State Audit: Marshall County Revenue Commissioner

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
Ronald L. Jones, Chief Examiner
12-267
Table of Contents
Page
Summary
Contains items pertaining to state and local legal compliance.

Schedule of State and Local Compliance and Other Findings
Contains detailed information about findings pertaining to state and local legal
compliance and other findings.
Financial Information
Exhibit #1
Summary of Audit Settlement
2009 2010 Tax Year

Exhibit #2
Detail of Disbursements and Audit Settlement
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
38
Exhibit #12
42
Exhibit #13
44
Exhibit #14
46
Exhibit #15
50

Marshall County
Table of Contents
Page
Exhibit #16
52
Exhibit #17
54
2007 2008 Tax Year

Exhibit #18 Detail of Disbursements and Audit Settlement
56
Exhibit #19
62
Exhibit #20
66
Exhibit #21
68
Exhibit #22
70
Exhibit #23
74
Exhibit #24
76
Exhibit #25
80
Exhibit #26
Rates of Taxation
82
Exhibit #27
Special Fund of the Revenue Commissioner

Summary of Receipts, Disbursements and Balance
83
Manufactured Home Trust Fund

84
Exhibit #28
___________________________________________

Marshall County
Department of
Examiners of Public Accounts

SUMMARY
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 Commissioners 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
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 Commissioners 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 OBannon, Audit Manager; and
Deborah Springer, Examiner of Public Accounts.
12-267
Schedule of State and Local

Compliance and Other Findings

For the Period October 1, 2007 through September 30, 2010
Ref.
No.
2010-01
Finding/Noncompliance
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.

Marshall County

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.

Marshall County

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.
2010-04
Recommendation:
Rollbacks for current use property should be assessed pursuant to the Code of
Alabama 1975, Section 40-7-25.3.
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.

Marshall County

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.

Marshall County
This Page Intentionally Blank
Financial Information

2009-2010
Audit Settlement
Amounts
Amounts
Due
Overpaid
State of Alabama
General Ad Valorem Tax
Soldier Ad Valorem Tax
School Ad Valorem Tax
Total State of Alabama
Marshall County
Road and Bridge Ad Valorem Tax
Courthouse and Jail Ad Valorem Tax
Hospital Ad Valorem Tax
Sub-Total
Fees and Commissions on Assessments
Fees and Commissions on Collections
Interest Earned on Bank Accounts
Total Marshall County
12.69
12.69
3.96
29.34
Guntersville City Board of Education

Ad Valorem Taxes
County-Wide Ad Valorem Taxes
District 81 Ad Valorem Taxes
Total Guntersville City Board of
Education Ad Valorem Taxes
Sub-Total Forward

Marshall County
(1,231.79)
(480.34)
(126.80)
(909.77)
(2,748.70)
Marshall County Schools

Albertville City Board of Education
Ad Valorem Taxes
Total Albertville City Board of
Arab City Board of Education

Ad Valorem Taxes
District 3A Ad Valorem Taxes 3.5 Mills
District 3A Ad Valorem Taxes 2.0 Mills
Total Arab City Board of
(487.01)
(191.55)
(564.42)
(1,242.98)
2008-2009
Audit Settlement
Amounts
Amounts
Due
Overpaid
(619.35)
(227.12)
(61.15)
(464.28)
(1,371.90)
(7.39)
(7.40)
4.33
4.33
(2,748.70)
(1,386.69)
(228.80)
(166.51)
(115.03)
(87.01)
(395.31)
(202.04)
(108.67)
(90.98)
(57.18)
(58.31)
(199.65)
(115.49)
(138.64)
(54.41)
(71.12)
(42.94)
8,165.73
3,995.46
8,165.73
(193.05)
$ 8,195.07
$ (4,779.69)
(220.16)
(86.84)
(272.13)
(579.13)
3,995.46
(114.06)
3,999.79
$ (2,397.41)
Exhibit #1
2007-2008
Audit Settlement
Amounts
Amounts
Due
Overpaid
Combined
Amounts
Due
(556.73) $
(279.51)
(877.67)
(1,713.91)
(3,457.52)
(735.12)
(185.23)
(1,379.51)
(5,757.38)
(79.75)
(79.75)
(5,916.88)
5,228.76
Combined
Amounts
Overpaid
12.69
12.69
8.29
33.67
(10,052.27)
5,228.76
(155.42)
1,770.74
(106.19)
(752.77)
4,884.93
1,770.74
(165.85)
(255.48)
1,604.89
(421.33)
1,604.89
16,685.92
(14,297.60)
21,847.61
(22,190.00) $
28,880.78

