The county revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector of the county relative to the assessment of property for taxation, the collection of taxes, the keeping of records, and the making of reports concerning the assessment and collection of taxes.
(Act 2001-905, 3rd Sp. Sess., p. 745, §4.)
Terms Used In Alabama Code 45-38-240.03
- property: includes both real and personal property. See Alabama Code 1-1-1