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 […]
Section 45-53-240.22 – Recordkeeping.
Section 45-53-240.22 Recordkeeping. The tax assessor shall keep a current accurate record of all motor vehicle licenses and titles received from the Comptroller, the disposition made of them, all monies received, and the motor vehicle licenses issued by him or her. The tax assessor shall report to the Comptroller at the same time and in […]
Section 45-53-240.23 – Charge and Collection of Fees; Refunds.
Section 45-53-240.23 Charge and collection of fees; refunds. Except as provided, the tax assessor may charge and collect the same fees that are provided 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 assessor shall charge and […]
Section 45-53-201 – Rulemaking Authority; Enforcement; Penalties.
Section 45-53-201 Rulemaking authority; enforcement; penalties. (a) The county commission may adopt rules and regulations to enforce the purchase of county motor vehicle license plates and tags by county residents. The county, after a hearing, may impose a civil penalty upon county residents violating the rules or regulations enforcing the purchase of county motor vehicle […]
Section 45-53-240.24 – Payment of Tax Required for Issuance of License.
Section 45-53-240.24 Payment of tax required for issuance of license. To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due, the tax assessor shall not issue any license to operate a motor vehicle on the public highways of this state, nor shall […]
Section 45-53-230 – Salary; Expense Allowance.
Section 45-53-230 Salary; expense allowance. (a)(1) Any sheriff taking office after September 1, 2011, shall receive an annual salary of sixty-five thousand dollars ($65,000) per annum, payable in equal monthly installments from the general fund of the county. (2) Any sheriff taking office after September 1, 2011, shall receive an expense allowance up to ten […]
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 […]