Marshall County
(10,026.89)
(408.94)
(408.94)
(255.48)
(255.48)
(14,428.00)
(176.71)
21,847.61
9,686.42
8.29
8.29
5,228.76
1,770.74
(1,263.90)
(557.90)
(1,714.22)
(3,536.02)
(5,308.66)
(1,442.58)
(373.18)
(2,753.56)
(9,877.98)
(74.45)
(74.46)
4,884.93
(14,218.24)
(79.36)
9,686.42
(343.83)
(408.94)
(106.19)
1,770.74
(1,263.90) $
(557.90)
(1,714.22)
(3,536.02)
(5,308.66)
(1,442.58)
(373.18)
(2,753.56)
(9,877.98)
(87.14)
(87.15)
(155.42)
5,228.76
Net Settlement
Amounts
Amounts
Due
Overpaid
(14,428.00)
(176.71)
21,847.61
(14,604.71)
21,847.61
(29,367.10) $
28,345.72
(14,604.71)
$
(28,832.04)
Exhibit #1

2009-2010
Audit Settlement
Amounts
Amounts
Due
Overpaid
Sub-Total Brought Forward
$ 8,195.07
Marshall County Board of Education

Ad Valorem Taxes
Total County Board of
Boaz City Board of Education
Ad Valorem Taxes
Ad Valorem Taxes
Total Boaz City Board of Education
Ad Valorem Taxes
Total Marshall County School
Ad Valorem Taxes
8,165.73
Municipal
Ad Valorem Taxes
Albertville Regular Ad Valorem Taxes
Albertville Special Ad Valorem Taxes
Albertville Special Ad Valorem Taxes
Boaz Regular Ad Valorem Taxes
Boaz Special Ad Valorem Taxes
Guntersville Regular Ad Valorem Taxes
Guntersville Special Ad Valorem Taxes
Arab Ad Valorem Taxes
Grant Ad Valorem Taxes
Total Municipal Ad Valorem Taxes
Grand Total

Marshall County
$ (4,779.69)
2008-2009
Audit Settlement
Amounts
Amounts
Due
Overpaid
$
3,999.79
(326.45)
(1,361.41)
(173.60)
(554.42)
(1,687.86)
(728.02)
(131.17)
(68.33)
(178.92)
(151.77)
(310.09)
(220.10)
(2,785.96)
3,995.46
(191.11)
(212.19)
(336.92)
(85.80)
(95.03)
(170.34)
(218.19)
(96.19)
(10.40)
(1,416.17)
$ 8,195.07
$ (2,397.41)
$ (8,193.81)
(1,379.71)
(37.51)
(125.94)
(151.55)
(34.07)
(71.00)
(67.17)
(123.57)
(39.02)
(649.83)
$
3,999.79
$ (3,995.36)
Exhibit #1
2007-2008
Audit Settlement
Amounts
Amounts
Due
Overpaid
$
16,685.92
(22,190.00) $
7,180.19
Combined
Amounts
Due
28,880.78
Combined
Amounts
Overpaid
$
7,180.19
(984.59)
7,180.19
(984.59)
23,866.11
25,622.08
6,680.14
(3,400.47)
6,680.14
(28,832.04)
(2,900.42)
(2,900.42)
(1,039.13)
(293.42)
(624.11)
(624.11)
(1,133.05)
(1,663.24)
(1,663.24)
(353.30)
(110.52)
(173.67)
(235.07)
(307.57)
(123.12)
(11.18)
(1,314.43)
$
(500.05)
(2,900.42)
(1,039.13)
1,755.97
28,345.72
(839.63)
(16,676.85)
1,755.97
7,180.19
(29,367.10) $
Net Settlement
Amounts
Amounts
Due
Overpaid
(25,622.07) $

