The county revenue commissioner shall do and 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 relative to the assessment of property for taxation, the collection of taxes, the keeping of records, and the making of reports concerning assessment for and the collection of taxes; provided, however, nothing in this part shall be construed to change procedures for assessment of property assessed by the Department of Revenue pursuant to Section 40-21-1.
Structure Code of Alabama
Part 1 - Revenue Commissioner.
Section 45-14-240 - Office Established.
Section 45-14-240.01 - Powers and Duties.
Section 45-14-240.02 - Personnel.
Section 45-14-240.03 - Oath and Bond.
Section 45-14-240.04 - Office Space and Equipment.
Section 45-14-240.05 - Compensation.
Section 45-14-240.06 - Offices of Tax Assessor and Tax Collector Abolished.