State Audit: Marshall County Revenue Commissioner

Ronald L. Jones, Chief Examiner 12-267

Report on the

Office of Revenue Commissioner

Marshall County, Alabama

Ad Valorem Tax Assessments: October 1, 2007 through September 30, 2010

Ad Valorem Tax Collections: July 4, 2008 through July 1, 2011

Manufactured Home Registrations: July 1, 2008 through June 30, 2011

Filed: November 23, 2012

Department of

Examiners of Public Accounts 50 North Ripley Street, Room 3201

P.O. Box 302251 Montgomery, Alabama 36130-2251

Website: www.examiners.alabama.gov

Table of Contents Page

Office of Revenue Commissioner Marshall County

Summary A Contains items pertaining to state and local legal compliance. Schedule of State and Local Compliance and Other Findings C Contains detailed information about findings pertaining to state and local legal compliance and other findings. Financial Information 1 Exhibit #1 Summary of Audit Settlement 2 2009 – 2010 Tax Year Exhibit #2 Detail of Disbursements and Audit Settlement 6 Exhibit #3 Summary of Ad Valorem Taxes and Distributions 12 Exhibit #4 Distribution of State Ad Valorem Taxes 16 Exhibit #5 Distribution of County Ad Valorem Taxes 18 Exhibit #6 Distribution of County School Ad Valorem Taxes 20 Exhibit #7 Distribution of County-Wide School Ad Valorem Taxes 24 Exhibit #8 Distribution of Municipal Ad Valorem Taxes 26 Exhibit #9 Distribution of Fees and Other Collections 30 2008 – 2009 Tax Year Exhibit #10 Detail of Disbursements and Audit Settlement 32 Exhibit #11 Summary of Ad Valorem Taxes and Distributions 38 Exhibit #12 Distribution of State Ad Valorem Taxes 42 Exhibit #13 Distribution of County Ad Valorem Taxes 44 Exhibit #14 Distribution of County School Ad Valorem Taxes 46 Exhibit #15 Distribution of County-Wide School Ad Valorem Taxes 50

Table of Contents Page


Exhibit #16 Distribution of Municipal Ad Valorem Taxes 52 Exhibit #17 Distribution of Fees and Other Collections 54 2007 – 2008 Tax Year Exhibit #18 Detail of Disbursements and Audit Settlement 56 Exhibit #19 Summary of Ad Valorem Taxes and Distributions 62 Exhibit #20 Distribution of State Ad Valorem Taxes 66 Exhibit #21 Distribution of County Ad Valorem Taxes 68 Exhibit #22 Distribution of County School Ad Valorem Taxes 70 Exhibit #23 Distribution of County-Wide School Ad Valorem Taxes 74 Exhibit #24 Distribution of Municipal Ad Valorem Taxes 76 Exhibit #25 Distribution of Fees and Other Collections 80 Exhibit #26 Rates of Taxation 82 Exhibit #27 Special Fund of the Revenue Commissioner Summary of Receipts, Disbursements and Balance July 1, 2008 through June 30, 2011 83 Exhibit #28 Manufactured Home Trust Fund Summary of Receipts, Disbursements and Balance July 1, 2008 through June 30, 2011 84 ___________________________________________

12-267 A

Department of Examiners of Public Accounts

SUMMARY

Office of Revenue Commissioner Marshall County, Alabama

Regular Assessments: October 1, 2007 through September 30, 2010 Regular Collections: July 4, 2008 through July 1, 2011

Manufactured Homes and Other Collections: July 1, 2008 through June 30, 2011 The Office of Revenue Commissioner, Marshall County, Alabama, (hereinafter referred to as the “Revenue Commissioner”) is responsible for the fair assessment of property, as required by the Code of Alabama 1975, Section 40-7-1, and the collection of ad valorem tax as required by the Code of Alabama 1975, Sections 40-5-1 through 40-5-46. The Revenue Commissioner annually assesses all real estate, together with improvements thereon, and all personal property. Based on these assessments, the Revenue Commissioner is also responsible for collecting all ad valorem taxes. The Revenue Commissioner is also responsible for issuing manufactured home registration decals. Honorable Joey Masters served as Revenue Commissioner during the examination period. The Marshall County Revenue Commissioner and the Marshall County Commission entered into an agreement on May 21, 2004 with the Alabama Department of Revenue (the “ADOR”) for administrative support services for the Office of the Revenue Commissioner that continued until September 30, 2009. This contract enabled ADOR to provide the operational control of the appraisal and mapping department in the Revenue Commissioner’s Office. The Revenue Commissioner did not seek to have this contract renewed at its expiration and instead took responsibility for the appraisal and mapping department. The Code of Alabama 1975, Section 40-3-2, provides for the establishment of a three-member Board of Equalization to review the tax assessments that have been prepared by the Revenue Commissioner. Taxpayers that are dissatisfied with their property tax assessment can appeal to the County Board of Equalization as provided in the Code of Alabama 1975, Section 40-3-19. Exhibits 2 through 25 provide information on the taxes that were assessed and collected by the Revenue Commissioner during the examination period. These taxes were assessed based on the rates shown on Exhibit 26 for the State, County, Board of Education and the various municipalities. Exhibits 27 and 28 contain receipt and disbursement information on the Special Fund of the Revenue Commissioner and the Manufactured Home Trust Fund.

12-267 B

This report encompasses an examination of the Revenue Commissioner and a review of compliance by the Revenue Commissioner with applicable laws and regulations of the State of Alabama in accordance with the requirements of the Department of Examiners of Public Accounts under the authority of the Code of Alabama 1975, Section 41-5-14. Findings are numbered and reported by the examination period in which the finding originally occurred. Instances of noncompliance with state and local laws and regulations and other matters were found during the examination as shown on the Schedule of State and Local Compliance and Other Findings and they are summarized below. CURRENT FINDINGS ♦ 2010-01 relates to a lack of internal controls to detect and/or prevent errors in the financial

records.

♦ 2010-02 relates to a reduction in property values without proper documentation.

♦ 2010-03 relates to noncompliance with the Code of Alabama 1975, Section 40-7-25.3 regarding rollbacks for current use property.

♦ 2010-04 relates to the Revenue Commissioner’s failure to collect all taxes assessed for

personal property.

♦ 2010-05 relates to homestead exemptions allowed in error. Amounts due include amounts at the examination ending date which should have previously been remitted to the proper agencies. These amounts result from errors in the distribution of collections or from calculation errors in the distribution reports. Amounts overpaid include amounts remitted to an agency by the Revenue Commissioner in excess of amounts the agency was entitled to receive. Exhibit 1 summarizes the amounts due and overpaid by the Revenue Commissioner. All amounts due were settled at the conclusion of the examination. Letters of credit were furnished to the Revenue Commissioner for amounts overpaid. The following official was invited to an exit conference to discuss the findings and recommendations appearing in this report: Honorable Joey Masters, Revenue Commissioner. The following individuals attended the exit conference held at the office of the Revenue Commissioner: Honorable Joey Masters, Revenue Commissioner; and representatives of the Department of Examiners of Public Accounts: Randy O’Bannon, Audit Manager; and Deborah Springer, Examiner of Public Accounts.

C

Schedule of State and Local Compliance and Other Findings

Schedule of State and Local Compliance and Other Findings For the Period October 1, 2007 through September 30, 2010


D

Ref. No.

Finding/Noncompliance

2010-01 Finding: An adequate system of internal controls includes procedures to detect and/or prevent errors or misstatements of financial information in a timely manner by employees in the normal course of performing their functions. The following items were noted for this examination period: ♦ Numerous errors were made on assessments during the examination period.

Values for the errors in assessments exceeded the values added in the supplemental abstract for each tax year. Errors in assessments for the 2008, 2009 and 2010 tax years totaled $6,287,990.66, $6,405,223.06 and $4,289,347.65, respectively. Supplemental assessments for the 2008, 2009 and 2010 tax years totaled $5,568,337.66, $5,571,635.19 and $2,942,788.35, respectively.

♦ Refund petitions were not properly approved.

♦ Current use applications were not properly approved.

♦ Numerous clerical errors were noted regarding improper classification of

property including: Class II property being taxed as Class III property; Current Use allowed on Class II property rather than Class III property; Current Use allowed on property that did not appear to meet qualifications; and Vacancy Factors allowed on property valuation beyond the three year limit.

Recommendation: Internal controls should be implemented to insure the accuracy of records.



E

Ref. No.


2010-02 Finding: The Code of Alabama 1975, Section 40-7-25, requires the revenue commissioner to determine a fair and reasonable market value of each item of property returned by or listed to a taxpayer. The property valuation should not be assessed at a lower valuation unless the county board of equalization determines from evidence submitted the assessed valuation of the property reviewed should be reduced. The Revenue Commissioner allowed property to be reduced in value without adequate documentation. Property values were reduced for many taxpayers without going through either the informal hearing process or meeting with the Board of Equalization as provided in the Code of Alabama 1975, Section 40-3-16. Additionally, the following items were noted: ♦ Property values were reduced on property owned by the Revenue

Commissioner and other family members. ♦ Property values were changed for selected parcels at the Riverbend

Condominiums in Marshall County without adequate documentation. ♦ Property values were lowered for 79 parcels in Paraiso Development. This

resulted in a total tax reduction of $5,642.82 for the 2008 tax year. Recommendation: The Revenue Commissioner should work with the Alabama Department of Revenue and the Appraisal Department to determine property values are properly assessed. Values contested by taxpayers should be addressed pursuant to the Code of Alabama 1975, Section 40-3-16.



F

Ref. No.


2010-03 Finding: Class III property that has been assessed at a current use value in lieu of fair and reasonable market value is subject to the rollback provisions (additional taxes levied) provided by the Code of Alabama 1975, Section 40-7-25.3, if either one of two conditions are met. 1. The sale or other disposition of property valued at its current use value is

followed by a conversion of the property to a use not qualified for current use valuation within two years of the date of sale or other disposition.

2. Taxable property valued at its current use value is converted to a use not qualified for current use valuation.

The Code of Alabama 1975, Section 40-7-25.3, also provides the amount of taxes payable resulting from the rollback will be for a three year period prior to the October 1 following the conversions. No rollbacks were assessed on any current use property that was converted to other uses during this examination period. Recommendation: Rollbacks for current use property should be assessed pursuant to the Code of Alabama 1975, Section 40-7-25.3.

2010-04 Finding: The Code of Alabama 1975, Sections 40-5-14 through 40-5-22, provides for a diligent effort to be made by the Revenue Commissioner to collect taxes on the personal property of delinquent taxpayers and provides for the sale of such property when taxes are not paid. An insolvent credit is allowed to be taken by the Revenue Commissioner for any personal property taxes assessed which cannot be collected on businesses which are no longer in operation. During the examination period, several businesses did not pay taxes on personal property. The Revenue Commissioner improperly gave insolvent credits for taxes owed to several businesses which were currently still operating. Recommendation: The Revenue Commissioner should collect all personal property taxes pursuant to the Code of Alabama 1975, Sections 40-5-14 through 40-5-22.



G

Ref. No.


2010-05 Finding: Homestead exemptions are provided in the Code of Alabama 1975, Section 40-9-19. A homestead, by definition, is where a person actually lives. Taxpayers may only claim one homestead at one time. The Revenue Commissioner granted homestead exemptions on two separate properties owned by a family member. Recommendation: Homestead exemptions should be granted pursuant to the Code of Alabama 1975, Section 40-9-19.