Marshall County
36,027.30
(20,842.52)
35,017.57
1,755.97
(228.62)
(338.13)
(841.77)
(230.39)
(339.70)
(472.58)
(649.33)
(258.33)
(21.58)
(3,380.43)
1,527.35
1,755.97
37,816.94
(37,811.24) $
(19,832.79)
(338.13)
(841.77)
(230.39)
(339.70)
(472.58)
(649.33)
(258.33)
(21.58)
(3,151.81)
1,527.35
36,553.21
(36,547.51)
Exhibit #1

Commissions
and Special
Deductions
Total
Collections
State of Alabama
Sub-Total
Forestry Commission - Forestry Acreage Assessment
Manufactured Home Registrations
Marshall County
Sub-Total
Provision for Salary of the Revenue Commissioner
Provision for Supernumerary Officials
Provision for Reappraisal Maintenance
Mail Fees
Interest Earned - General Fund
(295,649.00)
(151,701.39)
(37,925.91)
(284,441.63)
(769,717.93)
274,494.21
274,494.21
91,575.63
50,829.96
1,300,000.00
15,572.94
1,159.64
32,159.75
2,016.00
10,080,663.94
$
14,601,883.32
(114,027.97)
(58,074.44)
(181,059.32)
(353,161.73)
(468.28)
(353,630.01)
4,437,212.77
1,774,886.29
443,719.81
3,327,911.74
9,983,730.61
3,825.00
42,200.00
Sub-Total Forward

Marshall County
1,698,596.94
679,438.41
2,119,310.59
4,497,345.94
11,775.30
12,098.14
4,521,219.38
1,221,676.08
$
868,046.07
Exhibit #2
Net Amount
to Be
Remitted
1,584,568.97
621,363.97
1,938,251.27
4,144,184.21
11,307.02
12,098.14
4,167,589.37
Remittances
4,141,563.77
1,623,184.90
405,793.90
3,043,470.11
9,214,012.68
278,319.21
316,694.21
91,575.63
50,829.96
1,300,000.00
15,572.94
1,159.64
32,159.75
2,016.00
11,302,340.02
$
15,469,929.39
Audit Settlement
Amounts
Amounts
Due
Overpaid
1,585,055.98
621,555.52
1,938,815.69
4,145,427.19
11,307.02
12,098.14
4,168,832.35
(1,242.98)
4,142,795.56
1,623,665.24
405,920.70
3,044,379.88
9,216,761.38
278,306.52
316,681.52
91,575.63
50,829.96
1,300,000.00
15,572.94
1,155.68
32,159.75
2,016.00
11,305,059.38
$
15,473,891.73

Marshall County
(487.01)
(191.55)
(564.42)
(1,242.98)
(1,231.79)
(480.34)
(126.80)
(909.77)
(2,748.70)
12.69
12.69
3.96
29.34
$
29.34
(2,748.70)
$
(3,991.68)
Exhibit #2

Commissions
and Special
Deductions
Total
Collections

Ad Valorem Taxes
County-Wide Taxes
District 82 Taxes
Total Albertville City Board of Education Ad Valorem Taxes
Total Albertville City Board of Education
14,601,883.32
868,046.07
883,456.87
621,852.24
1,505,309.11
646.00
1,505,955.11
(41,625.68)
(29,562.63)
(71,188.31)
419,579.33
436,257.94
855,837.27
42.50
855,879.77
(19,769.24)
(20,773.85)
(40,543.09)

