. In the event that the office of […]
Section 45-1-241.07 Purpose. It is the purpose of this part to promote the public convenience in Autauga County by consolidating the offices of tax assessor and tax collector into one office. (Act 90-443, p. 609, §9.)
Section 45-1-241.08 Tax sales, redemption duties transferred. In Autauga County, all duties, responsibilities, and liabilities regarding real property sales for failure to pay taxes and subsequent redemption heretofore performed by the judge of probate shall be transferred to and shall be performed by the revenue commissioner. (Act 2016-250, §2.)
Section 45-1-241.09 Expense allowance; salary. (a) Commencing April 1, 2017, the Revenue Commissioner of Autauga County shall receive an annual expense allowance of twelve thousand dollars ($12,000) payable in equal monthly installments. This expense allowance shall be in addition to all other compensation or benefits granted to the revenue commissioner and may be treated as […]
