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 ad valorem taxation, the collection of such taxes, the keeping of records, and the making of reports concerning assessments for and the collection of taxes.
Structure Code of Alabama
Part 1 - Revenue Commissioner.
Section 45-21-240 - Establishment of Office; Election of Commissioner.
Section 45-21-240.01 - Duties of Commissioner.
Section 45-21-240.02 - Deputies, Clerks, and Assistants.
Section 45-21-240.03 - Oath of Office; Bond.
Section 45-21-240.04 - Facilities and Equipment.
Section 45-21-240.06 - Office of Tax Assessor and Tax Collector Abolished.