Section 45-44-240.20 Office established. Effective October 1, 1991, upon the approval of a majority of the electors of Macon County, there is hereby created the office of county revenue commissioner for Macon County. Such revenue commissioner shall be elected at the general election in 1990 and at the general election every six years thereafter, the […]
Section 45-44-240.21 Consolidation of offices and duties. The offices of Tax Assessor and Tax Collector of Macon County are hereby abolished effective upon the implementation of this subpart, and the revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or the tax collector of […]
Section 45-44-240.22 Deputies, clerks, and assistants. Subject to the approval of the Macon County Commission, the county revenue commissioner shall appoint and fix the duties and compensation of a sufficient number of deputies, clerks, and assistants to adequately perform the duties of the office. The acts of the deputies or chief clerks, or both, shall […]
Section 45-44-240.23 Oath; bond. Before entering upon the duties of office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in such sum as may be fixed by the Macon County Commission, giving as security thereon a bonding company […]
Section 45-44-240.24 Office space and equipment. The Macon County Commission shall provide the necessary offices for the county revenue commissioner and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, necessary for the efficient performance of the duties of the office. (Act 87-206, p. 292, § 5.)
Section 45-44-240.25 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 the tax collector of the county are now or are hereafter may be by law authorized and directed to charge or collect […]
Section 45-44-240.26 Vacation of prior offices. Should either the offices of tax assessor or tax collector for Macon County be vacated for any reason whatsoever between June 18, 1987, and September 30, 1991, this subpart shall become effective immediately with the remaining office holder acting as county revenue commissioner for the remainder of the term […]
Section 45-44-240.27 Purpose. The purpose of this subpart is to promote the public convenience in Macon County by consolidation of the offices of tax assessor and tax collector into one county office. (Act 87-;206, p. 292, § 8.)
Section 45-44-240.28 Budgetary operations and functions. (a) The Revenue Commissioner of Macon County may take the necessary action to merge the budgetary operations and functions of his or her office. The expenses of the office shall be financed on a pro rata share basis from the proceeds of any county, municipal, and any other ad […]
Section 45-44-240.29 Transfer of functions. All duties, responsibilities, and liabilities regarding real property sales for failure to pay taxes and subsequent redemptions heretofore performed by the Judge of Probate of Macon County shall be transferred to and shall be performed by the Revenue Commissioner of Macon County. (Act 2017-331, § 3.)
