Code of Alabama - Title 40: Revenue and Taxation - Chapter 6A - Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc

• Section 40-6A-1 Legislative intent
  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...
• Section 40-6A-2 Salary and fees of officials charged with assessing and collecting ad valorem taxes
  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...
• Section 40-6A-3 This section not applicable to salaries of certain officials
  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...
• Section 40-6A-4 Salary must equal net personal income
  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,...
• Section 40-6A-5 Support services provided by local governing bodies; compensation of office personnel; membership in Merit System
  The governing bodies of each of the counties of this state shall provide the tax assessor, tax collector, revenue commissioner, license commissioner or such other...
• Section 40-6A-6 Fees, commissions, etc., must now be paid into local general fund
  All fees, commissions, allowances, or other compensation heretofore collected by or paid to officials on a fee basis of compensation shall hereafter be paid into...
• Section 40-6A-7 Manner of payment of fees, etc., due prior to conversion from fee to salary basis
  Any fees, commissions, allowances, or other compensation due to officials who are converted from a fee basis to a salary basis hereunder, which have been...
• Section 40-6A-8 Effective date
  This chapter shall be effective on October 1 immediately following the adoption and ratification of a constitutional amendment authorizing the implementation of this chapter, or...

Last modified: May 3, 2021