Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-5-1 — Definitions

As used in this chapter, the term “tax collecting official” means the elected or appointed official charged with collecting ad valorem taxes and other prescribed fees on real and personal property in the county.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §189; Acts 1951, No. 658, p. 1116; Act 2021-515, §1.

Source: official text