(a) Any appraiser, mapper, or tax administrator who successfully completes the Department of Revenue Professional Education and Training Program, and is awarded the designation "Alabama Certified Appraiser," "Alabama Certified Mapper" or "Alabama Certified Tax Administrator" shall be paid the amount of $1,200 annually by the Department of Revenue for his or her professional achievement.
(b) The department shall make such payment to a certified appraiser, mapper, or tax administrator while such individual is in the employment of the county, in the ad valorem tax field. Each individual is limited to payment for one certification. The department shall make the payments from the funds now appropriated under the provisions of Section 40-7-70. The payments made to a certified appraiser, mapper, or tax administrator shall be in addition to any other salary or compensation. Any person obtaining and retaining certified designation shall be prima facie qualified for the position designated. To receive this compensation the individual must have been certified for six months prior to October first. The Department of Revenue will provide the rules and regulations to implement payment, during the first quarter of the fiscal year.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 1 - General Provisions.
Section 40-1-2 - Lien for Taxes - Generally.
Section 40-1-3 - Lien for Taxes - Date of Lien.
Section 40-1-4 - Lien for Taxes - Preferred Claim.
Section 40-1-5 - Reports; Remitting of Payments.
Section 40-1-7 - Liability of Agents for Taxes.
Section 40-1-8 - Liability of Receivers and Trustees.
Section 40-1-9 - Equalization of Taxation of State and National Banks.
Section 40-1-10 - Duty of Salaried Officers as to Disposition of Fees Collected.
Section 40-1-13 - Defense of Actions Involving Revenue Laws.
Section 40-1-14 - Payment of Court Costs.
Section 40-1-15 - Execution Sufficient Warrant for Levy.
Section 40-1-16 - Copies of Books, Records, Papers, etc., Admitted in Evidence.
Section 40-1-17 - Judgment on Verdict in Favor of State Against Officers.
Section 40-1-18 - Falsely Returning List of Taxpayer as Sworn To.
Section 40-1-19 - Bank Officer Failing to Make, Swear To, and Deliver Required Statements.
Section 40-1-20 - Taxing Authorities Acting as Attorney for Taxpayer.
Section 40-1-21 - Access to Books and Records of Revenue Officers.
Section 40-1-22 - Penalty for Officers Who Neglect Duty.
Section 40-1-23 - Liability of Officers for Conversion.
Section 40-1-24 - Duty of Sheriff in Selling Property Under Execution, Etc.
Section 40-1-25 - Dealing in State Securities.
Section 40-1-26 - Falsely and Fraudulently Procuring State Warrants.
Section 40-1-27 - Payment of Taxes by Lienors.
Section 40-1-28 - Impeachment of Officers.
Section 40-1-29 - Form of Notices to Taxpayers.
Section 40-1-30 - Notice Required to Be Given by Registered Mail May Be Given by Certified Mail.
Section 40-1-31 - Distribution of Revenues Collected.
Section 40-1-31.1 - Disposition of Certain Fees.
Section 40-1-32.1 - Education Trust Fund Proration Prevention Act.
Section 40-1-35 - Enforcement of Liability for Taxes Imposed by Other States.
Section 40-1-37 - Ratification of Certain Municipal or County Elections as to Levy of Special Taxes.
Section 40-1-39 - Prompt Returns, Reports, Payments, and Settlements.
Section 40-1-40 - Actions Against Officers.
Section 40-1-41 - Correction of Settlements of Assessors.
Section 40-1-42 - Overpayments Into State Treasury.
Section 40-1-44 - Interest on Delinquent Taxes and Overpayments.
Section 40-1-45 - Timely Mailing Treated as Timely Filing and Paying.
Section 40-1-46 - Payment to Certain Certified Appraisers, Mappers, or Tax Administrators.
Section 40-1-47 - Investment of Ad Valorem Taxes.
Section 40-1-48 - Investment of Ad Valorem Taxes - Use of Special Funds.
Section 40-1-49 - Suspension of Collection When Costs Exceed Amounts Collected.
Section 40-1-50 - Reporting Requirements of State Agencies Administering Economic Tax Incentives.