The county revenue commissioner shall do and perform all acts, duties, and functions required by law performed either by the tax assessor or the tax collector of the county relative to the assessment of property for ad valorem taxation, the collection of the 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.
Division 1 - Creation of Office.
Section 45-8-240 - Establishment of Office; Election and Term.
Section 45-8-240.01 - Assessment, Tax Collection, Records, and Reports.
Section 45-8-240.02 - Deputies, Clerks, and Assistants.
Section 45-8-240.03 - Oath; Bond.
Section 45-8-240.04 - Stationery, Equipment, and Office Supplies.
Section 45-8-240.05 - Fees, Percentages, Commissions, etc.; Compensation.
Section 45-8-244.06 - Offices of Tax Assessor and Tax Collector Abolished.