Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-1-46
Payment to Certain Certified Appraisers, Mappers, or Tax Administrators
# (a)
Any appraiser, mapper, or tax administrator who successfully completes the Department of Revenue Professional Education and Training Program, and is awarded the designation “Alabama Certified Appraiser,” “Alabama Certified Mapper” or “Alabama Certified Tax Administrator” shall be paid the amount of $1,200 annually by the Department of Revenue for his or her professional achievement.
# (b)
The department shall make such payment to a certified appraiser, mapper, or tax administrator while such individual is in the employment of the county, in the ad valorem tax field. Each individual is limited to payment for one certification. The department shall make the payments from the funds now appropriated under the provisions of Section 40-7-70. The payments made to a certified appraiser, mapper, or tax administrator shall be in addition to any other salary or compensation. Any person obtaining and retaining certified designation shall be prima facie qualified for the position designated. To receive this compensation the individual must have been certified for six months prior to October first. The Department of Revenue will provide the rules and regulations to implement payment, during the first quarter of the fiscal year.
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In this chapter (40 sections)
- 40-1-9 · Equalization of Taxation of State and National Banks
- 40-1-10 · Duty of Salaried Officers as to Disposition of Fees Collected
- 40-1-13 · Defense of Actions Involving Revenue Laws
- 40-1-14 · Payment of Court Costs
- 40-1-15 · Execution Sufficient Warrant for Levy
- 40-1-16 · Copies of Books, Records, Papers, Etc., Admitted in Evidence
- 40-1-17 · Judgment on Verdict in Favor of State Against Officers
- 40-1-18 · Falsely Returning List of Taxpayer as Sworn To
- 40-1-19 · Bank Officer Failing to Make, Swear To, and Deliver Required…
- 40-1-20 · Taxing Authorities Acting as Attorney for Taxpayer
- 40-1-21 · Access to Books and Records of Revenue Officers
- 40-1-22 · Penalty for Officers Who Neglect Duty
- 40-1-23 · Liability of Officers for Conversion
- 40-1-24 · Duty of Sheriff in Selling Property Under Execution, Etc
- 40-1-25 · Dealing in State Securities
- 40-1-26 · Falsely and Fraudulently Procuring State Warrants
- 40-1-27 · Payment of Taxes by Lienors
- 40-1-28 · Impeachment of Officers
- 40-1-29 · Form of Notices to Taxpayers
- 40-1-30 · Notice Required to Be Given by Registered Mail May Be Given…
- 40-1-31 · Distribution of Revenues Collected
- 40-1-31.1 · Disposition of Certain Fees
- 40-1-31.2 · Elimination of Payments of Less Than Five Dollars to…
- 40-1-32.1 · Education Trust Fund Proration Prevention Act
- 40-1-35 · Enforcement of Liability for Taxes Imposed by Other States
- 40-1-37 · Ratification of Certain Municipal or County Elections as to…
- 40-1-38 · Trial Tax
- 40-1-39 · Prompt Returns, Reports, Payments, and Settlements
- 40-1-40 · Actions Against Officers
- 40-1-41 · Correction of Settlements of Assessors
- 40-1-42 · Overpayments into State Treasury
- 40-1-43 · Misuse of Federal Tax Returns or Information Therefrom by…
- 40-1-44 · Interest on Delinquent Taxes and Overpayments
- 40-1-45 · Timely Mailing Treated as Timely Filing and Paying
- 40-1-46 · Payment to Certain Certified Appraisers, Mappers, or Tax…
- 40-1-47 · Investment of Ad Valorem Taxes
- 40-1-48 · Investment of Ad Valorem Taxes - Use of Special Funds
- 40-1-49 · Suspension of Collection When Costs Exceed Amounts Collected
- 40-1-50 · Reporting Requirements of State Agencies Administering…
- 40-1-51 · Requirements for Tax Credit Legislation; Taxpayer Reporting…