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53 chapters · 1,875 sections in this title.
Ala. Code § 40-6A-1 Legislative Intent
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The Legislature recognizes the necessity of an equitable, fair, and efficiently administered ad valorem tax program to the revenue producing functions of government, both state and local, and it further recognizes that since the implementation of statewide reappraisal of property…
Ala. Code § 40-6A-2 Salary and Fees of Officials Charged with Assessing and Collecting Ad Valorem Taxes
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On and after May 3, 1990, and upon approval by the county governing body of a resolution of authorization, the tax assessors, tax collectors, revenue commissioners, license commissioners, or other officials whose primary duty is assessing and/or collecting ad valorem taxes in the…
Ala. Code § 40-6A-3 This Section Not Applicable to Salaries of Certain Officials
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Notwithstanding the provisions of Section 40-6A-2, all such officials who are presently compensated by salaries which are higher than the salaries specified in the foregoing schedule shall continue to be compensated at their present salaries, subject to any other provisions of th…
Ala. Code § 40-6A-4 Salary Must Equal Net Personal Income
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All officials who are being converted from a fee basis to a salary basis by this chapter, whose net personal income from fees, commissions, allowances, or other compensation for the tax year next preceding May 4, 1982 are higher than the salaries specified in the foregoing schedu…