Ad Valorem Taxes
County-Wide Taxes
District 3A Taxes 3.5 Mills
Total Arab City Board of Education Ad Valorem Taxes
Total Arab City Board of Education
535,289.40
305,569.42
174,610.86
1,015,469.68
100.00
1,015,569.68
(25,221.13)
(14,343.41)

Ad Valorem Taxes
County-Wide Taxes
District 3 Taxes
Total Marshall County Board of Education Ad Valorem Taxes
Total Marshall County Board of Education
1,260,395.37
4,314,742.48
5,575,137.85
11,153.61
5,586,291.46

Ad Valorem Taxes
County-Wide Taxes
District 81 Taxes
Total Guntersville City Board of Education Ad Valorem Taxes
Total Guntersville City Board of Education
Sub-Total Forward

Marshall County
23,565,579.34
(71,188.31)
(40,543.09)
(39,564.54)
(39,564.54)
(59,385.82)
(200,723.81)
(260,109.63)
(260,109.63)
$
456,640.50
Exhibit #2
Net Amount
to Be
Remitted
$
15,469,929.39
Remittances
$
15,473,891.73
841,831.19
592,289.61
1,434,120.80
646.00
1,434,766.80
842,059.99
592,456.12
1,434,516.11
646.00
1,435,162.11
399,810.09
415,484.09
815,294.18
42.50
815,336.68
399,918.76
415,575.07
815,493.83
42.50
815,536.33
510,068.27
291,226.01
174,610.86
975,905.14
100.00
976,005.14
510,206.91
291,280.42
166,445.13
967,932.46
100.00
968,032.46
1,201,009.55
4,114,018.67
5,315,028.22
11,153.61
5,326,181.83
1,201,336.00
4,115,380.08
5,316,716.08
11,153.61
5,327,869.69
24,022,219.84
Audit Settlement
Amounts
Amounts
Due
Overpaid
24,020,492.32

Marshall County
29.34
(3,991.68)
(228.80)
(166.51)
(395.31)
(395.31)
(108.67)
(90.98)
(199.65)
(199.65)
(138.64)
(54.41)
8,165.73
8,165.73
(193.05)
8,165.73
(193.05)
(326.45)
(1,361.41)
(1,687.86)
(1,687.86)
$
8,195.07
(6,467.55)
Exhibit #2

Commissions
and Special
Deductions
Total
Collections

Ad Valorem Taxes
County-Wide Taxes
Total Boaz City Board of Education Ad Valorem Taxes
Total Marshall County Schools
23,565,579.34
456,640.50
506,627.96
1,035,613.05
1,542,241.01
146.00
1,542,387.01
10,506,083.03
(73,649.14)
(485,054.71)
Municipal
Ad Valorem Taxes
Albertville Regular
Albertville Regular 6.0 Mills
Albertville Special 7.5 Mills
Boaz Regular
Boaz Special
Guntersville Regular
Guntersville Special
Arab
Grant
822,854.40
1,072,528.55
1,336,548.90
368,711.84
599,317.24
740,298.28
1,125,949.77
426,553.07
47,123.69
6,539,885.74
(67,040.48)
(47,883.88)
(60,975.36)
(29,985.78)
(27,632.89)
(60,011.14)
(51,396.97)
(34,333.92)
(3,730.94)
(382,991.36)

Albertville
Guntersville
Boaz
Arab
Grant
Total Manufactured Home Registrations
Total Municipalities
646.00
42.50
146.00
100.00
6.00
940.50
6,540,826.24
(382,991.36)
Officials and Individuals

Advertising
Excess Land Sales - Trust Fund
Probate Judge Fees
Firemen's Annuity Fund
Interest Earned - Special Fund of the Revenue Commissioner
Interest Earned - Special Fund of the Probate Judge
Total Officials and Others
Grand Total

