Section 45-53-240.51 – Consolidation of Offices; Unified System.
Section 45-53-240.51 Consolidation of offices; unified system. At the expiration of the term of office of the tax assessor and the office of the tax collector of the county ending September 30, 2008, or if a vacancy occurs in either office, then immediately upon the occurrence of the vacancy, the office of county revenue commissioner […]
Section 45-53-240.52 – Duties of County Revenue Commissioner.
Section 45-53-240.52 Duties of county revenue commissioner. The county revenue commissioner shall 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, the collection of taxes, the keeping of records, and the […]
Section 45-53-240.53 – Personnel.
Section 45-53-240.53 Personnel. As deemed necessary by the county commission, the county revenue commissioner shall appoint and fix the duties of a sufficient number of deputies, clerks, and assistants to perform properly the duties of his or her office. The acts of deputies shall have the same force and legal effect as if performed by […]
Section 45-53-240.54 – Bond.
Section 45-53-240.54 Bond. Before entering the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed in 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 45-53-240.55 – Office Space and Equipment.
Section 45-53-240.55 Office space and equipment. The county commission, as it deems necessary, shall provide the 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 […]
Section 45-53-240.56 – Performance of Duties; Salary.
Section 45-53-240.56 Performance of duties; salary. 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 45-53-240 – Operation of Offices; Budget.
Section 45-53-240 Operation of offices; budget. The Perry County Commission shall be responsible for the budget, including the number of employees, payable from county funds for the operation of the offices of the tax assessor, tax collector, and the county commission. (Act 2004-251, p. 346, § 1.)
Section 45-53-240.57 – Abolition of Offices.
Section 45-53-240.57 Abolition of offices. The offices of tax assessor and tax collector are abolished effective the first day of October 2008, or on such earlier date as prescribed in Section 45-53-240.51 if a vacancy occurs in the office of tax assessor or tax collector. (Act 2006-247, p. 448, § 9.)
Section 45-53-240.20 – Creation; Offices, Supplies, Personnel.
Section 45-53-240.20 Creation; offices, supplies, personnel. A license division is created within the office of Tax Assessor of Perry County. The license division shall issue all motor vehicle licenses and titles issued in Perry County. The County Commission of Perry County shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and […]
Section 45-53-240.21 – Powers and Duties.
Section 45-53-240.21 Powers and duties. The tax assessor shall perform all duties relating to the issuing of motor vehicle licenses and titles in the county which have previously been performed by the judge of probate or the tax collector. The Judge of Probate and Tax Collector of Perry County are relieved of all duties and […]