Section 45-40-245.01 – Payment of Taxes; Report.
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts tax, privilege license, or excise tax based on gross receipts, or similar tax levied by the Lawrence County Commission or for the benefit of the county shall be due and payable in monthly installments on or before the 20th day of the […]
Section 45-40-243 – Consolidation of Offices and Duties.
Section 45-40-243 Consolidation of offices and duties. (a) At the expiration of the term of office of the office of Tax Assessor and the office of Tax Collector of Lawrence County, there shall be established the office of County Revenue Commissioner in Lawrence County. A county revenue commissioner shall be elected at the next general […]
Section 45-40-240 – Compensation of Tax Assessor and Tax Collector.
Section 45-40-240 Compensation of tax assessor and tax collector. (a) Effective October 1, 1981, the Tax Assessor and Tax Collector of Lawrence County shall each receive an additional expense allowance of two thousand five hundred dollars ($2,500) per year, payable in equal monthly installments from the county treasury. The expense allowances herein provided shall terminate […]
Section 45-40-240.01 – Tax Assessor – Expense Allowance.
Section 45-40-240.01 Tax assessor – Expense allowance. In Lawrence County, the tax assessor shall receive an additional expense allowance of three hundred fifty dollars ($350) per month, payable in equal monthly installments from the county treasury. The additional expense allowance shall be utilized to defer the costs of the additional duties and responsibilities imposed upon […]
Section 45-40-240.02 – Revenue Commissioner – Salary.
Section 45-40-240.02 Revenue commissioner – Salary. (a) Beginning with the term of the revenue commissioner, the revenue commissioner shall receive an addition to his or her salary of three hundred fifty dollars ($350) per month, payable in equal monthly installments from the general fund of the county. This salary shall be in addition to all […]
Section 45-40-241 – Appraisers; Mapper.
Section 45-40-241 Appraisers; mapper. The County Commission of Lawrence County is hereby authorized and empowered to employ an appraiser or appraisers to conduct ad valorem tax appraisal work on behalf of the county tax assessor’s office. The county commission may spend such funds out of the county general fund as is necessary to carry out […]
Section 45-40-242 – Created; Office Space, Equipment, Personnel; Compensation.
Section 45-40-242 Created; office space, equipment, personnel; compensation. There is hereby created within the tax assessor’s office of Lawrence County a license division which shall issue all motor vehicle licenses issued through the tax assessor’s office. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except […]
Section 45-40-242.01 – Duties; Commissions and Fees.
Section 45-40-242.01 Duties; commissions and fees. The tax assessor shall perform all duties relating to the issuing of licenses on motor vehicles in the county which have heretofore been performed by the judge of probate and tax collector. The Judge of Probate and Tax Collector of Lawrence County are hereby relieved of all duties and […]
Section 45-40-242.02 – Recordkeeping.
Section 45-40-242.02 Recordkeeping. The tax assessor shall keep at all times an accurate record of all motor vehicle licenses received by him or her from the Comptroller and of the disposition made of them, of all monies received, and of the licenses issued by him or her. He or she shall report to the Comptroller […]
Section 45-40-242.03 – Charge and Collection of Fees.
Section 45-40-242.03 Charge and collection of fees. Except as hereinafter provided, the tax assessor shall be entitled to charge and collect the same fees that are provided for by law. For the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed in this code, the tax […]