This Page Intentionally Blank

1

Financial Information

Office of Revenue CommissionerMarshall County 2 Exhibit #1

Summary of Audit SettlementRegular Assessments: October 1, 2007 through September 30, 2010Regular Collections: July 4, 2008 through July 1, 2011

Amounts Amounts Amounts Amounts Due Overpaid Due Overpaid

State of AlabamaGeneral Ad Valorem Tax $ (487.01)$ $ (220.16)$ Soldier Ad Valorem Tax (191.55) (86.84) School Ad Valorem Tax (564.42) (272.13)

Total State of Alabama (1,242.98) (579.13)

Marshall CountyGeneral Ad Valorem Tax (1,231.79) (619.35) Road and Bridge Ad Valorem Tax (480.34) (227.12) Courthouse and Jail Ad Valorem Tax (126.80) (61.15) Hospital Ad Valorem Tax (909.77) (464.28)

Sub-Total (2,748.70) (1,371.90) Fees and Commissions on Assessments 12.69 (7.39) Fees and Commissions on Collections 12.69 (7.40) Interest Earned on Bank Accounts 3.96 4.33

Total Marshall County 29.34 (2,748.70) 4.33 (1,386.69)

Marshall County SchoolsAlbertville City Board of EducationAd Valorem Taxes

County-Wide Ad Valorem Taxes (228.80) (115.03) District 82 Ad Valorem Taxes (166.51) (87.01)

Total Albertville City Board ofEducation Ad Valorem Taxes (395.31) (202.04)

Guntersville City Board of EducationAd Valorem Taxes

County-Wide Ad Valorem Taxes (108.67) (57.18) District 81 Ad Valorem Taxes (90.98) (58.31)

Total Guntersville City Board ofEducation Ad Valorem Taxes (199.65) (115.49)

Arab City Board of EducationAd Valorem Taxes

County-Wide Ad Valorem Taxes (138.64) (71.12) District 3A Ad Valorem Taxes 3.5 Mills (54.41) (42.94) District 3A Ad Valorem Taxes 2.0 Mills 8,165.73 3,995.46

Total Arab City Board ofEducation Ad Valorem Taxes 8,165.73 (193.05) 3,995.46 (114.06)

Sub-Total Forward 8,195.07$ (4,779.69)$ 3,999.79$ (2,397.41)$

2009-2010Audit Settlement



Combined CombinedAmounts Amounts Amounts Amounts Amounts Amounts

Due Overpaid Due Overpaid Due Overpaid

$ (556.73)$ $ (1,263.90)$ $ (1,263.90)$ (279.51) (557.90) (557.90) (877.67) (1,714.22) (1,714.22)

(1,713.91) (3,536.02) (3,536.02)

(3,457.52) (5,308.66) (5,308.66) (735.12) (1,442.58) (1,442.58) (185.23) (373.18) (373.18)

(1,379.51) (2,753.56) (2,753.56) (5,757.38) (9,877.98) (9,877.98)

(79.75) 12.69 (87.14) (74.45) (79.75) 12.69 (87.15) (74.46)

8.29 8.29 (5,916.88) 33.67 (10,052.27) 8.29 (10,026.89)

5,228.76 5,228.76 (343.83) 4,884.93 (155.42) (408.94) (408.94)

5,228.76 (155.42) 5,228.76 (752.77) 4,884.93 (408.94)

1,770.74 1,770.74 (165.85) 1,604.89 (106.19) (255.48) (255.48)

1,770.74 (106.19) 1,770.74 (421.33) 1,604.89 (255.48)

(14,218.24) (14,428.00) (14,428.00) (79.36) (176.71) (176.71)

9,686.42 21,847.61 21,847.61

9,686.42 (14,297.60) 21,847.61 (14,604.71) 21,847.61 (14,604.71)

16,685.92$ (22,190.00)$ 28,880.78$ (29,367.10)$ 28,345.72$ (28,832.04)$

2007-2008Audit Settlement Net Settlement


Summary of Audit SettlementRegular Assessments: October 1, 2007 through September 30, 2010Regular Collections: July 4, 2008 through July 1, 2011

Amounts Amounts Amounts Amounts Due Overpaid Due Overpaid

Sub-Total Brought Forward 8,195.07$ (4,779.69)$ 3,999.79$ (2,397.41)$

Marshall County Board of EducationAd Valorem Taxes

County-Wide Ad Valorem Taxes (326.45) (173.60) District 3 Ad Valorem Taxes (1,361.41) (554.42)

Total County Board ofEducation Ad Valorem Taxes (1,687.86) (728.02)

Boaz City Board of EducationAd Valorem Taxes

County-Wide Ad Valorem Taxes (131.17) (68.33) Boaz City Board of Education

Ad Valorem Taxes (178.92) (151.77) Total Boaz City Board of Education

Ad Valorem Taxes (310.09) (220.10)

Total Marshall County SchoolAd Valorem Taxes 8,165.73 (2,785.96) 3,995.46 (1,379.71)

MunicipalAd Valorem Taxes

Albertville Regular Ad Valorem Taxes (191.11) (37.51) Albertville Special Ad Valorem Taxes (212.19) (125.94) Albertville Special Ad Valorem Taxes (336.92) (151.55) Boaz Regular Ad Valorem Taxes (85.80) (34.07) Boaz Special Ad Valorem Taxes (95.03) (71.00) Guntersville Regular Ad Valorem Taxes (170.34) (67.17) Guntersville Special Ad Valorem Taxes (218.19) (123.57) Arab Ad Valorem Taxes (96.19) (39.02) Grant Ad Valorem Taxes (10.40)

Total Municipal Ad Valorem Taxes (1,416.17) (649.83)

Grand Total 8,195.07$ (8,193.81)$ 3,999.79$ (3,995.36)$




Combined CombinedAmounts Amounts Amounts Amounts Amounts Amounts

Due Overpaid Due Overpaid Due Overpaid

16,685.92$ (22,190.00)$ 28,880.78$ (29,367.10)$ 28,345.72$ (28,832.04)$

7,180.19 7,180.19 (500.05) 6,680.14 (984.59) (2,900.42) (2,900.42)

7,180.19 (984.59) 7,180.19 (3,400.47) 6,680.14 (2,900.42)

(839.63) (1,039.13) (1,039.13)

(293.42) (624.11) (624.11)

(1,133.05) (1,663.24) (1,663.24)

23,866.11 (16,676.85) 36,027.30 (20,842.52) 35,017.57 (19,832.79)

1,755.97 1,755.97 (228.62) 1,527.35 (338.13) (338.13)

(353.30) (841.77) (841.77) (110.52) (230.39) (230.39) (173.67) (339.70) (339.70) (235.07) (472.58) (472.58) (307.57) (649.33) (649.33) (123.12) (258.33) (258.33) (11.18) (21.58) (21.58)

1,755.97 (1,314.43) 1,755.97 (3,380.43) 1,527.35 (3,151.81)

25,622.08$ (25,622.07)$ 37,816.94$ (37,811.24)$ 36,553.21$ (36,547.51)$

Net Settlement2007-2008

Audit Settlement


Detail of Disbursements and Audit SettlementRegular Assessments: October 1, 2009 through September 30, 2010Regular Collections: July 13, 2010 through July 1, 2011

CommissionsTotal and Special

Collections Deductions

State of AlabamaGeneral Ad Valorem Tax 1,698,596.94$ (114,027.97)$ Soldier Ad Valorem Tax 679,438.41 (58,074.44) School Ad Valorem Tax 2,119,310.59 (181,059.32)

Sub-Total 4,497,345.94 (353,161.73) Forestry Commission - Forestry Acreage Assessment 11,775.30 (468.28) Manufactured Home Registrations 12,098.14

Total State of Alabama 4,521,219.38 (353,630.01)

Marshall CountyGeneral Ad Valorem Tax 4,437,212.77 (295,649.00) Road and Bridge Ad Valorem Tax 1,774,886.29 (151,701.39) Courthouse and Jail Ad Valorem Tax 443,719.81 (37,925.91) Hospital Ad Valorem Tax 3,327,911.74 (284,441.63)

Sub-Total 9,983,730.61 (769,717.93) Fees and Commissions on Assessments 3,825.00 274,494.21 Fees and Commissions on Collections 42,200.00 274,494.21 Provision for Salary of the Revenue Commissioner 91,575.63 Provision for Supernumerary Officials 50,829.96 Provision for Reappraisal Maintenance 1,300,000.00 Mail Fees 15,572.94 Interest Earned - General Fund 1,159.64 Manufactured Home Registrations 32,159.75 Manufactured Home Trust Fund 2,016.00

Total Marshall County 10,080,663.94 1,221,676.08

Sub-Total Forward 14,601,883.32$ 868,046.07$


Net Amountto Be Amounts Amounts

Remitted Remittances Due Overpaid

1,584,568.97$ 1,585,055.98$ $ (487.01)$ 621,363.97 621,555.52 (191.55)

1,938,251.27 1,938,815.69 (564.42) 4,144,184.21 4,145,427.19 (1,242.98)

11,307.02 11,307.02 12,098.14 12,098.14

4,167,589.37 4,168,832.35 (1,242.98)

4,141,563.77 4,142,795.56 (1,231.79) 1,623,184.90 1,623,665.24 (480.34)

405,793.90 405,920.70 (126.80) 3,043,470.11 3,044,379.88 (909.77) 9,214,012.68 9,216,761.38 (2,748.70)

278,319.21 278,306.52 12.69 316,694.21 316,681.52 12.69 91,575.63 91,575.63 50,829.96 50,829.96

1,300,000.00 1,300,000.00 15,572.94 15,572.94 1,159.64 1,155.68 3.96

32,159.75 32,159.75 2,016.00 2,016.00

11,302,340.02 11,305,059.38 29.34 (2,748.70)

15,469,929.39$ 15,473,891.73$ 29.34$ (3,991.68)$

Audit Settlement





Sub-Total Brought Forward 14,601,883.32$ 868,046.07$


County-Wide Taxes 883,456.87 (41,625.68) District 82 Taxes 621,852.24 (29,562.63)

Total Albertville City Board of Education Ad Valorem Taxes 1,505,309.11 (71,188.31) Manufactured Home Registrations 646.00

Total Albertville City Board of Education 1,505,955.11 (71,188.31)



Total Guntersville City Board of Education Ad Valorem Taxes 855,837.27 (40,543.09) Manufactured Home Registrations 42.50

Total Guntersville City Board of Education 855,879.77 (40,543.09)


County-Wide Taxes 535,289.40 (25,221.13) District 3A Taxes 3.5 Mills 305,569.42 (14,343.41) District 3A Taxes 2.0 Mills 174,610.86

Total Arab City Board of Education Ad Valorem Taxes 1,015,469.68 (39,564.54) Manufactured Home Registrations 100.00

Total Arab City Board of Education 1,015,569.68 (39,564.54)


County-Wide Taxes 1,260,395.37 (59,385.82) District 3 Taxes 4,314,742.48 (200,723.81)

Total Marshall County Board of Education Ad Valorem Taxes 5,575,137.85 (260,109.63) Manufactured Home Registrations 11,153.61

Total Marshall County Board of Education 5,586,291.46 (260,109.63)





15,469,929.39$ 15,473,891.73$ 29.34$ (3,991.68)$

841,831.19 842,059.99 (228.80) 592,289.61 592,456.12 (166.51)

1,434,120.80 1,434,516.11 (395.31) 646.00 646.00

1,434,766.80 1,435,162.11 (395.31)

399,810.09 399,918.76 (108.67) 415,484.09 415,575.07 (90.98) 815,294.18 815,493.83 (199.65)

42.50 42.50 815,336.68 815,536.33 (199.65)

510,068.27 510,206.91 (138.64) 291,226.01 291,280.42 (54.41) 174,610.86 166,445.13 8,165.73 975,905.14 967,932.46 8,165.73 (193.05)

100.00 100.00 976,005.14 968,032.46 8,165.73 (193.05)

1,201,009.55 1,201,336.00 (326.45) 4,114,018.67 4,115,380.08 (1,361.41) 5,315,028.22 5,316,716.08 (1,687.86)

11,153.61 11,153.61 5,326,181.83 5,327,869.69 (1,687.86)

24,022,219.84$ 24,020,492.32$ 8,195.07$ (6,467.55)$

Audit Settlement







County-Wide Taxes 506,627.96 (23,870.70) Boaz City Board of Education 1,035,613.05 (49,778.44)

Total Boaz City Board of Education Ad Valorem Taxes 1,542,241.01 (73,649.14) Manufactured Home Registrations 146.00

Total Boaz City Board of Education 1,542,387.01 (73,649.14) Total Marshall County Schools 10,506,083.03 (485,054.71)


Albertville Regular 822,854.40 (67,040.48) Albertville Regular 6.0 Mills 1,072,528.55 (47,883.88) Albertville Special 7.5 Mills 1,336,548.90 (60,975.36) Boaz Regular 368,711.84 (29,985.78) Boaz Special 599,317.24 (27,632.89) Guntersville Regular 740,298.28 (60,011.14) Guntersville Special 1,125,949.77 (51,396.97) Arab 426,553.07 (34,333.92) Grant 47,123.69 (3,730.94)

Total Municipal Ad Valorem Taxes 6,539,885.74 (382,991.36)

Manufactured Home RegistrationsAlbertville 646.00 Guntersville 42.50 Boaz 146.00 Arab 100.00 Grant 6.00

Total Manufactured Home Registrations 940.50 Total Municipalities 6,540,826.24 (382,991.36)

Officials and Individuals

Advertising 31,320.00 Excess Land Sales - Trust Fund 127,566.57 Probate Judge Fees 14,065.00 Firemen's Annuity Fund 4.00 Interest Earned - Special Fund of the Revenue Commissioner 144.46 Interest Earned - Special Fund of the Probate Judge 144.46

Total Officials and Others 173,244.49

Grand Total 31,822,037.08$ $




24,022,219.84$ 24,020,492.32$ 8,195.07$ (6,467.55)$

482,757.26 482,888.43 (131.17) 985,834.61 986,013.53 (178.92)

1,468,591.87 1,468,901.96 (310.09) 146.00 146.00

1,468,737.87 1,469,047.96 (310.09) 10,021,028.32 10,015,648.55 8,165.73 (2,785.96)

755,813.92 756,005.03 (191.11) 1,024,644.67 1,024,856.86 (212.19) 1,275,573.54 1,275,910.46 (336.92)

338,726.06 338,811.86 (85.80) 571,684.35 571,779.38 (95.03) 680,287.14 680,457.48 (170.34)

1,074,552.80 1,074,770.99 (218.19) 392,219.15 392,315.34 (96.19) 43,392.75 43,403.15 (10.40)

6,156,894.38 6,158,310.55 (1,416.17)

646.00 646.00 42.50 42.50

146.00 146.00 100.00 100.00

6.00 6.00 940.50 940.50

6,157,834.88 6,159,251.05 (1,416.17)

