Section 45-48-241.30 – Issuance of Mobile Home Identification Decals by Mail.
Section 45-48-241.30 Issuance of mobile home identification decals by mail. (a)(1) The tax collector in Marshall County, with the approval of the county governing body, may issue mobile home identification decals by mail, using the United States Postal Service, or its successor, upon the written application of a resident/owner of a mobile home signed by […]
Section 45-48-241.31 – Additional Motor Vehicle Tag Fees Authorized.
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes of this section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission outside of the corporate limits of any city in any part of which […]
Section 45-48-241.50 – Sale and Redemption of Lands.
Section 45-48-241.50 Sale and redemption of lands. The procedure for selling and redeeming lands for taxes in Marshall County shall be the same as provided in Title 40, as amended, except that all such duties as are required of and are performed by the judge of probate shall be transferred to and be performed by […]
Section 45-48-241.51 – Reappraisal of Taxable Property.
Section 45-48-241.51 Reappraisal of taxable property. (a) Pursuant to Division 1, commencing with Section 40-7-60, of Article 2 of Chapter 7 of Title 40, the Alabama Department of Revenue shall immediately initiate the implementation of a program of reappraisal of all taxable property in Marshall County. (b) Prior to the completion of the reappraisal provided […]
Section 45-48-241.70 – Financing of Office.
Section 45-48-241.70 Financing of office. (a) The Revenue Commissioner of Marshall County 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 ad valorem taxes collected in the office. Any funds retained by […]
Section 45-48-241.03 – Bond.
Section 45-48-241.03 Bond. Before entering 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 of 1901, and execute a bond in a sum as may be fixed by Section 40-5-3 for tax collectors. The bond shall be conditioned […]
Section 45-48-241.04 – Office Space and Equipment.
Section 45-48-241.04 Office space and equipment. The county commission shall provide the necessary offices for the county revenue commissioner, and his or her deputies, clerks, and assistants, and shall provide all stationery, equipment, and office supplies needed for the efficient performance of the duties of the office and not otherwise furnished by law by the […]
Section 45-48-241.05 – Performance of Duties; Compensation.
Section 45-48-241.05 Performance of duties; compensation. 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 tax collector of the county is authorized and directed to charge or collect for the performance of any duty imposed on the […]
Section 45-48-241.06 – Abolition of Offices; Transfer of Personnel.
Section 45-48-241.06 Abolition of offices; transfer of personnel. (a) The offices of tax assessor and tax collector are abolished effective the first day of October 2003. (b) All personnel employed in the office of tax assessor or tax collector at the time the office of county revenue commissioner comes into being shall be absorbed into […]
Section 45-48-241 – Election of County Revenue Commissioner; Term of Office.
Section 45-48-241 Election of county revenue commissioner; term of office. Effective October 1, 2003, there shall be a county revenue commissioner in Marshall County. A commissioner shall be elected at the general election in 2002, and at the general election every six years thereafter, who shall serve for a term of six years beginning on […]