Title 48, Chapter 5, Section 447
( 48-5-447)
(a) The tax collector or tax commissioner shall be compensated for
his services in collecting the ad valorem taxes imposed on motor
vehicles and mobile homes by the various tax jurisdictions within
his county by each jurisdiction on all net collections made during
any calendar year for each jurisdiction as follows: (1) Up to and including $6,000.00.......................... 6% (2) Over $6,000.00 and not exceeding $14,000.00............ 5% (3) Over $14,000.00 and not exceeding $24,000.00........... 4% (4) Over $24,000.00 and not exceeding $36,000.00........... 3% (5) Over $36,000.00 and not exceeding $52,000.00........... 2 1/2% (6) Over $52,000.00 and not exceeding $76,000.00........... 2% (7) Over $76,000.00........................................ 1 3/4% (b) In those instances which require individual adjustment, the
schedule of commissions provided in subsection (a) of this Code
section may be changed and altered by the agreement of the parties
concerned by contract. Provisions of laws in effect on January 1,
1980, covering such compensation shall not be repealed by this
article. (c)(1) All fees and commissions allowed tax collectors and tax
commissioners for collecting ad valorem taxes on motor vehicles
and mobile homes shall be collected by those officials. In
instances where the officials are compensated by the fee system,
the commissions shall be retained by the officials as a part of
their compensation. Where the tax collector or tax commissioner
has been placed on a salary in lieu of the fee system of
compensation, the fees and commissions shall be turned over to the
county treasury. (2) The provisions of paragraph (1) of this subsection to the
contrary notwithstanding, the fees and commissions provided for in
this Code section shall be disposed of pursuant to local Acts
specifically providing for the disposition of such fees and
commissions. |