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Powers and Duties of Courts of County Commissioners; Levy of County Taxes. 2150. (3980) (513) Duty of assessor to attend court.—The tax assessor shall attend the terms of such court held in June or July, or any adjourned or special term thereof, while the court is engaged in examining, hearing, and correcting assess

As amend

1903, p.

191.

ments.

2151. (3981) (514) Assessments of escaped taxes reported ed, Mar 4, to court; how entered, collected, and paid over.—Every assessment of escaped taxes against any property, made by the assessor, collector, or tax commissioner, shall be by him reported in writing to the court of county commissioners, who, upon five days' written notice to the person against whom the assessment is made, if known, is in the county, or has an agent therein, who is known to the assessor, or to the court, to be served on him or his agent by the assessor, or his deputy, shall, at any regular, adjourned, or special term, proceed to allow, modify, or reject the assessment as the justice of the case, upon the evidence adduced, may require. If the person against whom the assessment is made is a non-resident of the county, or has no known agent therein, ten days' notice shall be given by registered mail addressed to him at his residence, if the same be known. If the assessment is allowed as made, or is modified and allowed, it shall be entered in the book of assessments, collected, and paid over as other assessments for the year in which it was made; but the rate of taxation thereon, both for state and county purposes, shall be governed by the rate for the year or years the subject of the assessment escaped taxation; and the notice herein required may be served by the assessor, collector, tax commissioner, or their deputies, or by the sheriff of the county.

2152. (3982) (515) Intent and purpose of foregoing provisions; same liberally construed.-The intent and purpose of the foregoing sections of this article is to have all property and subjects of taxation fairly assessed, at the value which would be realized therefrom by cash sale, but not a forced sale thereof, in such manner as such property and subjects are usually sold; and for this purpose, the power and authority conferred in this article upon the court of county commissioners shall be liberally construed. But said court is expressly prohibited from reducing the valuation of any property below the fair cash market value of the property, or what the property would sell for cash.

2153. (3983) (516) When collector notified of changes in assessment. It shall be the duty of the court of county commissioners, if any errors are corrected, or any abatement or deduction in assessments are made at any time after the collector's book has been, by the judge of probate, turned over

Powers and Duties of Courts of County Commissioners; Levy of County Taxes. to the tax collector, forthwith to notify such collector of the

same.

2154. (3984) (517) Court may require assessor and collector to produce books and papers.-The court of county commissioners shall have power to compel, at any time, the production before it of all such books and papers as by law are required to be made or kept by the tax assessor and tax collector, relating to the revenue of the state or county.

1903, p.

2155. (3985) (518) Levy of county tax.-It shall be the As amendduty of the court of county commissioners at the term com- ed, Mar. 4, mencing not later than the first Monday in June, to levy the 192. amount of taxes required for the expenses of the county for the current year, not to exceed one-half of one per cent on the value of the taxable property, and the amount of other subjects of taxation in the county, as assessed for revenue to the state, as shown by the book of assessments after it has been corrected.

2156. (3986) (520) Certificate on book of assessments after (r.c.c.) it is corrected and completed; warrant of collector.-When the court of county commissioners, or other court of like jurisdiction, has completed its examination of assessments, and after the county taxes have been levied, and the assessor has corrected the book of assessments in accordance with the decisions of such court, and after the assessor has extended opposite the name of each taxpayer the amounts of the state and county taxes, and other tax, if any, with which such taxpayer is chargeable, and has footed at the bottom of each page the aggregate amount of each of such taxes, carried his footings from page to page, and shown, in conclusion, the aggregate of each of such taxes, the presiding officer of such court shall certify on the book of assessments that the same has been examined, corrected, and allowed by such court; and that the amount of state tax is $, the amount of county tax is $- the amount of special tax is $, specifying the total amount of each of such taxes; and such certificate shall be the warrant to the tax collector of the county to proceed to collect such taxes in the manner directed by law.

(Feb. 18, 1897, p. 1489, § 22; Feb. 17, 1885, p. 21, § 45.) Aggregate of taxes in book of assessment presumed correct; book of county treasurer showing payments made by tax collector.—Walling v. Morgan Co., 126 Ala. 326 (28 So. 433). The proper assessment-book, duly certified, is the collector's warrant.Jackson Co. v. Gullatt, 84 Ala. 243 (3 So. 906).

2157. (3987) (522) On completion of the book of assess (r.c.c.) ments, judge of probate to make abstracts for auditor and collector. When the book of assessments has been completed as herein provided, the judge of probate must, without delay, make out in duplicate, upon forms to be furnished by the

Powers and Duties of Courts of County Commissioners; Levy of County Taxes. state auditor, a complete abstract of all real and personal property, as contained in the assessment book of his county, showing the total amount and value of each class of taxable property, and property exempt from taxation, and the amount of tax on each item extended in a column, one of which he must forward to the auditor, not later than the first of September of each year, and the other he must deliver to the tax collector by said date. The state auditor shall report to the governor any judge of probate who, for ten days after the time required, has failed to forward to the state auditor the abstract of assessment of his county, and the governor shall forthwith require of such judge of probate an official report of the cause of such failure.

(Feb. 18, 1897, p. 1489, § 23; Feb. 17, 1885, p. 21, § 51.)

