The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor and the tax collector are now or hereafter by law authorized or directed to charge or collect for the performance of a duty imposed by law on the officers and transferred to and imposed on the county revenue commissioner. As compensation for performance of the duties of his or her office, the county revenue commissioner shall receive a minimum salary as provided by Section 40-6A-2, payable in the manner prescribed by the county commission, out of the county general fund with the exact amount to be set by resolution of the county commission prior to the county revenue commissioner taking office.
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.