Section 45-33-243.03 – Purchaser and Transporter Reports.
Section 45-33-243.03 Purchaser and transporter reports. Purchaser and transporters of pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel severed in Hale County shall file a report with the Department of Revenue, on forms prescribed by the department, within 20 days after the end of each calendar month in which such purchaser or transporter purchased […]
Section 45-33-243.04 – Collection of Taxes; Enforcement.
Section 45-33-243.04 Collection of taxes; enforcement. The tax authorized to be imposed by this part shall constitute a debt due Hale County and may be collected by civil suit, in addition to all other methods provided by law. The tax, together with interest thereon, shall constitute and be secured by a lien upon the property […]
Section 45-33-243.05 – Charge for Collection.
Section 45-33-243.05 Charge for collection. The State Department of Revenue shall charge Hale County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed five percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month […]
Section 45-33-243.06 – Disposition of Funds.
Section 45-33-243.06 Disposition of funds. The Hale County Treasurer shall deposit the net proceeds of the tax levied and collected pursuant to this part during the preceding month to the account of the county road and bridge fund. (Act 91-609, p. 1145, §7.)
Section 45-33-242.04 – Application of Laws, Rules, and Regulations.
Section 45-33-242.04 Application of laws, rules, and regulations. All laws, rules, and regulations of the State Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40–25–1 to Section 40–25–28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax […]
Section 45-33-240.20 – Consolidation of Offices; Unified System.
Section 45-33-240.20 Consolidation of offices; unified system. At the expiration of the terms of office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector of Hale County before such date, then immediately upon the occurrence of such vacancy there shall be the office of county revenue […]
Section 45-33-240.21 – Duties of County Revenue Commissioner.
Section 45-33-240.21 Duties of county revenue 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 ad valorem taxation, the collection of such taxes, the […]
Section 45-33-240.22 – Personnel.
Section 45-33-240.22 Personnel. Subject to the approval of the county commission or other like governing body of the county, 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 his or her office. The acts of deputies shall […]
Section 45-33-240.23 – Bond.
Section 45-33-240.23 Bond. Before entering upon the duties of his or her office the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama, and execute a bond in such sum as may be fixed by the county commission or like governing body of the county, giving […]
Section 45-33-240.24 – Office Space and Equipment.
Section 45-33-240.24 Office space and equipment. The county commission or other like governing body of the county shall provide the necessary offices for the county revenue commissioner in the courthouse, 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. […]