31,320.00 31,320.00 127,566.57 127,566.57 14,065.00 14,065.00

4.00 4.00 144.46 144.46 144.46 144.46

173,244.49 173,244.49

31,822,037.08$ 31,822,035.82$ 8,195.07$ (8,193.81)$

Audit Settlement


Summary of Ad Valorem Taxes and DistributionsRegular Assessments: October 1, 2009 through September 30, 2010Regular Collections: July 13, 2010 through July 1, 2011

State CountyTaxes Taxes

Regular Assessments 6,953,005.80$ 14,440,858.20$ Errors in Assessments (688,167.87) (1,429,271.73)

Gross Taxes Assessed 6,264,837.93 13,011,586.47 Homestead Exemptions (411,374.60) (438,232.41) Act #91-A Exemptions (88,498.28) (55,537.92) Act #48 Exemptions (365,379.56) (758,865.24) Act #91-B Exemptions (151,321.04) (32,667.30) Abatements (99,243.55) (382,796.55) Other Exempt Property (683,700.42) (1,419,993.18) Errors in Exemptions 33,944.80 64,467.63

Net Taxes Assessed 4,499,265.28 9,987,961.50 Interest 9,602.17 20,971.81 Insolvents - Prior Year 2,611.57 5,424.03 Litigations - All Prior Years - Net 31,626.06 59,492.43 Insolvents - Current Year - Net (2,800.07) (5,815.53) Insolvents - Prior Year (2,574.13) (5,346.27) Litigations - Current - Net (3,782.61) (8,045.19) Litigations - All Prior Years - Net (30,225.57) (56,502.72) Refunds (6,376.76) (14,409.45)

Net Taxes Collected 4,497,345.94 9,983,730.61

DisbursementsCommissions on Assessments 73,675.95 156,017.49 Commissions on Collections 73,675.95 156,017.49 Salary of the Revenue Commissioner 13,135.06 29,169.50 Supernumerary Officials 9,227.87 20,492.85 Reappraisal Program 183,446.90 408,020.60

Sub-Total 353,161.73 769,717.93 Remittances 4,145,427.19 9,216,761.38

Sub-Total 4,498,588.92 9,986,479.31 Amounts Due

Sub-Total 4,498,588.92 9,986,479.31 Amounts Overpaid (1,242.98) (2,748.70)

Total 4,497,345.94$ 9,983,730.61$


County TotalSchool Municipal Ad ValoremTaxes Taxes Taxes

13,988,616.58$ 9,057,675.73$ 44,440,156.31$ (1,317,931.43) (1,022,600.87) (4,457,971.90) 12,670,685.15 8,035,074.86 39,982,184.41

(849,607.01) (55,931.85) (199,968.05)

(805,820.34) (346,114.68) (2,276,179.82) (183,988.34)

(131,366.36) (613,406.46) (1,350,270.74) (1,051,097.85) (4,505,062.19)

30,118.86 40,482.58 169,013.87 10,488,781.08 6,546,978.55 31,522,986.41

22,570.87 11,916.85 65,061.70 5,350.57 4,486.52 17,872.69

63,404.68 42,541.09 197,064.26 (4,511.74) (5,323.80) (18,451.14) (5,304.49) (4,381.43) (17,606.32) (6,510.48) (5,633.45) (23,971.73)

(59,610.71) (42,246.49) (188,585.49) (10,174.86) (8,452.10) (39,413.17)

10,493,994.92 6,539,885.74 31,514,957.21

44,566.63 274,260.07 44,566.63 274,260.07

30,047.07 19,224.00 91,575.63 21,109.24 50,829.96

433,898.40 274,634.10 1,300,000.00 485,054.71 382,991.36 1,990,925.73

10,003,560.44 6,158,310.55 29,524,059.56 10,488,615.15 6,541,301.91 31,514,985.29

8,165.73 8,165.73 10,496,780.88 6,541,301.91 31,523,151.02

(2,785.96) (1,416.17) (8,193.81) 10,493,994.92$ 6,539,885.74$ 31,514,957.21$



State County

Taxable ValuationsRegular Assessments 1,069,693,200 1,069,693,200 Errors in Assessments (105,871,980) (105,871,980)

Gross Valuations Assessed 963,821,220 963,821,220 Homestead Exemptions (63,288,400) (32,461,660) Act #91-A Exemptions (13,615,120) (4,113,920) Act #48 Exemptions (56,212,240) (56,212,240) Act #91-B Exemptions (23,280,160) (2,419,800) Abatements (28,355,300) (28,355,300) Other Exempt Property (105,184,680) (105,184,680) Errors in Exemptions 5,852,960 4,775,380

Net Valuations Taxable 679,738,280 739,849,000


CountySchool Municipal

1,069,693,200 650,416,860 (105,871,980) (73,551,620) 963,821,220 576,865,240

(4,111,920) (56,212,240) (24,841,140)

(25,928,780) (105,184,680) (72,463,620)

2,986,220 3,538,500 801,298,600 457,170,200


Distribution of State Ad Valorem TaxesRegular Assessments: October 1, 2009 through September 30, 2010Regular Collections: July 13, 2010 through July 1, 2011

General Soldier

Regular Assessments 2,674,233.00$ 1,069,693.20$ Errors in Assessments (264,679.95) (105,871.98)

Gross Taxes Assessed 2,409,553.05 963,821.22 Homestead Exemptions (158,221.00) (63,288.40) Act #91-A Exemptions (34,037.80) (13,615.12) Act #48 Exemptions (140,530.60) (56,212.24) Act #91-B Exemptions (58,200.40) (23,280.16) Abatements (70,888.25) (28,355.30) Other Exempt Property (262,961.70) (105,184.68) Errors in Exemptions 14,632.40 5,852.96

Net Taxes Assessed 1,699,345.70 679,738.28 Interest 3,682.59 1,472.67 Insolvents - Prior Year 1,004.45 401.78 Litigations - All Prior Years - Net 10,883.05 4,373.22 Insolvents - Current Year - Net (1,076.95) (430.78) Insolvents - Prior Year (990.05) (396.02) Litigations - Current - Net (1,454.85) (581.94) Litigations - All Prior Years - Net (10,344.40) (4,157.76) Refunds (2,452.60) (981.04)

Net Taxes Collected 1,698,596.94 679,438.41


Sub-Total 114,027.97 58,074.44 Remittances 1,585,055.98 621,555.52

Sub-Total 1,699,083.95 679,629.96 Amounts Overpaid (487.01) (191.55)

Total 1,698,596.94$ 679,438.41$


Total State

School Taxes

3,209,079.60$ 6,953,005.80$ (317,615.94) (688,167.87)

2,891,463.66 6,264,837.93 (189,865.20) (411,374.60) (40,845.36) (88,498.28)

(168,636.72) (365,379.56) (69,840.48) (151,321.04)

(99,243.55) (315,554.04) (683,700.42)

13,459.44 33,944.80 2,120,181.30 4,499,265.28

4,446.91 9,602.17 1,205.34 2,611.57

16,369.79 31,626.06 (1,292.34) (2,800.07) (1,188.06) (2,574.13) (1,745.82) (3,782.61)

(15,723.41) (30,225.57) (2,943.12) (6,376.76)

2,119,310.59 4,497,345.94

42,386.21 73,675.95 42,386.21 73,675.95 6,187.03 13,135.06 4,346.67 9,227.87

85,753.20 183,446.90 181,059.32 353,161.73

1,938,815.69 4,145,427.19 2,119,875.01 4,498,588.92

(564.42) (1,242.98) 2,119,310.59$ 4,497,345.94$


Distribution of County Ad Valorem TaxesRegular Assessments: October 1, 2009 through September 30, 2010Regular Collections: July 13, 2010 through July 1, 2011

Road General and Bridge


Gross Taxes Assessed 5,782,927.32 2,313,171.03 Homestead Exemptions (194,769.96) (77,907.95) Act #91-A Exemptions (24,683.52) (9,873.42) Act #48 Exemptions (337,273.44) (134,909.03) Act #91-B Exemptions (14,518.80) (5,807.52) Abatements (170,131.80) (68,052.80) Other Exempt Property (631,108.08) (252,442.84) Errors in Exemptions 28,652.28 11,460.92

Net Taxes Assessed 4,439,094.00 1,775,638.39 Interest 9,319.97 3,728.36 Insolvents - Prior Year 2,410.68 964.27 Litigations - All Prior Years - Net 26,440.61 10,576.42 Insolvents - Current Year - Net (2,584.68) (1,033.86) Insolvents - Prior Year (2,376.12) (950.45) Litigations - Current - Net (3,575.64) (1,430.26) Litigations - All Prior Years - Net (25,111.85) (10,044.90) Refunds (6,404.20) (2,561.68)

Net Taxes Collected 4,437,212.77 1,774,886.29



Sub-Total 4,438,444.56 1,775,366.63 Amounts Overpaid (1,231.79) (480.34)

Total 4,437,212.77$ 1,774,886.29$


TotalCourthouse County

and Jail Hospital Taxes

641,815.89$ 4,813,619.40$ 14,440,858.20$ (63,523.26) (476,423.91) (1,429,271.73) 578,292.63 4,337,195.49 13,011,586.47 (19,477.03) (146,077.47) (438,232.41) (2,468.34) (18,512.64) (55,537.92)

(33,727.69) (252,955.08) (758,865.24) (1,451.88) (10,889.10) (32,667.30)

(17,013.10) (127,598.85) (382,796.55) (63,111.20) (473,331.06) (1,419,993.18)

2,865.22 21,489.21 64,467.63 443,908.61 3,329,320.50 9,987,961.50

931.34 6,992.14 20,971.81 241.07 1,808.01 5,424.03

2,644.21 19,831.19 59,492.43 (258.48) (1,938.51) (5,815.53) (237.61) (1,782.09) (5,346.27) (357.56) (2,681.73) (8,045.19)

(2,511.35) (18,834.62) (56,502.72) (640.42) (4,803.15) (14,409.45)

443,719.81 3,327,911.74 9,983,730.61

8,874.40 66,558.23 156,017.49 8,874.40 66,558.23 156,017.49 1,296.44 9,723.23 29,169.50

910.77 6,830.94 20,492.85 17,969.90 134,771.00 408,020.60 37,925.91 284,441.63 769,717.93

405,920.70 3,044,379.88 9,216,761.38 443,846.61 3,328,821.51 9,986,479.31

(126.80) (909.77) (2,748.70) 443,719.81$ 3,327,911.74$ 9,983,730.61$


Distribution of County School Ad Valorem TaxesRegular Assessments: October 1, 2009 through September 30, 2010Regular Collections: July 13, 2010 through July 1, 2011

Albertville Guntersville County-Wide District 82 District 81

Regular Assessments 4,813,619.40$ 851,893.98$ 578,449.13$ Errors in Assessments (476,423.91) (101,093.72) (57,661.94)

Gross Taxes Assessed 4,337,195.49 750,800.26 520,787.19 Act #91-A Exemptions (18,503.64) (1,973.30) (1,697.50) Act #48 Exemptions (252,955.08) (33,763.03) (19,680.15) Other Exempt Property (473,331.06) (91,882.00) (70,614.18) Errors in Exemptions 13,437.99 307.93 7,758.94

Net Taxes Assessed 3,605,843.70 623,489.86 436,554.30 Interest 7,355.10 1,125.21 746.71 Insolvents - Prior Year 1,808.01 478.87 130.62 Litigations - All Prior Years - Net 25,059.77 11,783.80 396.82 Insolvents - Current Year - Net (1,938.51) (327.25) (661.43) Insolvents - Prior Year (1,782.09) (460.18) (129.15) Litigations - Current - Net (2,744.73) (535.15) (78.96) Litigations - All Prior Years - Net (24,036.20) (11,783.80) (328.08) Refunds (4,216.12) (1,919.12) (372.89)

Net Taxes Collected 3,605,348.93 621,852.24 436,257.94

DisbursementsSalary of the Revenue Commissioner 10,523.60 1,831.42 1,287.28 Supernumerary Officials 7,393.27 1,286.61 904.37 Reappraisal Program 151,955.70 26,444.60 18,582.20

Sub-Total 169,872.57 29,562.63 20,773.85 Remittances 3,436,410.09 592,456.12 415,575.07

Sub-Total 3,606,282.66 622,018.75 436,348.92 Amounts Due

Sub-Total 3,606,282.66 622,018.75 436,348.92 Amounts Overpaid (933.73) (166.51) (90.98)

Total 3,605,348.93$ 621,852.24$ 436,257.94$


Arab Arab County Total SchoolDistrict 3A District 3A District 3 Boaz Taxes

396,038.79$ 226,307.88$ 5,619,502.46$ 1,502,804.94$ 13,988,616.58$ (48,496.00) (27,712.00) (432,930.68) (173,613.18) (1,317,931.43) 347,542.79 198,595.88 5,186,571.78 1,329,191.76 12,670,685.15

(2,829.47) (1,616.84) (25,914.72) (3,396.38) (55,931.85) (15,322.44) (8,755.68) (413,895.30) (61,448.66) (805,820.34) (23,053.38) (13,173.36) (448,336.98) (229,879.78) (1,350,270.74)

113.96 65.12 8,085.74 349.18 30,118.86 306,451.46 175,115.12 4,306,510.52 1,034,816.12 10,488,781.08