Marshall County
31,320.00
127,566.57
14,065.00
4.00
144.46
144.46
173,244.49
$
10
(23,870.70)
(49,778.44)
(73,649.14)
31,822,037.08
Exhibit #2
Net Amount
to Be
Remitted
$
24,022,219.84
Audit Settlement
Amounts
Amounts
Due
Overpaid
Remittances
$
24,020,492.32
8,195.07
(6,467.55)
482,757.26
985,834.61
1,468,591.87
146.00
1,468,737.87
10,021,028.32
482,888.43
986,013.53
1,468,901.96
146.00
1,469,047.96
10,015,648.55
755,813.92
1,024,644.67
1,275,573.54
338,726.06
571,684.35
680,287.14
1,074,552.80
392,219.15
43,392.75
6,156,894.38
756,005.03
1,024,856.86
1,275,910.46
338,811.86
571,779.38
680,457.48
1,074,770.99
392,315.34
43,403.15
6,158,310.55
(191.11)
(212.19)
(336.92)
(85.80)
(95.03)
(170.34)
(218.19)
(96.19)
(10.40)
(1,416.17)
646.00
42.50
146.00
100.00
6.00
940.50
6,157,834.88
646.00
42.50
146.00
100.00
6.00
940.50
6,159,251.05
(1,416.17)
31,320.00
127,566.57
14,065.00
4.00
144.46
144.46
173,244.49
31,320.00
127,566.57
14,065.00
4.00
144.46
144.46
173,244.49
31,822,037.08
31,822,035.82

Marshall County
(131.17)
(178.92)
(310.09)
(310.09)
(2,785.96)
8,165.73
8,195.07
11
(8,193.81)
Exhibit #2

State
Taxes
Regular Assessments
Errors in Assessments
Gross Taxes Assessed
Homestead Exemptions
Act #91-A Exemptions
Act #48 Exemptions
Act #91-B Exemptions
Abatements
Other Exempt Property
Errors in Exemptions
Net Taxes Assessed
Interest
Insolvents - Prior Year
Litigations - All Prior Years - Net
Insolvents - Current Year - Net
Litigations - Current - Net
Refunds
Net Taxes Collected
Disbursements
Commissions on Assessments
Commissions on Collections
Salary of the Revenue Commissioner
Supernumerary Officials
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Due
Sub-Total
Amounts Overpaid
Total

Marshall County
12
6,953,005.80 $
(688,167.87)
6,264,837.93
(411,374.60)
(88,498.28)
(365,379.56)
(151,321.04)
(99,243.55)
(683,700.42)
33,944.80
4,499,265.28
9,602.17
2,611.57
31,626.06
(2,800.07)
(2,574.13)
(3,782.61)
(30,225.57)
(6,376.76)
4,497,345.94
County
Taxes
14,440,858.20
(1,429,271.73)
13,011,586.47
(438,232.41)
(55,537.92)
(758,865.24)
(32,667.30)
(382,796.55)
(1,419,993.18)
64,467.63
9,987,961.50
20,971.81
5,424.03
59,492.43
(5,815.53)
(5,346.27)
(8,045.19)
(56,502.72)
(14,409.45)
9,983,730.61
73,675.95
73,675.95
13,135.06
9,227.87
183,446.90
353,161.73
4,145,427.19
4,498,588.92
156,017.49
156,017.49
29,169.50
20,492.85
408,020.60
769,717.93
9,216,761.38
9,986,479.31
4,498,588.92
(1,242.98)
4,497,345.94 $
9,986,479.31
(2,748.70)
9,983,730.61
Exhibit #3
County
School
Taxes
$
Municipal
Taxes
13,988,616.58 $
(1,317,931.43)
12,670,685.15
9,057,675.73 $
(1,022,600.87)
8,035,074.86
(55,931.85)
(805,820.34)
(346,114.68)
(1,350,270.74)
30,118.86
10,488,781.08
22,570.87
5,350.57
63,404.68
(4,511.74)
(5,304.49)
(6,510.48)
(59,610.71)
(10,174.86)
10,493,994.92
(131,366.36)
(1,051,097.85)
40,482.58
6,546,978.55
11,916.85
4,486.52
42,541.09
(5,323.80)
(4,381.43)
(5,633.45)
(42,246.49)
(8,452.10)
6,539,885.74
30,047.07
21,109.24
433,898.40
485,054.71
10,003,560.44
10,488,615.15
8,165.73
10,496,780.88
(2,785.96)
10,493,994.92 $
44,566.63
44,566.63
19,224.00
274,634.10
382,991.36
6,158,310.55
6,541,301.91
6,541,301.91
(1,416.17)
6,539,885.74 $