2158. (3989) Judge of probate to furnish abstract book to collector before October first; compensation forfeited by delay. -After the book of assessments has been completed as herein provided, the judge of probate must enter in a book, in concise form, the amount of taxes assessed against each taxpayer, showing separately the amount of taxes on real estate and personal property and other subjects of taxation, and the fees of the assessor, with a blank for the fees of the collector; and such book he must turn over to the tax collector on or before the first day of October on which the taxes shall become due and payable; and for the services rendered by him in the preparation of such book, he shall receive compensation, to be allowed by the court of county commissioners as follows, viz.: In counties where the aggregate assessed values of real and personal property amount to two million dollars or less, seventy-five dollars; when the assessed values amount to more than two and not exceeding four million dollars, one hundred dollars; when the assessed values amount to more than four, and not exceeding six million dollars, one hundred and twenty-five dollars; when the assessed values are more than six million and not exceeding eight million dollars, one hundred and fifty dollars; and when the assessed values are more than eight million dollars, such compensation as may be fixed by the court of county commissioners, not less than two hundred dollars and not exceeding three hundred dollars; but any judge of probate who fails to complete such abstract by the time required shall forfeit all right to any compensation.

2159. (3992) (524) List of insurance agents furnished assessor. The judge of probate must, on or before the tenth day of January of each year, furnish the tax assessor with a list of all agents for insurance companies in his county, with

Tax Collector; Election, Qualification and Compensation; Deputies.

the names of the companies represented by them, so far as the same are disclosed by any records or books in his office.

ARTICLE 8.

TAX COLLECTOR; ELECTION, QUALIFICATION AND COMPENSATION; DEPUTIES.

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2160. (3993) (525) Tax collector; election and term of office.-There shall be elected, at the time, in the manner, and for the term provided by law, a tax collector for every county in the state, who shall perform such duties as are or may be prescribed by law, and whose term of office shall begin on the first day of August next after his election.

As amend

ed, Oct. 1,

1903, p.

370.

2161. (3994) (526) Official bond. Before entering upon the (r.c.c.) discharge of the duties of his office, the tax collector must execute a bond in duplicate, in double the probable amount of the taxes that may at any one time be in his hands, to be determined for every county by the state auditor, payable to the State of Alabama, with at least two sufficient sureties, to be approved by the judge of probate of his county, 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 shall be filed and recorded in the office of the judge of probate, and the other shall be filed in the office of the state auditor, on or before the first day of July next after his election.

(Aikin's Digest, p. 36, § 6; Feb. 17, 1885, p. 21, § 55.) When surety can question sufficiency of notice for new bond; fraudulent representations as to bond; fact that bond was rejected by state auditor.-Bromberg v. Fidelity Co., 139 Ala. 338 (36 So. 622). With what amount tax collector chargeable; to what credits entitled; failure to collect a breach of official bond; when interest recoverable from tax collector's bond; auditor no authority to waive interest.-State v. Lot, 69 Ala. 147. Liability on tax collector's bond; loss by robbery; excuse for not making monthly payments; payments to county superintendent.-State v. Houston, 78 Ala. 576.

2162. (3995) (527) Lien of bond.-Such bond shall operate, from the date of its execution, a lien in favor of the state and county, on the property of the tax collector, and from the date of his default, on the property of the sureties thereon, for the

Tax Collector; Election, Qualification and Compensation; Deputies. amount of any judgment that may be rendered against such tax collector for the breach of any official duty; and any new or additional bond, given in pursuance of law by the tax collector, shall operate a like lien.

(Feb. 17, 1885, p. 21, § 55.) Subrogation of surety to rights or liens of county; priority of county's lien.—Cummings v. May, 110 Ala. 479 (20 So. 307); Schuessler v. Dudley, 80 Ala. 547; Knighton v. Curry, 62 Ala. 404. Lien as against homestead and lien upon after-acquired property.-Callen v. Schuessler, 86 Ala. 527 (5 So. 795); Baker v. Schuessler, 85 Ala. 541 (5 So. 328); Schuessler v. Dudley, 80 Ala. 547; Lott v. Mobile Co., 79 Ala. 69. Enforcement of statutory lien in equity; duty to collect escaped taxes; non-joinder of sureties as parties.-Lott v. Mobile Co., 79 Ala. 69. Character and extent of lien; unnecessary that default should be determined in action at law.Knighton v. Curry, 62 Ala. 404. Bill for discovery in action to enforce statutory lien; lien not merely a creature of statute, but also one arises by contract; summary remedy to enforce.-County of Dallas v. Timberlake, 54 Ala. 403.

2163. (3996) (528) Oath of office. He shall also, before entering upon the discharge of the duties of his office, file in the office of the judge of probate of his county, an oath in writing, that he will faithfully and diligently discharge all the duties which are or may be imposed upon him by law; and such oath must also be recorded.

2164. (3997) Commissions of tax collector on general and special taxes.-The tax collector shall be entitled to receive commissions on taxes collected by him as follows, to wit: In counties where collections do not exceed twelve thousand dollars, the rate of commission shall be eight per cent on the first thousand dollars, four per cent on the second thousand dollars, and two per cent on the remainder. In counties where the collection exceeds twelve thousand dollars, the commission shall be as above declared up to twelve thousand dollars, and one and one-half per cent on the remainder up to sixty thousand dollars, and on all above sixty thousand dollars, one per cent. He shall also be entitled to receive two per cent on all collections made by him of special taxes, whether such special taxes be levied for the state or county, to be paid out of such special taxes. The collector may retain his commissions upon collections when he makes payments into the state treasury.

2165. (3999) Mileage to and from seat of government.—He shall receive five cents per mile in going to and returning from the seat of government, for the purpose of making returns and paying the taxes, once in each year, the distance to be the same as that established by law for the members of the legislature.

2166. (4000) Cost of transmitting money to state treasurer allowed him. He shall also be allowed the actual cost of transmitting his collections to the state treasurer, the same

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