443.27 253.06 10,482.73 2,164.79 22,570.87 12.25 7.00 1,485.64 1,428.18 5,350.57

381.69 48.08 23,903.29 1,831.23 63,404.68 (160.23) (91.56) (798.98) (533.78) (4,511.74) (12.25) (7.00) (1,485.64) (1,428.18) (5,304.49)

(1,165.08) (665.76) (486.72) (834.08) (6,510.48) (381.69) (48.08) (21,201.63) (1,831.23) (59,610.71)

(3,666.73) (10,174.86) 305,569.42 174,610.86 4,314,742.48 1,035,613.05 10,493,994.92

889.11 12,430.02 3,085.64 30,047.07 624.60 8,732.59 2,167.80 21,109.24

12,829.70 179,561.20 44,525.00 433,898.40 14,343.41 200,723.81 49,778.44 485,054.71

291,280.42 166,445.13 4,115,380.08 986,013.53 10,003,560.44 305,623.83 166,445.13 4,316,103.89 1,035,791.97 10,488,615.15

8,165.73 8,165.73 305,623.83 174,610.86 4,316,103.89 1,035,791.97 10,496,780.88

(54.41) (1,361.41) (178.92) (2,785.96) 305,569.42$ 174,610.86$ 4,314,742.48$ 1,035,613.05$ 10,493,994.92$



Albertville GuntersvilleCounty-Wide District 82 District 81

Taxable Valuations Regular Assessments 1,069,693,200 243,398,280 165,271,180 Errors in Assessments (105,871,980) (28,883,920) (16,474,840)

Gross Taxes Assessed 963,821,220 214,514,360 148,796,340 Act #91-A Exemptions (4,111,920) (563,800) (485,000) Act #48 Exemptions (56,212,240) (9,646,580) (5,622,900) Other Exempt Property (105,184,680) (26,252,000) (20,175,480) Errors in Exemptions 2,986,220 87,980 2,216,840

Net Taxes Assessed 801,298,600 178,139,960 124,729,800


Arab Arab County District 3A District 3A District 3 Boaz

113,153,940 113,153,940 432,269,420 115,600,380 (13,856,000) (13,856,000) (33,302,360) (13,354,860) 99,297,940 99,297,940 398,967,060 102,245,520

(808,420) (808,420) (1,993,440) (261,260) (4,377,840) (4,377,840) (31,838,100) (4,726,820) (6,586,680) (6,586,680) (34,487,460) (17,683,060)

32,560 32,560 621,980 26,860 87,557,560 87,557,560 331,270,040 79,601,240


Distribution of County-Wide School Ad Valorem TaxesRegular Assessments: October 1, 2009 through September 30, 2010Regular Collections: July 13, 2010 through July 1, 2011

Marshall GuntersvilleCounty Board City Boardof Education of Education

Allocation Determined ByState Superintendent of Education 34.95904% 11.63769%

County-Wide Taxes for Disbursement 1,260,395.37$ 419,579.33$

DisbursementsSalary of the Revenue Commissioner 3,678.95 1,224.70 Supernumerary Officials 2,584.62 860.41 Reappraisal Program 53,122.25 17,684.13



Total 1,260,395.37$ 419,579.33$


Albertville Arab Boaz TotalCity Board City Board City Board County-Wide

of Education of Education of Education School Tax

24.50406% 14.84709% 14.05212% 100.00%

883,456.87$ 535,289.40$ 506,627.96$ 3,605,348.93$

2,578.71 1,562.45 1,478.79 10,523.60 1,811.65 1,097.68 1,038.91 7,393.27

37,235.32 22,561.00 21,353.00 151,955.70 41,625.68 25,221.13 23,870.70 169,872.57

842,059.99 510,206.91 482,888.43 3,436,410.09 883,685.67 535,428.04 506,759.13 3,606,282.66

(228.80) (138.64) (131.17) (933.73) 883,456.87$ 535,289.40$ 506,627.96$ 3,605,348.93$


Distribution of Municipal Ad Valorem TaxesRegular Assessments: October 1, 2009 through September 30, 2010Regular Collections: July 13, 2010 through July 1, 2011

Boaz Regular Special Special Regular

Regular Assessments 1,216,991.40$ 1,460,389.68$ 1,825,487.10$ 578,001.90$ Errors in Assessments (144,419.60) (173,303.52) (216,629.40) (66,774.30)

Gross Taxes Assessed 1,072,571.80 1,287,086.16 1,608,857.70 511,227.60 Act #48 Exemptions (48,232.90) (57,879.48) (72,349.35) (23,634.10) Abatements (69,546.10) (35,681.70) Other Exempt Property (131,260.00) (157,512.00) (196,890.00) (88,415.30) Errors in Exemptions 1,657.90 347.88 434.85 4,930.90

Net Taxes Assessed 825,190.70 1,072,042.56 1,340,053.20 368,427.40 Interest 1,610.60 1,932.35 2,416.05 810.54 Insolvents - Prior Year 684.10 820.92 1,026.15 549.30 Litigations - All Prior Years - Net 11,317.20 433.20 25,250.99 1,295.79 Insolvents - Current Year - Net (467.50) (561.00) (701.25) (205.30) Insolvents - Prior Year (657.40) (788.88) (986.10) (549.30) Litigations - Current - Net (764.50) (917.40) (1,146.75) (320.80) Litigations - All Prior Years - Net (11,317.20) (433.20) (25,250.99) (1,295.79) Refunds (2,741.60) (4,112.40)

Net Taxes Collected 822,854.40 1,072,528.55 1,336,548.90 368,711.84

DisbursementsCommissions on Assessments 15,234.29 6,827.94 Commissions on Collections 15,234.29 6,827.95 Salary of the Revenue Commissioner 2,445.60 3,094.98 3,936.56 1,092.59 Reappraisal Program 34,126.30 44,788.90 57,038.80 15,237.30

Sub-Total 67,040.48 47,883.88 60,975.36 29,985.78 Remittances 756,005.03 1,024,856.86 1,275,910.46 338,811.86

Sub-Total 823,045.51 1,072,740.74 1,336,885.82 368,797.64 Amounts Overpaid (191.11) (212.19) (336.92) (85.80)

Total 822,854.40$ 1,072,528.55$ 1,336,548.90$ 368,711.84$

Albertville


TotalMunicipal

Special Regular Special Arab Grant Taxes

867,002.85$ 991,627.08$ 1,487,440.62$ 565,769.70$ 64,965.40$ 9,057,675.73$ (100,161.45) (98,849.04) (148,273.56) (69,280.00) (4,910.00) (1,022,600.87) 766,841.40 892,778.04 1,339,167.06 496,489.70 60,055.40 8,035,074.86 (35,451.15) (33,737.40) (50,606.10) (21,889.20) (2,335.00) (346,114.68)

(10,334.76) (13,968.00) (1,835.80) (131,366.36) (132,622.95) (121,052.88) (181,579.32) (32,933.40) (8,832.00) (1,051,097.85)

88.95 13,151.04 19,726.56 112.80 31.70 40,482.58 598,856.25 740,804.04 1,126,708.20 427,811.90 47,084.30 6,546,978.55

1,250.14 1,282.36 1,923.75 634.47 56.59 11,916.85 823.95 223.92 335.88 17.50 4.80 4,486.52

1,943.67 680.28 1,020.42 544.64 54.90 42,541.09 (307.95) (1,133.88) (1,700.82) (228.90) (17.20) (5,323.80) (823.95) (221.40) (332.10) (17.50) (4.80) (4,381.43) (481.20) (135.36) (203.04) (1,664.40) (5,633.45)

(1,943.67) (562.44) (843.66) (544.64) (54.90) (42,246.49) (639.24) (958.86) (8,452.10)

599,317.24 740,298.28 1,125,949.77 426,553.07 47,123.69 6,539,885.74

13,716.31 7,911.74 876.35 44,566.63 13,716.31 7,911.73 876.35 44,566.63

1,784.99 2,179.32 3,319.07 1,238.65 132.24 19,224.00 25,847.90 30,399.20 48,077.90 17,271.80 1,846.00 274,634.10 27,632.89 60,011.14 51,396.97 34,333.92 3,730.94 382,991.36

571,779.38 680,457.48 1,074,770.99 392,315.34 43,403.15 6,158,310.55 599,412.27 740,468.62 1,126,167.96 426,649.26 47,134.09 6,541,301.91

(95.03) (170.34) (218.19) (96.19) (10.40) (1,416.17) 599,317.24$ 740,298.28$ 1,125,949.77$ 426,553.07$ 47,123.69$ 6,539,885.74$

Guntersville



Albertville Boaz

Taxable ValuationsRegular Assessments 243,398,280 115,600,380 Errors in Assessments (28,883,920) (13,354,860)

Gross Taxes Assessed 214,514,360 102,245,520 Act #48 Exemptions (9,646,580) (4,726,820) Abatements (13,909,220) (7,136,340) Other Exempt Property (26,252,000) (17,683,060) Errors in Exemptions 331,580 986,180

Net Taxes Assessed 165,038,140 73,685,480


TotalGuntersville Arab Grant Valuations

165,271,180 113,153,940 12,993,080 650,416,860 (16,474,840) (13,856,000) (982,000) (73,551,620) 148,796,340 99,297,940 12,011,080 576,865,240

(5,622,900) (4,377,840) (467,000) (24,841,140) (1,722,460) (2,793,600) (367,160) (25,928,780)

(20,175,480) (6,586,680) (1,766,400) (72,463,620) 2,191,840 22,560 6,340 3,538,500

123,467,340 85,562,380 9,416,860 457,170,200


Distribution of Fees and Other CollectionsRegular Collections: July 13, 2010 through July 1, 2011Manufactured Homes and Other Collections: July 1, 2010 through June 30, 2011

Forestry Commissions CommissionsAcreage and Fees on and Fees on

Assessment Assessments Collections

Fees on Assessments $ 4,285.00$ $Fees on Collections 42,200.00 Acreage Assessments 12,001.20 Deductions from Ad Valorem TaxInterest Collected 15.72 Manufactured Home RegistrationsMail FeesAdvertisingCitations and Probate FeesExcess on Land SalesInterest EarnedFiremen's Annuity FundCommissions (468.28) 274,494.21 274,494.21 Insolvents - Prior Year 130.00 Litigations - All Prior Years 5.69 95.00 Insolvents - Current Year (295.00) Insolvents - Prior Year (125.00) Litigations - Current (6.20) (15.00) Litigations - All Prior Years (5.69) (95.00) Errors in Assessments (232.62) (155.00) Refunds (2.80)

Amount for Disbursements 11,307.02 278,319.21 316,694.21

DisbursementsRemittances 11,307.02 278,306.52 316,681.52 Amounts Due 12.69 12.69

Total 11,307.02$ 278,319.21$ 316,694.21$


SupernumeraryOfficial's Officials' Reappraisal Other

Salary Salaries Budget Collections Total

$ $ $ $ 4,285.00$ 42,200.00 12,001.20

91,575.63 50,829.96 1,300,000.00 1,442,405.59 15.72

59,302.50 59,302.50 15,572.94 15,572.94 31,320.00 31,320.00 14,065.00 14,065.00

127,566.57 127,566.57 1,448.56 1,448.56

4.00 4.00 548,520.14

130.00 100.69

(295.00) (125.00) (21.20)

(100.69) (387.62)

(2.80) 91,575.63 50,829.96 1,300,000.00 249,279.57 2,298,005.60

91,575.63 50,829.96 1,300,000.00 249,275.61 2,297,976.26 3.96 29.34

91,575.63$ 50,829.96$ 1,300,000.00$ 249,279.57$ 2,298,005.60$









Sub-Total 10,091,185.37 (533,875.37) Fees and Commissions on Assessments 4,000.00 277,708.95 Fees and Commissions on Collections 44,402.61 277,708.94 Provision for Salary of the Revenue Commissioner 94,421.71 Provisions for Supernumerary Officials 50,829.96 Refund of Supernumerary Official 35,145.76 Provision for Reappraisal Maintenance 493,750.81 Mail Fees 17,318.04 Interest Earned - General Fund 1,539.77 Manufactured Home Registrations 32,953.75 Manufactured Home Trust Fund 2,085.00

Total Marshall County 10,193,484.54 695,690.76





1,643,796.11$ 1,644,016.27$ $ (220.16)$ 644,561.11 644,647.95 (86.84)

2,008,658.43 2,008,930.56 (272.13) 4,297,015.65 4,297,594.78 (579.13)

11,222.12 11,222.12 12,385.51 12,385.51

4,320,623.28 4,321,202.41 (579.13)

4,295,952.39 4,296,571.74 (619.35) 1,683,644.31 1,683,871.43 (227.12)

420,910.33 420,971.48 (61.15) 3,156,802.97 3,157,267.25 (464.28) 9,557,310.00 9,558,681.90 (1,371.90)

281,708.95 281,716.34 (7.39) 322,111.55 322,118.95 (7.40) 94,421.71 94,421.71 50,829.96 50,829.96 35,145.76 35,145.76

493,750.81 493,750.81 17,318.04 17,318.04 1,539.77 1,535.44 4.33

32,953.75 32,953.75 2,085.00 2,085.00

10,889,175.30 10,890,557.66 4.33 (1,386.69)

