Tax Assessors.

Ala. Code tit. 40, ch. 4

in effect

Ala. Code § 40-4-1 Bonds.

40-4-1. Bonds. The tax assessor in every county in the State of Alabama shall, before entering upon the discharge of the duties of his office as tax assessor, execute in duplicate a bond in the sum of not less than $5,000. Such bond shall be payable to the State of Alabama, with sufficient surety or sureties, to be approved by the judge of probate, and conditioned faithfully to discharge the duties of his office, which are or may be required by law during the time he continues therein or discharges any of the duties thereof. One of such duplicates must be filed and recorded in the office of the judge of probate, and the other must be filed in the office of the Comptroller on or before September 1 next after his election. (Acts 1935, No. 194, p. 256; Code 1940, T. 41, §79.)

Ala. Code § 40-4-2 Amount and Payment of Commissions.

40-4-2. Amount and Payment of Commissions. The tax assessor shall be entitled to receive from the tax collector, out of the first money collected by him, giving duplicate receipts therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector, the following commissions: In counties where the collections, not including taxes on real estate bid in by the state at tax sales and taxes which would be due on property except for the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent on the remainder. The commission herein provided for is to be calculated on collections for real property and personal property, except motor vehicles, for the general fund of the state and county. In counties where collections, not including taxes on property bid in by the state at tax sales and taxes which would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes, exceed $12,000, the commission shall be as above declared up to $12,000, and one and one-half percent on the remainder up to $15,000, and one percent on the remainder above $15,000. The commissions for assessment of taxes on motor vehicles for the general fund of the state and county shall be calculated on the same basis and at the same rate as provided for the assessment of taxes on real property and personal property other than motor vehicles for the general fund of the state and county. The amount of the commission on taxes which would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes shall inure to the benefit of the General Fund of the state only and shall be covered into the State Treasury to the credit of said fund. He shall also be entitled to receive two percent on all collections made by the tax collector of special taxes, whether such special taxes are levied for the state or county, to be paid out of such special taxes. The tax assessor shall receive two percent commission on all special county or district taxes levied for school purposes, but he shall not receive such commissions on such special school taxes unless he has properly apportioned such special taxes. In Jefferson County, no fees or commissions shall be allowed for assessing the three-mill county school tax and the three-mill district school tax. In all counties having a population of 225,000 or more inhabitants according to the last or any subsequent decennial federal census, the license commissioner, director of revenue, or other official now charged with the duty of assessing motor vehicles for ad valorem taxation shall continue to assess said motor vehicles for state and county ad valorem tax, and all fees, charges, and commissions for assessing state and county ad valorem tax on motor vehicles provided in this section to be paid to the tax assessor shall be paid to said license commissioner, director of revenue, or other official now charged with the assessing of motor vehicles for ad valorem taxes in such counties, and he shall pay said commissions into the county treasury, and all commissions collected by the tax assessor in such counties who is on a salary basis shall be paid into the county treasury, and said commissions so collected and paid into the county treasury shall be the property of the county. (Acts 1935, No. 194, p. 256; Acts 1939, No. 326, p. 467; Code 1940, T. 51, §30; Acts 1955, No. 563, p. 1224.)

Ala. Code § 40-4-3 Disposition of Fees of Assessor Paid on Salary Basis.

40-4-3. Disposition of Fees of Assessor Paid on Salary Basis. In all counties where the tax assessor is paid on a salary instead of a fee basis, all fees allowed under the terms of this title shall by said tax collector be paid into the county treasury, or to such officials performing the duties of county treasurer. (Acts 1939, No. 326, p. 467; Code 1940, T. 51, §31.)

Ala. Code § 40-4-4 No Commissions on Erroneous Assessments, Etc.

40-4-4. No Commissions on Erroneous Assessments, Etc. The tax assessor shall not receive commissions on errors made in assessments, on abatements or deductions from assessments allowed the taxpayer, nor on taxes on real estate bid in by the state at tax sales, nor on taxes which would be due on property except for the provisions of the law exempting homesteads from state taxes, nor shall he, after the abstract book has been turned over to the tax collector, receive commissions on any assessment to which an objection by the taxpayer, regularly entered, may then be pending, until such objection has been disposed of and proper assessment ascertained and determined. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §32.)

Ala. Code § 40-4-5 Schedule of Fees.

40-4-5. Schedule of Fees. For making the demand on the taxpayer for his list of property to be returned and for each return of property to “owner unknown,” to be charged to the taxpayer or property assessed and collected with the taxes, the assessor shall be entitled to $5, to be entered upon the return and assessment. But the assessor shall be entitled to only one demand fee against each taxpayer. For serving each subpoena for state witnesses or notice issued by order of the Department of Revenue or board of equalization, the assessor shall be entitled to receive $5, to be taxed against the taxpayer and collected with the taxes, if the case made against such taxpayer is sustained; otherwise, he shall receive no fees for the serving of such subpoena. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §33; Acts 1980, No. 80-630, p. 1087, §1; Acts 1990, No. 90-535, p. 837, §1.)

Ala. Code § 40-4-6 Deputies.

40-4-6. Deputies. The tax assessor is authorized to appoint deputies, and the acts of such deputies shall be recognized as his acts, and he shall be responsible for any loss sustained by any taxpayer or by the state or county by reason of any unlawful act done by any such deputies. Such deputies shall receive no compensation for their services out of the state or county revenue, except in cases otherwise provided by law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §34.)

Ala. Code § 40-4-7 Printing and Furnishing Blank Forms; Copy of Returns.

40-4-7. Printing and Furnishing Blank Forms; Copy of Returns. It is the duty of the assessor to have printed, at the expense of the county, a sufficient number of assessment blank forms in the form furnished and prepared by the Department of Revenue; and, upon request of any taxpayer or state deputy tax assessor, the assessor shall furnish him with a copy or copies for the use of such taxpayer in listing his property for taxation. Said blank forms when filled out and returned to the tax assessor shall be known as the “tax return.” Upon demand of any person making a return of property for taxation, the assessor shall furnish him with a copy of such return. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §35.)

Ala. Code § 40-4-8 Duty of County Officials to Furnish Assessor and Collector with Books, Blanks, and Stationery.

40-4-8. Duty of County Officials to Furnish Assessor and Collector with Books, Blanks, and Stationery. It shall be the duty of the county commissions of the several counties in this state to supply the tax assessor, tax collector, and such other tax officials or agents whose duty it is to assess and value property for taxation under this title with all necessary books, stationery, and printed blanks for the proper conduct of their several offices. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §36.)

Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026