Ala. Code § 45-8-240.01
Current with legislation from 2024 effective through May 17, 2024.
The county revenue commissioner shall do and perform all acts, duties, and functions required by law performed either by the tax assessor or the tax collector of the county relative to the assessment of property for ad valorem taxation, the collection of the taxes, the keeping of records, and the making of reports concerning assessments for and the collection of taxes.
Ala. Code § 45-8-240.01 (1975)