15,209,798.58$ 15,211,760.07$ 4.33$ (1,965.82)$

Audit Settlement















County-Wide Taxes 533,464.38 (11,906.57) District 3A Taxes 3.5 Mills 307,577.74 (7,061.84) District 3A Taxes 2 Mills 175,752.84

Total Arab City Board of Education Ad Valorem Taxes 1,016,794.96 (18,968.41) Manufactured Home Registrations 157.00

Total Arab City Board of Education 1,016,951.96 (18,968.41)









15,209,798.58$ 15,211,760.07$ 4.33$ (1,965.82)$

844,310.70 844,425.73 (115.03) 619,443.69 619,530.70 (87.01)

1,463,754.39 1,463,956.43 (202.04) 675.25 675.25

1,464,429.64 1,464,631.68 (202.04)

419,497.54 419,554.72 (57.18) 435,252.45 435,310.76 (58.31) 854,749.99 854,865.48 (115.49)

53.50 53.50 854,803.49 854,918.98 (115.49)

521,557.81 521,628.93 (71.12) 300,515.90 300,558.84 (42.94) 175,752.84 171,757.38 3,995.46 997,826.55 993,945.15 3,995.46 (114.06)

157.00 157.00 997,983.55 994,102.15 3,995.46 (114.06)

1,273,038.01 1,273,211.61 (173.60) 4,206,039.82 4,206,594.24 (554.42) 5,479,077.83 5,479,805.85 (728.02)

11,296.24 11,296.24 5,490,374.07 5,491,102.09 (728.02)

24,017,389.33$ 24,016,514.97$ 3,999.79$ (3,125.43)$

Audit Settlement










MunicipalitiesAd Valorem Taxes

Albertville Regular 846,039.60 (46,586.28) Albertville Special 1,070,681.56 (21,523.10) Albertville Special 1,361,800.88 (25,704.54) Boaz Regular 377,955.33 (21,034.35) Boaz Special 617,505.73 (12,026.89) Guntersville Regular 753,912.87 (41,808.55) Guntersville Special 1,148,176.99 (21,978.66) Arab 428,488.79 (23,896.05) Grant 45,730.02 (2,478.98)



Total Manufactured Home Registrations 1,090.25 Total Municipalities 6,651,382.02 (217,037.40)


Advertising 25,740.00 Excess Land Sales - Trust Fund 68,661.35 Probate Judge Fees 15,670.00 Interest Earned - Special Fund of the Revenue Commissioner 191.94 Interest Earned - Special Fund of the Probate Judge 191.94


Grand Total 32,106,283.03$ $




24,017,389.33$ 24,016,514.97$ 3,999.79$ (3,125.43)$

500,964.38 501,032.71 (68.33) 1,042,930.97 1,043,082.74 (151.77) 1,543,895.35 1,544,115.45 (220.10)

198.50 198.50 1,544,093.85 1,544,313.95 (220.10)

10,351,684.60 10,349,068.85 3,995.46 (1,379.71)

799,453.32 799,490.83 (37.51)

1,049,158.46 1,049,284.40 (125.94) 1,336,096.34 1,336,247.89 (151.55)

356,920.98 356,955.05 (34.07) 605,478.84 605,549.84 (71.00) 712,104.32 712,171.49 (67.17)

1,126,198.33 1,126,321.90 (123.57) 404,592.74 404,631.76 (39.02) 43,251.04 43,251.04

6,433,254.37 6,433,904.20 (649.83)

675.25 675.25 53.50 53.50

198.50 198.50 157.00 157.00

6.00 6.00 1,090.25 1,090.25

6,434,344.62 6,434,994.45 (649.83)

25,740.00 25,740.00 68,661.35 68,661.35 15,670.00 15,670.00

191.94 191.94 191.94 191.94

110,455.23 110,455.23

32,106,283.03$ 32,106,278.60$ 3,999.79$ (3,995.36)$

Audit Settlement




Regular Assessments 7,297,708.86$ 15,156,779.94$ Errors in Assessments (1,038,647.09) (2,157,190.11)


Net Taxes Assessed 4,543,410.94 10,090,021.23 Interest 9,320.08 20,071.43 Insolvents - Prior Year 470.99 978.21 Litigations - All Prior Years - Net 30,629.87 57,288.42 Insolvents - Current Year - Net (2,611.57) (5,424.03) Insolvents - Prior Year (411.19) (854.01) Litigations - Current - Net (996.19) (2,204.01) Litigations - All Prior Years - Net (30,256.77) (56,459.52) Refunds (5,657.91) (12,549.33)

Net Taxes Collected 4,543,898.25 10,090,868.39 Supernumerary Contribution (7%) 142.62 316.98 Amounts Overpaid Per Final Settlement 0.10

Amount for Disbursements 4,544,040.97 10,091,185.37

DisbursementsCommissions on Assessments 74,424.68 157,700.08 Commissions on Collections 74,424.68 157,700.08 Salary of the Revenue Commissioner 13,460.84 29,917.71 Supernumerary Officials 9,205.91 20,460.43 Refund of Supernumerary Officials 6,365.32 14,147.12 Reappraisal Program 69,143.89 153,949.95



Sub-Total 4,544,620.10 10,092,557.27 Amounts Overpaid (579.13) (1,371.90)

Total 4,544,040.97$ 10,091,185.37$



14,750,276.12$ 9,469,542.83$ 46,674,307.75$ (2,114,842.68) (1,386,783.51) (6,697,463.39) 12,635,433.44 8,082,759.32 39,976,844.36

(891,859.84) (56,589.79) (197,046.60)

(800,980.55) (337,511.82) (2,250,469.77) (230,009.22)

(136,086.54) (632,748.00) (1,265,722.80) (990,196.98) (4,215,548.98)

55,141.29 33,595.28 294,111.07 10,567,281.59 6,652,559.26 31,853,273.02

20,783.83 13,285.37 63,460.71 866.05 781.86 3,097.11

61,146.88 40,480.31 189,545.48 (5,350.57) (4,486.52) (17,872.69)

(768.15) (732.86) (2,766.21) (2,257.80) (2,060.78) (7,518.78)

(60,073.25) (40,287.40) (187,076.94) (11,491.93) (9,247.47) (38,946.64)

10,570,136.65 6,650,291.77 31,855,195.06 327.90 787.50

0.10 10,570,464.55 6,650,291.77 31,855,982.66

45,350.39 277,475.15 45,350.38 277,475.14

30,945.95 20,097.21 94,421.71 21,163.62 50,829.96 14,633.32 35,145.76

164,417.55 106,239.42 493,750.81 231,160.44 217,037.40 1,229,098.53

10,336,688.36 6,433,904.20 30,626,869.24 10,567,848.80 6,650,941.60 31,855,967.77

3,995.46 3,995.46 10,571,844.26 6,650,941.60 31,859,963.23

(1,379.71) (649.83) (3,980.57) 10,570,464.55$ 6,650,291.77$ 31,855,982.66$



State County






1,122,724,440 679,412,140 (159,791,860) (98,577,200) 962,932,580 580,834,940

(4,097,860) (55,596,220) (24,172,400)

(26,832,700) (97,981,460) (68,446,600)

3,600,860 4,055,960 808,857,900 465,439,200



General Soldier



Net Taxes Assessed 1,716,684.80 686,673.92 Interest 3,541.25 1,416.12 Insolvents - Prior Year 181.15 72.46 Litigations - All Prior Years - Net 10,499.90 4,219.96 Insolvents - Current Year - Net (1,004.45) (401.78) Insolvents - Prior Year (158.15) (63.26) Litigations - Current - Net (383.15) (153.26) Litigations - All Prior Years - Net (10,356.40) (4,162.56) Refunds (2,176.11) (870.44)

Net Taxes Collected 1,716,828.84 686,731.16 Supernumerary Contribution (7%) 53.75 21.50 Amounts Overpaid Per Final Settlement 0.04 0.04

Amount for Disbursement 1,716,882.63 686,752.70

DisbursementsCommissions on Assessments 17,883.29 13,734.62 Commissions on Collections 17,883.29 13,734.62 Salary of the Revenue Commissioner 5,073.17 2,029.31 Supernumerary Officials 3,469.60 1,387.86 Refund of Supernumerary Official 2,399.02 959.62 Reappraisal Program 26,378.15 10,345.56



Total 1,716,882.63$ 686,752.70$


Total StateSchool Taxes

3,368,173.32$ 7,297,708.86$ (479,375.58) (1,038,647.09)

2,888,797.74 6,259,061.77 (199,324.50) (431,869.75) (39,293.40) (85,135.70)

(166,800.66) (361,401.43) (87,476.76) (189,532.98)

(102,253.83) (293,944.38) (636,879.49)

38,094.18 91,422.35 2,140,052.22 4,543,410.94

4,362.71 9,320.08 217.38 470.99

15,910.01 30,629.87 (1,205.34) (2,611.57)

(189.78) (411.19) (459.78) (996.19)

(15,737.81) (30,256.77) (2,611.36) (5,657.91)

2,140,338.25 4,543,898.25 67.37 142.62 0.02 0.10

2,140,405.64 4,544,040.97

42,806.77 74,424.68 42,806.77 74,424.68 6,358.36 13,460.84 4,348.45 9,205.91 3,006.68 6,365.32

32,420.18 69,143.89 131,747.21 247,025.32

2,008,930.56 4,297,594.78 2,140,677.77 4,544,620.10

(272.13) (579.13) 2,140,405.64$ 4,544,040.97$






Net Taxes Assessed 4,484,453.88 1,793,781.56 Interest 8,919.75 3,568.25 Insolvents - Prior Year 434.76 173.91 Litigations - All Prior Years - Net 25,461.05 10,184.58 Insolvents - Current Year - Net (2,410.68) (964.27) Insolvents - Prior Year (379.56) (151.83) Litigations - Current - Net (979.56) (391.84) Litigations - All Prior Years - Net (25,092.65) (10,037.24) Refunds (5,577.49) (2,230.97)

Net Taxes Collected 4,484,829.50 1,793,932.15 Supernumerary Contribution (7%) 140.88 56.35

Amount for Disbursement 4,484,970.38 1,793,988.50

DisbursementsCommissions on Assessments 45,563.30 35,878.64 Commissions on Collections 45,563.30 35,878.64 Salary of the Revenue Commissioner 13,296.84 5,318.68 Supernumerary Officials 9,093.53 3,637.39 Refund of Supernumerary Official 6,287.61 2,515.03 Reappraisal Program 69,213.41 27,115.81


Sub-Total 4,485,589.73 1,794,215.62 Amounts Overpaid (619.35) (227.12)

Total 4,484,970.38$ 1,793,988.50$




673,634.68$ 5,052,259.98$ 15,156,779.94$ (95,875.12) (719,063.37) (2,157,190.11) 577,759.56 4,333,196.61 12,999,589.83 (20,444.00) (153,330.03) (459,990.09) (2,458.72) (18,440.37) (55,321.11)

(33,358.94) (250,191.99) (750,575.97) (1,798.95) (13,492.08) (40,476.24)

(17,529.23) (131,469.21) (394,407.63) (58,788.88) (440,916.57) (1,322,749.71)

5,064.54 37,984.05 113,952.15 448,445.38 3,363,340.41 10,090,021.23

891.01 6,692.42 20,071.43 43.47 326.07 978.21

2,546.27 19,096.52 57,288.42 (241.07) (1,808.01) (5,424.03) (37.95) (284.67) (854.01) (97.94) (734.67) (2,204.01)

(2,509.41) (18,820.22) (56,459.52) (557.77) (4,183.10) (12,549.33)

448,481.99 3,363,624.75 10,090,868.39 14.09 105.66 316.98

448,496.08 3,363,730.41 10,091,185.37

8,969.64 67,288.50 157,700.08 8,969.64 67,288.50 157,700.08 1,329.65 9,972.54 29,917.71

909.35 6,820.16 20,460.43 628.76 4,715.72 14,147.12

6,778.71 50,842.02 153,949.95 27,585.75 206,927.44 533,875.37

420,971.48 3,157,267.25 9,558,681.90 448,557.23 3,364,194.69 10,092,557.27

(61.15) (464.28) (1,371.90) 448,496.08$ 3,363,730.41$ 10,091,185.37$





Gross Taxes Assessed 4,333,196.61 756,339.43 523,659.50 Act #91-A Exemptions (18,440.37) (2,159.29) (1,251.74) Act #48 Exemptions (250,182.99) (33,171.67) (18,782.68) Other Exempt Property (440,916.57) (88,904.13) (58,986.62) Errors in Exemptions 16,203.87 1,477.98 1,049.30

Net Taxes Assessed 3,639,860.55 633,582.32 445,687.76 Interest 7,139.62 1,267.67 944.04 Insolvents - Prior Year 326.07 57.26 59.29 Litigations - All Prior Years - Net 24,280.10 11,585.77 309.60 Insolvents - Current Year - Net (1,808.01) (478.87) (130.62) Insolvents - Prior Year (284.67) (57.26) (56.49) Litigations - Current - Net (779.67) (198.03) (87.22) Litigations - All Prior Years - Net (23,985.80) (11,559.66) (309.60) Refunds (4,238.80) (656.35) (1,103.72)

