Section 45-4-246 – Budgetary Operations.
Section 45-4-246 Budgetary operations. The Tax Assessor/Collector of Bibb County, respectively, shall be responsible for the budgetary operations and functions of his or her office. The expenses of the office shall be financed on a pro rata share basis from the proceeds of any state, county, and municipal ad valorem taxes collected in the county […]
Section 45-4-243.20 – Additional Ad Valorem Tax; Disposition of Funds.
Section 45-4-243.20 Additional ad valorem tax; disposition of funds. (a) Subject to the referendum election approval of a majority of the qualified electors of Bibb County, effective October 1, 1988, there is hereby levied an additional two mill ad valorem tax on all taxable property in Bibb County. (b) The net proceeds of the additional […]
Section 45-4-243.40 – Additional Ad Valorem Tax; Disposition of Funds.
Section 45-4-243.40 Additional ad valorem tax; disposition of funds. (a) The following words and phrases used in this section, and others evidently intended as the equivalent thereof, shall, in the absence of a clear implication herein otherwise, be given the following respective interpretations herein: (1) “Amendment No. 3” means that certain amendment to the constitution […]
Section 45-4-243.60 – Collection and Disposition.
Section 45-4-243.60 Collection and disposition. (a) In addition to all other fees and costs provided by law, a special transaction fee of three dollars ($3) shall be paid to the Bibb County Tax Collector when a parcel of property is assessed for ad valorem taxes and ad valorem taxes are collected. The special additional transaction […]
Section 45-4-244 – Levy of Tax; Exemptions; Disposition of Funds.
Section 45-4-244 Levy of tax; exemptions; disposition of funds. (a) The Bibb County Commission is hereby authorized to levy and provide for the collection of an additional sales and use tax, paralleling the state sales and use taxes, on any sales and use in Bibb County in an amount of one cent ($.01) per dollar […]
Section 45-4-244.20 – County Sales Tax to Parallel State Tax; Exemptions; Collection and Disposition of Funds; Enforcement.
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed to them in Article 1 except where the context herein […]
Section 45-4-244.40 – Legislative Findings.
Section 45-4-244.40 Legislative findings. The Legislature hereby finds and declares that it is necessary, desirable, and in the best interests of the residents of the county that the Bibb County Commission be provided additional flexibility with respect to its revenue sources and budget and that providing additional funding for public schools, road and bridge construction, […]
Section 45-4-240 – Revenue Collection Program.
Section 45-4-240 Revenue collection program. (a) The County Commission of Bibb County may establish and administer a program of revenue collection for all local taxes, licenses, fees, and other fees, charges, and revenues levied by the county commission pursuant to local law. (b) The County Commission of Bibb County may, within 30 days’ written notice […]
Section 45-4-241 – Expense Allowance for Secretary of Board.
Section 45-4-241 Expense allowance for secretary of board. The secretary of the Board of Equalization of Bibb County shall receive an additional expense allowance in the amount of two hundred dollars ($200) per month to be paid out of the county general fund. The expense allowance provided for in this section shall be in addition […]
Section 45-4-242 – Sale and Redemption of Lands.
Section 45-4-242 Sale and redemption of lands. (a) The provisions of this section shall apply to Bibb County. (b) The procedure for selling and redeeming lands for taxes in such county shall be the same as provided in Title 40, except that all such duties as are required of and are performed by the judge […]