Section 45-53-241.01 – Levy of Additional Tax Authorized.
Section 45-53-241.01 Levy of additional tax authorized. (a)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Perry County Commission, in addition to any other tax, may levy an ad valorem tax in the amount of 19 mills on each dollar of assessed value of property in the county. […]
Section 45-53-242 – Tax on Sale, Distribution, Storage, or Use of Malt or Brewed Beverages Outside Municipal Limits of Marion and Uniontown.
Section 45-53-242 Tax on sale, distribution, storage, or use of malt or brewed beverages outside municipal limits of Marion and Uniontown. (a) In Perry County, in addition to all other taxes heretofore provided by law, the county commission is authorized to levy an additional privilege, license, or excise tax imposed upon every seller, distributor, storer, […]
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 […]