Marshall County
Total
Ad Valorem
Taxes
44,440,156.31
(4,457,971.90)
39,982,184.41
(849,607.01)
(199,968.05)
(2,276,179.82)
(183,988.34)
(613,406.46)
(4,505,062.19)
169,013.87
31,522,986.41
65,061.70
17,872.69
197,064.26
(18,451.14)
(17,606.32)
(23,971.73)
(188,585.49)
(39,413.17)
31,514,957.21
274,260.07
274,260.07
91,575.63
50,829.96
1,300,000.00
1,990,925.73
29,524,059.56
31,514,985.29
8,165.73
31,523,151.02
(8,193.81)
31,514,957.21
13
Exhibit #3

State
Taxable Valuations
Regular Assessments
Gross Valuations Assessed
Act #48 Exemptions
Abatements
Net Valuations Taxable

Marshall County
1,069,693,200
(105,871,980)
963,821,220
(63,288,400)
(13,615,120)
(56,212,240)
(23,280,160)
(28,355,300)
(105,184,680)
5,852,960
679,738,280
14
County
1,069,693,200
(105,871,980)
963,821,220
(32,461,660)
(4,113,920)
(56,212,240)
(2,419,800)
(28,355,300)
(105,184,680)
4,775,380
739,849,000
Exhibit #3
County
School
Municipal
1,069,693,200
(105,871,980)
963,821,220
650,416,860
(73,551,620)
576,865,240
(4,111,920)
(56,212,240)
(24,841,140)
(105,184,680)
2,986,220
801,298,600
(25,928,780)
(72,463,620)
3,538,500
457,170,200

Marshall County
15
Exhibit #3

Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Overpaid
Total

Marshall County
16
General
Soldier
2,674,233.00 $
(264,679.95)
2,409,553.05
(158,221.00)
(34,037.80)
(140,530.60)
(58,200.40)
(70,888.25)
(262,961.70)
14,632.40
1,699,345.70
3,682.59
1,004.45
10,883.05
(1,076.95)
(990.05)
(1,454.85)
(10,344.40)
(2,452.60)
1,698,596.94
1,069,693.20
(105,871.98)
963,821.22
(63,288.40)
(13,615.12)
(56,212.24)
(23,280.16)
(28,355.30)
(105,184.68)
5,852.96
679,738.28
1,472.67
401.78
4,373.22
(430.78)
(396.02)
(581.94)
(4,157.76)
(981.04)
679,438.41
17,700.97
17,700.97
4,962.85
3,486.58
70,176.60
114,027.97
1,585,055.98
1,699,083.95
(487.01)
1,698,596.94 $
13,588.77
13,588.77
1,985.18
1,394.62
27,517.10
58,074.44
621,555.52
679,629.96
(191.55)
679,438.41
Exhibit #4
School
$
3,209,079.60 $
(317,615.94)
2,891,463.66
(189,865.20)
(40,845.36)
(168,636.72)
(69,840.48)
Total
State
Taxes
(315,554.04)
13,459.44
2,120,181.30
4,446.91
1,205.34
16,369.79
(1,292.34)
(1,188.06)
(1,745.82)
(15,723.41)
(2,943.12)
2,119,310.59
6,953,005.80
(688,167.87)
6,264,837.93
(411,374.60)
(88,498.28)
(365,379.56)
(151,321.04)
(99,243.55)
(683,700.42)
33,944.80
4,499,265.28
9,602.17
2,611.57
31,626.06
(2,800.07)
(2,574.13)
(3,782.61)
(30,225.57)
(6,376.76)
4,497,345.94
42,386.21
42,386.21
6,187.03
4,346.67
85,753.20
181,059.32
1,938,815.69
2,119,875.01
(564.42)
2,119,310.59 $
73,675.95
73,675.95
13,135.06
9,227.87
183,446.90
353,161.73
4,145,427.19
4,498,588.92
(1,242.98)
4,497,345.94

