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.
Structure Code of Alabama
Part 1 - Revenue Commissioner.
Division 1 - Office Established.
Section 45-15-240 - Election of Commissioner.
Section 45-15-240.01 - Duties of Commissioner.
Section 45-15-240.02 - Deputies, Clerks, and Assistants.
Section 45-15-240.03 - Oath of Office; Bond.
Section 45-15-240.04 - Facilities and Equipment.
Section 45-15-240.06 - Offices of Tax Assessor and Tax Collector Abolished.