Net Taxes Collected 3,640,509.39 633,542.85 445,313.04 Supernumerary Contribution (7%) 115.30 20.04 14.35

Amount for Disbursement 3,640,624.69 633,562.89 445,327.39

DisbursementsSalary of the Revenue Commissioner 10,882.38 1,891.36 1,354.10 Supernumerary Officials 7,442.33 1,293.52 926.07 Refund of Supernumerary Official 5,145.90 894.39 640.32 Reappraisal Program 57,785.64 10,039.93 7,154.45


Sub-Total 3,641,109.95 633,649.90 445,385.70 Amounts Due

Sub-Total 3,641,109.95 633,649.90 445,385.70 Amounts Overpaid (485.26) (87.01) (58.31)

Total 3,640,624.69$ 633,562.89$ 445,327.39$


TotalArab Arab County School

District 3A District 3A District 3 Boaz Taxes

401,560.32$ 229,463.04$ 5,937,399.52$ 1,642,308.72$ 14,750,276.12$ (55,478.50) (31,702.00) (818,640.42) (282,672.78) (2,114,842.68) 346,081.82 197,761.04 5,118,759.10 1,359,635.94 12,635,433.44

(2,736.65) (1,563.80) (27,026.22) (3,411.72) (56,589.79) (14,436.03) (8,249.16) (415,426.96) (60,731.06) (800,980.55) (22,183.00) (12,676.00) (405,430.74) (236,625.74) (1,265,722.80)

473.20 270.40 25,562.16 10,104.38 55,141.29 307,199.34 175,542.48 4,296,437.34 1,068,971.80 10,567,281.59

455.03 259.88 8,644.93 2,072.66 20,783.83 39.97 22.84 185.90 174.72 866.05

381.69 48.08 23,376.27 1,165.37 61,146.88 (12.25) (7.00) (1,485.64) (1,428.18) (5,350.57) (14.07) (8.04) (172.90) (174.72) (768.15)

(527.02) (665.86) (2,257.80) (381.69) (48.08) (22,623.05) (1,165.37) (60,073.25) (100.31) (57.32) (3,831.59) (1,503.84) (11,491.93)

307,567.71 175,752.84 4,300,004.24 1,067,446.58 10,570,136.65 10.03 133.32 34.86 327.90

307,577.74 175,752.84 4,300,137.56 1,067,481.44 10,570,464.55

945.16 12,583.11 3,289.84 30,945.95 646.35 8,605.46 2,249.89 21,163.62 446.91 5,950.14 1,555.66 14,633.32

5,023.42 66,959.03 17,455.08 164,417.55 7,061.84 94,097.74 24,550.47 231,160.44

300,558.84 171,757.38 4,206,594.24 1,043,082.74 10,336,688.36 307,620.68 171,757.38 4,300,691.98 1,067,633.21 10,567,848.80

3,995.46 3,995.46 307,620.68 175,752.84 4,300,691.98 1,067,633.21 10,571,844.26

(42.94) (554.42) (151.77) (1,379.71) 307,577.74$ 175,752.84$ 4,300,137.56$ 1,067,481.44$ 10,570,464.55$





Gross Taxes Assessed 962,932,580 216,096,980 149,617,000 Act #91-A Exemptions (4,097,860) (616,940) (357,640) Act #48 Exemptions (55,596,220) (9,477,620) (5,366,480) Other Exempt Property (97,981,460) (25,401,180) (16,853,320) Errors in Exemptions 3,600,860 422,280 299,800




114,731,520 114,731,520 456,723,040 126,331,440 (15,851,000) (15,851,000) (62,972,340) (21,744,060) 98,880,520 98,880,520 393,750,700 104,587,380

(781,900) (781,900) (2,078,940) (262,440) (4,124,580) (4,124,580) (31,955,920) (4,671,620) (6,338,000) (6,338,000) (31,186,980) (18,201,980)

135,200 135,200 1,966,320 777,260 87,771,240 87,771,240 330,495,180 82,228,600




Allocation Determined ByState Superintendent of Education 35.76584% 11.78573%


DisbursementsSalary of the Revenue Commissioner 3,892.18 1,282.57 Supernumerary Officials 2,661.82 877.14 Refund of Supernumerary Official 1,840.45 606.49 Reappraisal Program 20,667.52 6,810.46



Total 1,302,099.98$ 429,074.20$




23.72080% 14.65310% 14.07453% 100.00%

863,585.31$ 533,464.38$ 512,400.82$ 3,640,624.69$

2,581.39 1,594.61 1,531.63 10,882.38 1,765.35 1,090.54 1,047.48 7,442.33 1,220.65 754.04 724.27 5,145.90

13,707.22 8,467.38 8,133.06 57,785.64 19,274.61 11,906.57 11,436.44 81,256.25

844,425.73 521,628.93 501,032.71 3,559,853.70 863,700.34 533,535.50 512,469.15 3,641,109.95

(115.03) (71.12) (68.33) (485.26) 863,585.31$ 533,464.38$ 512,400.82$ 3,640,624.69$





Gross Taxes Assessed 1,080,484.90 1,277,281.92 1,620,727.35 522,936.90 Act #48 Exemptions (47,388.10) (56,865.72) (71,082.15) (23,358.10) Abatements (72,735.10) (35,359.30) Other Exempt Property (127,005.90) (152,407.08) (190,508.85) (91,009.90) Errors in Exemptions 12,838.90 2,194.68 2,743.35 5,369.10

Net Taxes Assessed 846,194.70 1,070,203.80 1,361,879.70 378,578.70 Interest 1,712.25 2,177.20 2,722.20 760.43 Insolvents - Prior Year 81.80 98.16 122.70 67.20 Litigations - All Prior Years - Net 11,034.30 93.72 24,826.64 1,039.69 Insolvents - Current Year - Net (684.10) (820.92) (1,026.15) (549.30) Insolvents - Prior Year (81.80) (98.16) (122.70) (67.20) Litigations - Current - Net (282.90) (339.48) (424.35) (256.10) Litigations - All Prior Years - Net (10,997.00) (48.96) (24,770.69) (1,039.69) Refunds (937.65) (583.80) (1,406.47) (578.40)


DisbursementsCommissions on Assessments 15,672.49 6,981.39 Commissions on Collections 15,672.48 6,981.39 Salary of the Revenue Commissioner 2,496.61 3,252.83 4,067.88 1,155.44 Reappraisal Program 12,744.70 18,270.27 21,636.66 5,916.13

Sub-Total 46,586.28 21,523.10 25,704.54 21,034.35 Remittances 799,490.83 1,049,284.40 1,336,247.89 356,955.05

Sub-Total 846,077.11 1,070,807.50 1,361,952.43 377,989.40 Amounts Overpaid (37.51) (125.94) (151.55) (34.07)

Total 846,039.60$ 1,070,681.56$ 1,361,800.88$ 377,955.33$

Albertville Boaz


Gross Taxes Assessed 216,096,980 104,587,380 Act #48 Exemptions (9,477,620) (4,671,620) Abatements (14,547,020) (7,071,860) Other Exempt Property (25,401,180) (18,201,980) Errors in Exemptions 2,567,780 1,073,820


Albertville


TotalMunicipal


947,485.80$ 1,015,134.12$ 1,522,701.18$ 573,657.60$ 67,053.70$ 9,469,542.83$ (163,080.45) (117,432.12) (176,148.18) (79,255.00) (8,788.40) (1,386,783.51) 784,405.35 897,702.00 1,346,553.00 494,402.60 58,265.30 8,082,759.32 (35,037.15) (32,198.88) (48,298.32) (20,622.90) (2,660.50) (337,511.82)

(11,538.24) (14,551.30) (1,902.60) (136,086.54) (136,514.85) (101,119.92) (151,679.88) (31,690.00) (8,260.60) (990,196.98)

5,529.45 1,708.80 2,563.20 455.00 192.80 33,595.28 618,382.80 754,553.76 1,149,138.00 427,993.40 45,634.40 6,652,559.26

1,198.63 1,619.85 2,430.10 619.19 45.52 13,285.37 100.80 101.64 152.46 57.10 781.86

1,559.52 530.76 796.14 544.64 54.90 40,480.31 (823.95) (223.92) (335.88) (17.50) (4.80) (4,486.52) (100.80) (96.84) (145.26) (20.10) (732.86) (384.15) (149.52) (224.28) (2,060.78)

(1,559.52) (530.76) (796.14) (544.64) (40,287.40) (867.60) (1,892.10) (2,838.15) (143.30) (9,247.47)

617,505.73 753,912.87 1,148,176.99 428,488.79 45,730.02 6,650,291.77

13,935.99 7,911.00 849.52 45,350.39 13,936.00 7,911.00 849.51 45,350.38

1,904.01 2,284.53 3,491.64 1,317.56 126.71 20,097.21 10,122.88 11,652.03 18,487.02 6,756.49 653.24 106,239.42 12,026.89 41,808.55 21,978.66 23,896.05 2,478.98 217,037.40

605,549.84 712,171.49 1,126,321.90 404,631.76 43,251.04 6,433,904.20 617,576.73 753,980.04 1,148,300.56 428,527.81 45,730.02 6,650,941.60

(71.00) (67.17) (123.57) (39.02) (649.83) 617,505.73$ 753,912.87$ 1,148,176.99$ 428,488.79$ 45,730.02$ 6,650,291.77$


169,189,020 114,731,520 13,410,740 679,412,140 (19,572,020) (15,851,000) (1,757,680) (98,577,200) 149,617,000 98,880,520 11,653,060 580,834,940

(5,366,480) (4,124,580) (532,100) (24,172,400) (1,923,040) (2,910,260) (380,520) (26,832,700)

(16,853,320) (6,338,000) (1,652,120) (68,446,600) 284,800 91,000 38,560 4,055,960

125,758,960 85,598,680 9,126,880 465,439,200

Guntersville





Fees on Assessments $ 4,325.00$ $Fees on Collections 44,402.61 Acreage Assessments 13,340.64 Deductions from Ad Valorem TaxesInterest Collected 12.62 Manufactured Home RegistrationsMail FeesAdvertisingCitations and Probate FeesExcess on Land SalesInterest Earned on Bank AccountsCommissions (467.60) 277,708.95 277,708.94 Insolvents - Prior Year 130.00 Litigations - All Prior Years 5.69 95.00 Insolvents - Current Year (130.00) Insolvents - Prior Year (115.00) Litigations - All Prior Years (5.69) (95.00) Errors in Assessments (1,660.74) (210.00) Refunds (2.80)


DisbursementsRemittances 11,222.12 281,716.34 322,118.95 Amounts Due

Sub-Total 11,222.12 281,716.34 322,118.95 Amounts Overpaid (7.39) (7.40)

Total 11,222.12$ 281,708.95$ 322,111.55$




$ $ $ $ 4,325.00$ 44,402.61 13,340.64

94,421.71 50,829.96 493,750.81 35,145.76 674,148.24 12.62

60,895.00 60,895.00 17,318.04 17,318.04 25,740.00 25,740.00 15,670.00 15,670.00 68,661.35 68,661.35 1,923.65 1,923.65

554,950.29 130.00 100.69

(130.00) (115.00) (100.69)

(1,870.74) (2.80)

94,421.71 50,829.96 493,750.81 225,353.80 1,479,398.90

94,421.71 50,829.96 493,750.81 225,349.47 1,479,409.36 4.33 4.33

94,421.71 50,829.96 493,750.81 225,353.80 1,479,413.69 (14.79)

94,421.71$ 50,829.96$ 493,750.81$ 225,353.80$ 1,479,398.90$









Sub-Total 9,347,946.33 (793,115.75) Fees and Commissions on Assessments 3,995.00 257,953.66 Fees and Commissions on Collections 39,587.57 257,953.66 Provision for Salary of the Revenue Commissioner 83,449.20 Provision for Supernumerary Officials 50,829.96 Provision for Reappraisal Maintenance 1,399,125.92 Mail Fees 12,245.57 Interest Earned 3,699.86 Manufactured Home Registrations 35,470.63 Manufactured Home Trust Fund 2,260.00 Manufactured Home Mail Fees 1,158.00

Total Marshall County 9,446,362.96 1,256,196.65





1,466,576.23$ 1,467,132.96$ $ (556.73)$ 575,127.09 575,406.60 (279.51)

1,802,291.77 1,803,169.44 (877.67) 3,843,995.09 3,845,709.00 (1,713.91)

11,217.85 11,217.85 13,874.53 13,874.53

3,869,087.47 3,870,801.38 (1,713.91)

3,844,137.77 3,847,595.29 (3,457.52) 1,507,420.25 1,508,155.37 (735.12)

376,854.14 377,039.37 (185.23) 2,826,418.42 2,827,797.93 (1,379.51) 8,554,830.58 8,560,587.96 (5,757.38)

261,948.66 262,028.41 (79.75) 297,541.23 297,620.98 (79.75) 83,449.20 83,449.20 50,829.96 50,829.96

1,399,125.92 1,399,125.92 12,245.57 12,245.57 3,699.86 3,699.86

35,470.63 35,470.63 2,260.00 2,260.00 1,158.00 1,158.00

10,702,559.61 10,708,476.49 (5,916.88)