Marshall County
17
Exhibit #4

General
Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Overpaid
Total

Marshall County
18
Road
and Bridge
6,418,159.20 $
(635,231.88)
5,782,927.32
(194,769.96)
(24,683.52)
(337,273.44)
(14,518.80)
(170,131.80)
(631,108.08)
28,652.28
4,439,094.00
9,319.97
2,410.68
26,440.61
(2,584.68)
(2,376.12)
(3,575.64)
(25,111.85)
(6,404.20)
4,437,212.77
2,567,263.71
(254,092.68)
2,313,171.03
(77,907.95)
(9,873.42)
(134,909.03)
(5,807.52)
(68,052.80)
(252,442.84)
11,460.92
1,775,638.39
3,728.36
964.27
10,576.42
(1,033.86)
(950.45)
(1,430.26)
(10,044.90)
(2,561.68)
1,774,886.29
45,087.13
45,087.13
12,964.09
9,107.95
183,402.70
295,649.00
4,142,795.56
4,438,444.56
(1,231.79)
4,437,212.77 $
35,497.73
35,497.73
5,185.74
3,643.19
71,877.00
151,701.39
1,623,665.24
1,775,366.63
(480.34)
1,774,886.29
Exhibit #5
Courthouse
and Jail
$
Hospital
Total
County
Taxes
641,815.89 $
(63,523.26)
578,292.63
(19,477.03)
(2,468.34)
(33,727.69)
(1,451.88)
(17,013.10)
(63,111.20)
2,865.22
443,908.61
931.34
241.07
2,644.21
(258.48)
(237.61)
(357.56)
(2,511.35)
(640.42)
443,719.81
4,813,619.40 $
(476,423.91)
4,337,195.49
(146,077.47)
(18,512.64)
(252,955.08)
(10,889.10)
(127,598.85)
(473,331.06)
21,489.21
3,329,320.50
6,992.14
1,808.01
19,831.19
(1,938.51)
(1,782.09)
(2,681.73)
(18,834.62)
(4,803.15)
3,327,911.74
14,440,858.20
(1,429,271.73)
13,011,586.47
(438,232.41)
(55,537.92)
(758,865.24)
(32,667.30)
(382,796.55)
(1,419,993.18)
64,467.63
9,987,961.50
20,971.81
5,424.03
59,492.43
(5,815.53)
(5,346.27)
(8,045.19)
(56,502.72)
(14,409.45)
9,983,730.61
8,874.40
8,874.40
1,296.44
910.77
17,969.90
37,925.91
405,920.70
443,846.61
(126.80)
443,719.81 $
66,558.23
66,558.23
9,723.23
6,830.94
134,771.00
284,441.63
3,044,379.88
3,328,821.51
(909.77)
3,327,911.74 $
156,017.49
156,017.49
29,169.50
20,492.85
408,020.60
769,717.93
9,216,761.38
9,986,479.31
(2,748.70)
9,983,730.61

Marshall County
19
Exhibit #5

County-Wide
Regular Assessments
Act #48 Exemptions
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Due
Sub-Total
Amounts Overpaid
Total

