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 complexity and burden on the officials charged with assessing and collecting such taxes has greatly increased. Likewise, great disparity has developed among the various counties of this state in both the adequacy of compensation of such officials and the distribution of the cost of administering the ad valorem tax program among the various agencies and funds receiving such taxes. Therefore, in order to secure the services of competent officials in all counties of this state to administer the ad valorem tax program and to fairly distribute the burden of funding the costs of such program, it is the intent of this chapter to establish an equitable, minimum basis of compensation of such officials and distribution of the costs of administering such program.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Section 40-6A-1 - Legislative Intent.
Section 40-6A-3 - This Section Not Applicable to Salaries of Certain Officials.
Section 40-6A-4 - Salary Must Equal Net Personal Income.
Section 40-6A-6 - Fees, Commissions, etc., Must Now Be Paid Into Local General Fund.
Section 40-6A-7 - Manner of Payment of Fees, etc., Due Prior to Conversion From Fee to Salary Basis.