14,571,647.08$ 14,579,277.87$ $ (7,630.79)$

Audit Settlement















County-Wide Taxes 518,523.42 (28,542.85) District 3A Taxes 3.5 Mills 295,313.72 (15,995.92) District 3A Taxes 2.0 Mills 168,770.70

Total Arab City Board of Education Ad Valorem Taxes 982,607.84 (44,538.77) Manufactured Home Registrations 139.62

Total Arab City Board of Education 982,747.46 (44,538.77)









14,571,647.08$ 14,579,277.87$ $ (7,630.79)$

757,671.17 752,442.41 5,228.76 558,256.27 558,411.69 (155.42)

1,315,927.44 1,310,854.10 5,228.76 (155.42) 901.75 901.75

1,316,829.19 1,311,755.85 5,228.76 (155.42)

388,678.75 386,908.01 1,770.74 397,813.45 397,919.64 (106.19) 786,492.20 784,827.65 1,770.74 (106.19)

59.50 59.50 786,551.70 784,887.15 1,770.74 (106.19)

489,980.57 504,198.81 (14,218.24) 279,317.80 279,397.16 (79.36) 168,770.70 159,084.28 9,686.42 938,069.07 942,680.25 9,686.42 (14,297.60)

139.62 139.62 938,208.69 942,819.87 9,686.42 (14,297.60)

1,128,110.31 1,120,930.12 7,180.19 3,723,231.81 3,724,216.40 (984.59) 4,851,342.12 4,845,146.52 7,180.19 (984.59)

12,568.10 12,568.10 4,863,910.22 4,857,714.62 7,180.19 (984.59)

22,477,146.88$ 22,476,455.36$ 23,866.11$ (23,174.59)$

Audit Settlement











Albertville Regular 779,922.66 (67,311.14) Albertville Special 1,016,170.27 Albertville Special 1,270,760.63 (67,706.69) Boaz Regular 360,938.63 (31,995.17) Boaz Special 594,795.94 (31,941.06) Guntersville Regular 713,669.93 (65,834.90) Guntersville Special 1,090,706.59 (62,791.11) Arab 411,604.67 (35,942.81) Grant 39,589.12 (3,261.11)



Total Manufactured Home Registrations 1,318.37 Total Municipalities 6,279,476.81 (366,783.99)


Advertising 25,357.50 Excess Land Sales - Trust Fund 112,293.83 Probate Judge Fees 11,655.00 Interest Earned - Special Fund of the Revenue Commissioner 459.98 Interest Earned - Special Fund of the Probate Judge 459.98


Grand Total 29,959,476.70$ $




22,477,146.88$ 22,476,455.36$ 23,866.11$ (23,174.59)$

448,664.61 449,504.24 (839.63) 970,540.60 970,834.02 (293.42)

1,419,205.21 1,420,338.26 (1,133.05) 205.50 205.50

1,419,410.71 1,420,543.76 (1,133.05) 9,324,910.51 9,317,721.25 23,866.11 (16,676.85)

712,611.52 710,855.55 1,755.97 1,016,170.27 1,016,170.27 1,203,053.94 1,203,407.24 (353.30)

328,943.46 329,053.98 (110.52) 562,854.88 563,028.55 (173.67) 647,835.03 648,070.10 (235.07)

1,027,915.48 1,028,223.05 (307.57) 375,661.86 375,784.98 (123.12) 36,328.01 36,339.19 (11.18)

5,911,374.45 5,910,932.91 1,755.97 (1,314.43)

901.75 901.75 59.50 59.50

205.50 205.50 139.62 139.62 12.00 12.00

1,318.37 1,318.37 5,912,692.82 5,912,251.28 1,755.97 (1,314.43)

25,357.50 25,357.50 112,293.83 112,293.83 11,655.00 11,655.00

459.98 459.98 459.98 459.98

150,226.29 150,226.29

29,959,476.70$ 29,959,476.69$ 25,622.08$ (25,622.07)$

Audit Settlement




Regular Assessments 6,826,858.61$ 14,178,860.19$ Errors in Assessments (1,088,959.82) (2,261,685.78)


Net Taxes Assessed 4,204,374.37 9,341,936.82 Interest 8,316.25 18,008.22 Insolvents - Prior Year 3,593.72 3,660.12 Litigations - All Prior Years - Net 28,520.49 52,778.07 Insolvents - Current Year - Net (470.99) (978.21) Insolvents - Prior Year (3,508.83) (3,483.81) Litigations - Current - Net (2,450.63) (5,219.10) Litigations - All Prior Years - Net (28,179.24) (52,069.32) Refunds (5,075.39) (8,594.35)

Net Taxes Collected 4,205,119.75 9,346,038.44 Supernumerary Contribution (7%) 857.81 1,907.89

Amount for Disbursements 4,205,977.56 9,347,946.33




Sub-Total 4,207,691.47 9,353,703.71 Amounts Overpaid (1,713.91) (5,757.38)

Total 4,205,977.56$ 9,347,946.33$



13,714,014.90$ 8,835,920.73$ 43,555,654.43$ (2,215,936.52) (1,335,194.85) (6,901,776.97) 11,498,078.38 7,500,725.88 36,653,877.46

(935,893.24) (59,455.71) (204,219.85)

(767,905.31) (334,427.27) (2,174,302.98) (223,239.35)

(153,399.86) (702,768.80) (980,506.91) (802,671.44) (3,378,757.95) 142,390.52 61,499.18 615,943.36

9,832,600.97 6,271,726.49 29,650,638.65 19,264.37 11,929.13 57,517.97 7,882.81 7,757.75 22,894.40

54,894.65 39,798.29 175,991.50 (866.05) (781.86) (3,097.11)

(7,734.25) (7,595.30) (22,322.19) (6,672.03) (1,432.22) (15,773.98)

(54,474.65) (39,048.09) (173,771.30) (8,856.33) (4,195.75) (26,721.82)

9,836,039.49 6,278,158.44 29,665,356.12 1,959.30 4,725.00

9,837,998.79 6,278,158.44 29,670,081.12

42,653.39 257,719.94 42,653.39 257,719.94

28,015.23 15,888.14 83,449.20 21,077.45 50,829.96

477,870.07 265,589.07 1,399,125.92 526,962.75 366,783.99 2,048,844.96

9,303,846.78 5,910,932.91 27,621,076.65 9,830,809.53 6,277,716.90 29,669,921.61

23,866.11 1,755.97 25,622.08 9,854,675.64 6,279,472.87 29,695,543.69

(16,676.85) (1,314.43) (25,462.57) 9,837,998.79$ 6,278,158.44$ 29,670,081.12$



State County






1,050,285,940 633,348,620 (167,532,280) (94,023,160) 882,753,660 539,325,460

(4,324,660) (53,598,520) (24,046,660)

(30,117,020) (79,778,980) (57,055,840) 10,034,300 8,887,520

755,085,800 436,993,460



General Soldier



Net Taxes Assessed 1,584,638.41 633,855.36 Interest 3,141.56 1,255.78 Insolvents - Prior Year 677.80 271.12 Litigations - All Prior Years - Net 9,688.60 3,895.44 Insolvents - Current Year - Net (181.15) (72.46) Insolvents - Prior Year (645.15) (258.06) Litigations - Current - Net (942.55) (377.02) Litigations - All Prior Years - Net (9,557.35) (3,842.94) Refunds (1,952.07) (780.83)

Net Taxes Collected 1,584,868.10 633,946.39 Supernumerary Contribution (7%) 323.65 129.46

Amount for Disbursement 1,585,191.75 634,075.85




Total 1,585,191.75$ 634,075.85$


Total State

School Taxes

3,150,857.82$ 6,826,858.61$ (502,596.84) (1,088,959.82)

2,648,260.98 5,737,898.79 (206,887.62) (448,256.50) (39,868.26) (86,381.23)

(160,795.56) (348,390.38) (86,782.08) (188,027.84)

(113,105.37) (239,336.94) (518,563.37)

71,290.08 169,200.27 1,985,880.60 4,204,374.37

3,918.91 8,316.25 2,644.80 3,593.72

14,936.45 28,520.49 (217.38) (470.99)

(2,605.62) (3,508.83) (1,131.06) (2,450.63)

(14,778.95) (28,179.24) (2,342.49) (5,075.39)

1,986,305.26 4,205,119.75 404.70 857.81

1,986,709.96 4,205,977.56

39,726.11 68,968.73 39,726.11 68,968.73 5,786.62 12,265.52 4,353.59 9,228.03

94,825.76 202,551.46 184,418.19 361,982.47

1,803,169.44 3,845,709.00 1,987,587.63 4,207,691.47

(877.67) (1,713.91) 1,986,709.96$ 4,205,977.56$




Regular Assessments 6,301,715.64$ 2,520,686.24$ Errors in Assessments (1,005,193.68) (402,077.47)


Net Taxes Assessed 4,151,971.89 1,660,789.01 Interest 8,003.43 3,200.95 Insolvents - Prior Year 1,626.72 650.65 Litigations - All Prior Years - Net 23,456.45 9,382.76 Insolvents - Current Year - Net (434.76) (173.91) Insolvents - Prior Year (1,548.36) (619.30) Litigations - Current - Net (2,319.60) (927.83) Litigations - All Prior Years - Net (23,141.45) (9,256.75) Refunds (3,819.72) (1,527.86)

Net Taxes Collected 4,153,794.60 1,661,517.72 Supernumerary Contribution (7%) 847.95 339.18

Amount for Disbursement 4,154,642.55 1,661,856.90



Sub-Total 4,158,100.07 1,662,592.02 Amounts Overpaid (3,457.52) (735.12)

Total 4,154,642.55$ 1,661,856.90$




630,171.58$ 4,726,286.73$ 14,178,860.19$ (100,519.37) (753,895.26) (2,261,685.78) 529,652.21 3,972,391.47 11,917,174.41 (21,673.06) (162,545.45) (487,636.74) (2,594.80) (19,460.97) (58,382.91)

(32,159.11) (241,193.34) (723,580.02) (1,564.96) (11,737.17) (35,211.51)

(19,389.49) (145,421.19) (436,263.57) (47,867.39) (359,005.41) (1,077,016.23) 10,793.45 80,951.13 242,853.39

415,196.85 3,113,979.07 9,341,936.82 799.36 6,004.48 18,008.22 162.71 1,220.04 3,660.12

2,345.79 17,593.07 52,778.07 (43.47) (326.07) (978.21)

(154.88) (1,161.27) (3,483.81) (231.97) (1,739.70) (5,219.10)

(2,314.30) (17,356.82) (52,069.32) (382.01) (2,864.76) (8,594.35)

415,378.08 3,115,348.04 9,346,038.44 84.79 635.97 1,907.89

415,462.87 3,115,984.01 9,347,946.33

8,307.56 62,306.96 146,097.82 8,307.56 62,306.96 146,097.82 1,212.43 9,093.46 27,280.31

912.19 6,841.51 20,524.48 19,868.99 149,016.70 453,115.32 38,608.73 289,565.59 793,115.75

377,039.37 2,827,797.93 8,560,587.96 415,648.10 3,117,363.52 9,353,703.71

(185.23) (1,379.51) (5,757.38) 415,462.87$ 3,115,984.01$ 9,347,946.33$





Gross Taxes Assessed 3,972,391.47 704,279.94 485,923.97 Act #91-A Exemptions (19,460.97) (2,409.75) (1,288.42) Act #48 Exemptions (241,193.34) (32,497.22) (18,352.95) Other Exempt Property (359,005.41) (81,857.09) (44,740.08) Errors in Exemptions 45,154.35 2,413.04 1,275.40

Net Taxes Assessed 3,397,886.10 589,928.92 422,817.92 Interest 6,522.42 1,105.01 922.27 Insolvents - Prior Year 3,967.20 2,636.20 112.14 Litigations - All Prior Years - Net 22,731.65 11,583.12 396.89 Insolvents - Current Year - Net (326.07) (57.26) (59.29) Insolvents - Prior Year (3,908.43) (2,622.62) (96.25) Litigations - Current - Net (1,784.70) (54.67) (44.24) Litigations - All Prior Years - Net (22,495.40) (11,530.90) (265.36) Refunds (3,010.00) (135.80) (768.98)

Net Taxes Collected 3,399,582.77 590,852.00 423,015.10 Supernumerary Contribution (7%) 695.62 121.68 93.55

Amount for Disbursement 3,400,278.39 590,973.68 423,108.65

DisbursementsSalary of the Revenue Commissioner 9,946.38 1,739.92 1,337.61 Supernumerary Officials 7,483.24 1,309.02 1,006.33 Reappraisal Program 169,743.36 29,668.47 22,951.26


Sub-Total 3,401,156.57 591,129.10 423,214.84 Amounts Due 14,179.69

Sub-Total 3,415,336.26 591,129.10 423,214.84 Amounts Overpaid (15,057.87) (155.42) (106.19)

Total 3,400,278.39$ 590,973.68$ 423,108.65$


TotalArab Arab County School

District 3A District 3A District 3 Boaz Taxes

399,607.11$ 228,346.92$ 5,560,303.58$ 1,395,901.26$ 13,714,014.90$ (63,813.75) (36,465.00) (965,438.50) (182,958.62) (2,215,936.52) 335,793.36 191,881.92 4,594,865.08 1,212,942.64 11,498,078.38

