Alabama § 45-47-242 - Merger of Operations.
Full text of Alabama Code of Alabama § 45-47-242 — Merger of Operations., with citation guidance and answers to common questions.
§ 45-47-242. Merger of Operations.
(a)(1) The Tax Assessor of Marion County is hereby authorized to take the necessary action to merge the budgetary operations and functions of his or her office. Hereafter, the office shall be financed on a pro rata share basis from the proceeds of state, county, and municipal ad valorem taxes collected in the county. Provided, however, state pro rata cost participation shall be limited to all of the following:
a. Officials’ salaries in accordance with Section 40-6A-2.
b. The cost of appraisal and mapping functions.
(2) This section is not intended to affect any other county office.
(b) The provisions of this section are supplemental. It shall be construed in pari materia with other laws regulating the tax assessor’s office in Marion County; however, those laws or parts of laws which are in direct conflict or inconsistent herewith are hereby repealed.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-47-242
What does Code of Alabama § 45-47-242 cover?
Section 45-47-242 ("Merger of Operations.") 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 § 45-47-242?
A common citation format is "Code of Alabama § 45-47-242" (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 § 45-47-242 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.