Section 45-53-240.58 – Operation of Subpart Contingent Upon Approval of Resolution.
Section 45-53-240.58 Operation of subpart contingent upon approval of resolution. This subpart shall become operative in Perry County only if approved by resolution of the Perry County Commission. (Act 2006-247, p. 448, § 10.)
Section 45-53-240.59 – Election of Officials.
Section 45-53-240.59 Election of officials. If consolidation is approved by resolution of the county commission in a year in which the office of the tax collector and the office of the tax assessor are filled by election, candidates for either office shall also be deemed candidates for the office of county revenue commissioner without the […]
Section 45-53-240.25 – Vehicle Information Required for Assessment.
Section 45-53-240.25 Vehicle information required for assessment. Before any motor vehicle is assessed, the tax assessor shall be furnished the current tag number on the motor vehicle unless the motor vehicle is new, in which case, the tax assessor shall be furnished a bona fide bill of sale from the dealer showing the date the […]
Section 45-53-240.26 – Renewal by Mail; Mail Order Fee.
Section 45-53-240.26 Renewal by mail; mail order fee. The tax assessor shall mail an application for renewal of a motor vehicle license to any person, firm, or corporation to which a motor vehicle license has been previously issued. A renewal form shall be returned prior to the expiration date of the previously issued motor vehicle […]
Section 45-53-240.27 – Voiding of License for Invalid Payment.
Section 45-53-240.27 Voiding of license for invalid payment. When a personal check given for a motor vehicle license is found to be noncollectible for any reason, the tax assessor shall notify the revenue officer who shall make a reasonable attempt to retrieve the motor vehicle license in question. In the event the motor vehicle license […]
Section 45-53-240.50 – Purpose.
Section 45-53-240.50 Purpose. The purpose of this subpart is to conserve revenue and promote the public convenience in Perry County by consolidating the office of tax assessor and the office of tax collector into one county office designated as the office of county revenue commissioner. (Act 2006-247, p. 448 § 2.)
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 […]