(2,887.71) (1,650.12) (28,045.42) (3,713.32) (59,455.71) (14,955.22) (8,545.84) (389,249.12) (63,111.62) (767,905.31) (33,602.03) (19,201.16) (314,130.96) (127,970.18) (980,506.91) 10,825.85 6,186.20 67,735.20 8,800.48 142,390.52

295,174.25 168,671.00 3,931,174.78 1,026,948.00 9,832,600.97 278.14 158.74 8,357.07 1,920.72 19,264.37 38.57 19.28 273.00 836.42 7,882.81

381.69 48.08 19,522.55 230.67 54,894.65 (39.97) (22.84) (185.90) (174.72) (866.05) (38.57) (19.28) (251.94) (797.16) (7,734.25)

(3,853.72) (934.70) (6,672.03) (381.69) (48.08) (19,522.55) (230.67) (54,474.65) (158.27) (36.20) (4,654.52) (92.56) (8,856.33)

295,254.15 168,770.70 3,930,858.77 1,027,706.00 9,836,039.49 59.57 774.73 214.15 1,959.30

295,313.72 168,770.70 3,931,633.50 1,027,920.15 9,837,998.79

851.77 11,077.63 3,061.92 28,015.23 640.81 8,334.33 2,303.72 21,077.45

14,503.34 188,989.73 52,013.91 477,870.07 15,995.92 208,401.69 57,379.55 526,962.75

279,397.16 159,084.28 3,724,216.40 970,834.02 9,303,846.78 295,393.08 159,084.28 3,932,618.09 1,028,213.57 9,830,809.53

9,686.42 23,866.11 295,393.08 168,770.70 3,932,618.09 1,028,213.57 9,854,675.64

(79.36) (984.59) (293.42) (16,676.85) 295,313.72$ 168,770.70$ 3,931,633.50$ 1,027,920.15$ 9,837,998.79$





Gross Taxes Assessed 882,753,660 201,222,840 138,835,420 Act #91-A Exemptions (4,324,660) (688,500) (368,120) Act #48 Exemptions (53,598,520) (9,284,920) (5,243,700) Other Exempt Property (79,778,980) (23,387,740) (12,782,880) Errors in Exemptions 10,034,300 689,440 364,400




114,173,460 114,173,460 427,715,660 107,377,020 (18,232,500) (18,232,500) (74,264,500) (14,073,740) 95,940,960 95,940,960 353,451,160 93,303,280

(825,060) (825,060) (2,157,340) (285,640) (4,272,920) (4,272,920) (29,942,240) (4,854,740) (9,600,580) (9,600,580) (24,163,920) (9,843,860) 3,093,100 3,093,100 5,210,400 676,960

84,335,500 84,335,500 302,398,060 78,996,000




Allocation Determined By StateSuperintendent of Education 35.10966% 12.09667%


DisbursementsSalary of the Revenue Commissioner 3,492.14 1,203.18 Supernumerary Officials 2,627.34 905.23 Reappraisal Program 59,596.32 20,533.30


Sub-Total 1,186,645.92 409,549.72 Amounts Due 7,180.19 1,770.74

Sub-Total 1,193,826.11 411,320.46 Amounts Overpaid

Total 1,193,826.11$ 411,320.46$




23.58065% 15.24944% 13.96358% 100.00%

801,807.75$ 518,523.42$ 474,800.65$ 3,400,278.39$

2,345.43 1,516.77 1,388.86 9,946.38 1,764.58 1,141.16 1,044.93 7,483.24

40,026.57 25,884.92 23,702.25 169,743.36 44,136.58 28,542.85 26,136.04 187,172.98

752,442.41 504,198.81 449,504.24 3,213,983.59 796,578.99 532,741.66 475,640.28 3,401,156.57

5,228.76 14,179.69 801,807.75 532,741.66 475,640.28 3,415,336.26

(14,218.24) (839.63) (15,057.87) 801,807.75$ 518,523.42$ 474,800.65$ 3,400,278.39$





Gross Taxes Assessed 1,006,114.20 1,206,798.48 1,509,171.30 466,516.40 Act #48 Exemptions (46,424.60) (55,709.52) (69,636.90) (24,273.70) Abatements (82,197.60) (35,587.10) Other Exempt Property (116,938.70) (140,326.44) (175,408.05) (49,219.30) Errors in Exemptions 18,173.60 3,721.92 4,652.40 3,215.40

Net Taxes Assessed 778,726.90 1,014,484.44 1,268,778.75 360,651.70 Interest 1,455.66 1,877.71 2,371.73 734.13 Insolvents - Prior Year 713.60 5,649.00 321.70 Litigations - All Prior Years - Net 11,030.80 24,821.39 680.19 Insolvents - Current Year - Net (81.80) (98.16) (122.70) (67.20) Insolvents - Prior Year (694.20) (5,619.90) (306.60) Litigations - Current - Net (78.10) (93.72) (117.15) (359.50) Litigations - All Prior Years - Net (10,956.20) (24,709.49) (680.19) Refunds (194.00) (291.00) (35.60)


DisbursementsCommissions on Assessments 14,442.14 6,683.74 Commissions on Collections 14,442.13 6,683.73 Salary of the Revenue Commissioner 2,312.63 3,742.85 1,070.07 Reappraisal Program 36,114.24 63,963.84 17,557.63

Sub-Total 67,311.14 67,706.69 31,995.17 Remittances 710,855.55 1,016,170.27 1,203,407.24 329,053.98

Sub-Total 778,166.69 1,016,170.27 1,271,113.93 361,049.15 Amounts Due 1,755.97

Sub-Total 779,922.66 1,016,170.27 1,271,113.93 361,049.15 Amounts Overpaid (353.30) (110.52)

Total 779,922.66$ 1,016,170.27$ 1,270,760.63$ 360,938.63$

Albertville


TotalMunicipal


805,327.65$ 941,792.16$ 1,412,688.24$ 570,867.30$ 53,891.70$ 8,835,920.73$ (105,553.05) (108,779.64) (163,169.46) (91,162.50) (3,776.90) (1,335,194.85) 699,774.60 833,012.52 1,249,518.78 479,704.80 50,114.80 7,500,725.88 (36,410.55) (31,462.20) (47,193.30) (21,364.60) (1,951.90) (334,427.27)

(16,888.56) (16,816.00) (1,910.60) (153,399.86) (73,828.95) (76,697.28) (115,045.92) (48,002.90) (7,203.90) (802,671.44)

4,823.10 5,397.36 2,964.60 17,993.30 557.50 61,499.18 594,358.20 713,361.84 1,090,244.16 411,514.60 39,605.90 6,271,726.49

1,108.54 1,581.11 2,371.96 398.27 30.02 11,929.13 482.55 192.24 288.36 55.10 55.20 7,757.75

1,020.27 680.40 1,020.60 544.64 39,798.29 (100.80) (101.64) (152.46) (57.10) (781.86) (459.90) (165.00) (247.50) (55.10) (47.10) (7,595.30) (539.25) (75.84) (113.76) (54.90) (1,432.22)

(1,020.27) (454.92) (682.38) (544.64) (39,048.09) (53.40) (1,348.26) (2,022.39) (251.10) (4,195.75)

594,795.94 713,669.93 1,090,706.59 411,604.67 39,589.12 6,278,158.44

13,147.33 7,639.68 740.50 42,653.39 13,147.34 7,639.69 740.50 42,653.39

1,771.71 2,252.13 3,451.38 1,184.81 102.56 15,888.14 30,169.35 37,288.10 59,339.73 19,478.63 1,677.55 265,589.07 31,941.06 65,834.90 62,791.11 35,942.81 3,261.11 366,783.99

563,028.55 648,070.10 1,028,223.05 375,784.98 36,339.19 5,910,932.91 594,969.61 713,905.00 1,091,014.16 411,727.79 39,600.30 6,277,716.90

1,755.97 594,969.61 713,905.00 1,091,014.16 411,727.79 39,600.30 6,279,472.87

(173.67) (235.07) (307.57) (123.12) (11.18) (1,314.43) 594,795.94$ 713,669.93$ 1,090,706.59$ 411,604.67$ 39,589.12$ 6,278,158.44$

Guntersville



Albertville Boaz


Gross Taxes Assessed 201,222,840 93,303,280 Act #48 Exemptions (9,284,920) (4,854,740) Abatements (16,439,520) (7,117,420) Other Exempt Property (23,387,740) (9,843,860) Errors in Exemptions 3,634,720 643,080




156,965,360 114,173,460 10,778,340 633,348,620 (18,129,940) (18,232,500) (755,380) (94,023,160) 138,835,420 95,940,960 10,022,960 539,325,460

(5,243,700) (4,272,920) (390,380) (24,046,660) (2,814,760) (3,363,200) (382,120) (30,117,020)

(12,782,880) (9,600,580) (1,440,780) (57,055,840) 899,560 3,598,660 111,500 8,887,520

118,893,640 82,302,920 7,921,180 436,993,460





Fees on Assessments $ 4,425.00$ $Fees on Collections 39,587.57 Acreage Assessments 13,506.88 Deductions from Ad Valorem TaxInterest Collected 14.20 Manufactured Home RegistrationsMail FeesAdvertisingCitations and Probate FeesExcess on Land SalesInterest EarnedCommissions (467.44) 257,953.66 257,953.66 Insolvents - Current Year (130.00) Insolvents - Prior Year 220.00 Insolvents - Prior Year (190.00) Litigations - Current (10.00) Litigations - All Prior Years 15.69 85.00 Litigations - All Prior Years (5.69) (85.00) Errors in Assessments (1,837.05) (320.00) Refunds (8.74)


DisbursementsRemittances 11,217.85 262,028.41 297,620.98 Amounts Overpaid (79.75) (79.75)

Total Disbursements 11,217.85$ 261,948.66$ 297,541.23$




$ $ $ $ 4,425.00$ 39,587.57 13,506.88

83,449.20 50,829.96 1,399,125.92 1,533,405.08 14.20

67,956.00 67,956.00 12,245.57 12,245.57 25,357.50 25,357.50 11,655.00 11,655.00

112,293.83 112,293.83 4,619.82 4,619.82

515,439.88 (130.00) 220.00

(190.00) (10.00) 100.69 (90.69)

(2,157.05) (8.74)

83,449.20 50,829.96 1,399,125.92 234,127.72 2,338,240.54

83,449.20 50,829.96 1,399,125.92 234,127.72 2,338,400.04 (159.50)

83,449.20$ 50,829.96$ 1,399,125.92$ 234,127.72$ 2,338,240.54$

Rates of Taxation October 1, 2007 through September 30, 2010

Office of Revenue Commissioner Exhibit #26 Marshall County

82

State Taxes State taxes were assessed as provided by the Code of Alabama 1975, Section 40-8-3, as follows:

General 2.5 Mills Soldier 1.0 Mill School 3.0 Mills

County Taxes The County Commission levied taxes for county purposes as follows:

General 6.0 Mills Road and Bridge 2.4 Mills Courthouse and Jail .6 Mill Hospital 4.5 Mills County-Wide School 4.5 Mills School District 3 13.0 Mills School District 82 – Albertville 3.5 Mills School District 81 – Guntersville 3.5 Mills Boaz School District 13.0 Mills School District 3A – Arab 3.5 Mills School District 3A – Arab 2.0 Mills

(*) The millage rate for Arab City Schools was increased 2 mills to comply with Amendment 778 of the Constitution of Alabama of 1901 (Act 2005-215) which states that a minimum of 10 mills in local property taxes for general school purposes will be collected. Municipal Taxes Municipal taxes were assessed at the previous year’s rates as follows:

Albertville 5.0 Mills Albertville – Special School Tax 6.0 Mills Albertville – Special School Tax 7.5 Mills Boaz 5.0 Mills Boaz – Special School Tax 7.5 Mills Guntersville 6.0 Mills Guntersville – Special School Tax 9.0 Mills Arab 5.0 Mills Grant 5.0 Mills

Forestry Tax Forestry taxes were assessed at 10 cents per acre of forestland as provided by the Code of Alabama 1975, Section 9-13-193.


Special Fund of the Revenue CommissionerSummary of Receipts, Disbursements and BalanceJuly 1, 2008 through June 30, 2011

Receipts

Interest Earned 6,938.40$ Total Receipts 6,938.40

Disbursements

Furniture and Equipment 5,415.00 Travel 2,310.69 Training and Education 2,291.54 Office Supplies 4,049.79 County General Fund 1,929.75 Software 3,875.00

Total Disbursements 19,871.77

Excess of Receipts Over/(Under) Disbursements (12,933.37)

Balance - July 1, 2008 16,282.38

Balance - June 30, 2011 3,349.01$


Manufactured Home Trust FundSummary of Receipts, Disbursements and BalanceJuly 1, 2008 through June 30, 2011

Receipts

Issuance Fees 6,348.00$ Interest Earned 107.81

Total Receipts 6,455.81

DisbursementsRepairs and Maintenance 1,674.65 Office Supplies 429.34

Total Disbursements 2,103.99

Excess of Receipts Over/(Under) Disbursements 4,351.82

Balance - July 1, 2008 5,100.52

Balance - June 30, 2011 9,452.34$

State Audit: Marshall County Revenue Commissioner

Documents

Transcript of State Audit: Marshall County Revenue Commissioner