Section 45-11-240.30 Applicability; purpose. This subpart shall apply only in Chilton County. The purpose of this subpart is to conserve revenue and promote the public convenience in the 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 […]
Section 45-11-240.31 Office established; election. At the expiration of the term of office of the tax assessor and the office of the tax collector of the county following August 1, 2008, or if a vacancy occurs in either office, then immediately upon the occurrence of the vacancy, the office of county revenue commissioner shall be […]
Section 45-11-240.32 Duties of 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. The official acts of the employees of the county revenue commissioner shall have the same force and legal effect as […]
Section 45-11-240.33 Oath of office; bond. Before entering the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed in Section 279 of the Constitution of Alabama of 1901, now appearing as Section 279 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, and […]
Section 45-11-240.34 Compensation. The county revenue commissioner shall receive a salary of not less than the minimum salary provided by Section 40-6A-2, payable in the manner prescribed by that section. The exact amount of the salary of the county revenue commissioner shall be set by resolution of the county commission prior to the county revenue […]
Section 45-11-240.35 Offices of tax assessor and tax collector abolished. The offices of tax assessor and tax collector are abolished effective September 30, 2015, or on such earlier date as prescribed in this subpart if a vacancy occurs in the office of tax assessor or tax collector. (Act 2008-436, p. 837, §7.)
Section 45-11-240.36 Assumption of office by tax assessor or tax collector. If either the office of tax assessor or the office of tax collector becomes vacant before the expiration of the term of office and before the time of the election provided by this subpart, the remaining officer shall serve in an acting capacity for […]
Section 45-11-240.37 Performance of duties regarding real estate sales for failure to pay taxes and subsequent redemptions. (a) This section shall apply only in Chilton County. (b) All duties, responsibilities, and liabilities regarding real property sales for failure to pay taxes and subsequent redemption heretofore performed by the judge of probate shall be transferred to […]
