Section 40-6A-1 Legislative intent. The Legislature recognizes the necessity of an equitable, fair, and efficiently administered ad valorem tax program to the revenue producing functions of government, both state and local, and it further recognizes that since the implementation of statewide reappraisal of property and the equalization of ad valorem taxes in this state, the […]
Section 40-6A-2 Salary and fees of officials charged with assessing and collecting ad valorem taxes. On and after May 3, 1990, and upon approval by the county governing body of a resolution of authorization, the tax assessors, tax collectors, revenue commissioners, license commissioners, or other officials whose primary duty is assessing and/or collecting ad valorem […]
Section 40-6A-3 This section not applicable to salaries of certain officials. Notwithstanding the provisions of Section 40-6A-2, all such officials who are presently compensated by salaries which are higher than the salaries specified in the foregoing schedule shall continue to be compensated at their present salaries, subject to any other provisions of this chapter, until […]
Section 40-6A-4 Salary must equal net personal income. All officials who are being converted from a fee basis to a salary basis by this chapter, whose net personal income from fees, commissions, allowances, or other compensation for the tax year next preceding May 4, 1982 are higher than the salaries specified in the foregoing schedule, […]
Section 40-6A-5 Support services provided by local governing bodies; compensation of office personnel; membership in Merit System. The governing bodies of each of the counties of this state shall provide the tax assessor, tax collector, revenue commissioner, license commissioner or such other official charged with assessing and collecting ad valorem taxes with such office personnel, […]
Section 40-6A-6 Fees, commissions, etc., must now be paid into local general fund. All fees, commissions, allowances, or other compensation heretofore collected by or paid to officials on a fee basis of compensation shall hereafter be paid into the general fund of their respective counties. (Acts 1982, No. 82-620, p. 1172, §6.)
Section 40-6A-7 Manner of payment of fees, etc., due prior to conversion from fee to salary basis. Any fees, commissions, allowances, or other compensation due to officials who are converted from a fee basis to a salary basis hereunder, which have been fully earned but remain unpaid on May 4, 1982, shall be paid to […]
Section 40-6A-8 Effective date. This chapter shall be effective on October 1 immediately following the adoption and ratification of a constitutional amendment authorizing the implementation of this chapter, or on the first day of the next term of office of the officials affected herein, whichever first occurs. (Acts 1982, No. 82-620, p. 1172, §10.)
