Alabama § 11-51-74 Commission of Tax Assessors and Tax Collectors

Alabama Statutes

§ 11-51-74 — Commission of Tax Assessors and Tax Collectors

Alabama § 11-51-74

JurisdictionAlabama

Title 11Counties and Municipal Corporations

Ch. 51Taxation

Art. 1Property Taxes

Div. 2Optional Method for Levy and Collection of Property Taxes

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Bluebook

Ala. Code § 11-51-74 (2026).

Text

Except in counties where such commissions are fixed by local or special laws, the tax assessor and tax collector shall receive such compensation as may be fixed by the governing body of any municipality operating under the provisions of this article, not to exceed two percent for assessing and two percent for collecting; provided, that in Jefferson County the compensation of the tax assessor shall be one half of one percent for assessing and the compensation of the tax collector shall be one half of one percent for collecting. All of the said compensation of the said tax assessor and tax collector of Jefferson County shall be paid by said officers into the county treasury for the benefit of the county.

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Except in counties where such commissions are fixed by local or special laws, the tax assessor and tax collector shall receive such compensation as may be fixed by the governing body of any municipality operating under the provisions of this article, not to exceed two percent for assessing and two percent for collecting; provided, that in Jefferson County the compensation of the tax assessor shall be one half of one percent for assessing and the compensation of the tax collector shall be one half of one percent for collecting. All of the said compensation of the said tax assessor and tax collector of Jefferson County shall be paid by said officers into the county treasury for the benefit of the county.

Legislative History

(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §732; Acts 1943, No. 260, p. 233; Acts 1951, No. 868, p. 1502; Acts 1953, No. 263, p. 329.)