Alabama § 40-5-4 - Commissions.
Full text of Alabama Code of Alabama § 40-5-4 — Commissions., with citation guidance and answers to common questions.
§ 40-5-4. Commissions.
(a) Not including taxes on real estate bid in by the state at tax sales and taxes that would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes, the tax collecting official, in addition to the commissions on assessments pursuant to Section 40-4-2, shall collect commissions from the state and county general funds at the following rates of commission:
(1) Ten percent on the first five thousand dollars ($5,000).
(2) Five percent on the next four thousand dollars ($4,000).
(3) Four percent on the next three thousand dollars ($3,000).
(4) One and one-half percent on the remainder up to fifteen thousand dollars ($15,000).
(5) One percent on the remainder above $15,000.
(b) The tax collecting official, pursuant to Section 40-4-2, shall collect and disburse all commissions on special taxes at a rate of 2 percent for collecting and 2 percent for assessing to the county general fund, unless specifically exempted by law.
(c) In Jefferson County, no fees or commissions shall be allowed for collecting the three-mill county school tax and the three-mill district school tax.
Frequently Asked Questions About Alabama § 40-5-4
What does Code of Alabama § 40-5-4 cover?
Section 40-5-4 ("Commissions.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-5-4?
A common citation format is "Code of Alabama § 40-5-4" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-5-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.