Marshall County
4,813,619.40 $
(476,423.91)
4,337,195.49
(18,503.64)
(252,955.08)
(473,331.06)
13,437.99
3,605,843.70
7,355.10
1,808.01
25,059.77
(1,938.51)
(1,782.09)
(2,744.73)
(24,036.20)
(4,216.12)
3,605,348.93
Albertville
District 82
851,893.98 $
(101,093.72)
750,800.26
(1,973.30)
(33,763.03)
(91,882.00)
307.93
623,489.86
1,125.21
478.87
11,783.80
(327.25)
(460.18)
(535.15)
(11,783.80)
(1,919.12)
621,852.24
Guntersville
District 81
578,449.13
(57,661.94)
520,787.19
(1,697.50)
(19,680.15)
(70,614.18)
7,758.94
436,554.30
746.71
130.62
396.82
(661.43)
(129.15)
(78.96)
(328.08)
(372.89)
436,257.94
10,523.60
7,393.27
151,955.70
169,872.57
3,436,410.09
3,606,282.66
1,831.42
1,286.61
26,444.60
29,562.63
592,456.12
622,018.75
1,287.28
904.37
18,582.20
20,773.85
415,575.07
436,348.92
3,606,282.66
(933.73)
3,605,348.93 $
622,018.75
(166.51)
621,852.24 $
436,348.92
(90.98)
436,257.94
20
Exhibit #6
Arab
District 3A
$
County
District 3
396,038.79 $
(48,496.00)
347,542.79
(2,829.47)
(15,322.44)
(23,053.38)
113.96
306,451.46
443.27
12.25
381.69
(160.23)
(12.25)
(1,165.08)
(381.69)
226,307.88 $
(27,712.00)
198,595.88
(1,616.84)
(8,755.68)
(13,173.36)
65.12
175,115.12
253.06
7.00
48.08
(91.56)
(7.00)
(665.76)
(48.08)
305,569.42
174,610.86
889.11
624.60
12,829.70
14,343.41
291,280.42
305,623.83
Arab
District 3A
305,623.83
(54.41)
305,569.42 $
166,445.13
166,445.13
8,165.73
174,610.86
174,610.86

Marshall County
Boaz
5,619,502.46 $
(432,930.68)
5,186,571.78
(25,914.72)
(413,895.30)
(448,336.98)
8,085.74
4,306,510.52
10,482.73
1,485.64
23,903.29
(798.98)
(1,485.64)
(486.72)
(21,201.63)
(3,666.73)
4,314,742.48
1,502,804.94 $
(173,613.18)
1,329,191.76
(3,396.38)
(61,448.66)
(229,879.78)
349.18
1,034,816.12
2,164.79
1,428.18
1,831.23
(533.78)
(1,428.18)
(834.08)
(1,831.23)
12,430.02
8,732.59
179,561.20
200,723.81
4,115,380.08
4,316,103.89
3,085.64
2,167.80
44,525.00
49,778.44
986,013.53
1,035,791.97
4,316,103.89
(1,361.41)
4,314,742.48 $
1,035,791.97
(178.92)
1,035,613.05 $
21
1,035,613.05
Total School
Taxes
13,988,616.58
(1,317,931.43)
12,670,685.15
(55,931.85)
(805,820.34)
(1,350,270.74)
30,118.86
10,488,781.08
22,570.87
5,350.57
63,404.68
(4,511.74)
(5,304.49)
(6,510.48)
(59,610.71)
(10,174.86)
10,493,994.92
30,047.07
21,109.24
433,898.40
485,054.71
10,003,560.44
10,488,615.15
8,165.73
10,496,780.88
(2,785.96)
10,493,994.92
Exhibit #6

County-Wide
Taxable Valuations
Regular Assessments
Act #48 Exemptions
Net Taxes Assessed
1,069,693,200
(105,871,980)
963,821,220
(4,111,920)
(56,212,240)
(105,184,680)
2,986,220
801,298,600

Marshall County
22
Albertville
District 82
243,398,280
(28,883,920)
214,514,360
(563,800)
(9,646,580)
(26,252,000)
87,980
178,139,960
Guntersville
District 81
165,271,180
(16,474,840)
148,796,340
(485,000)
(5,622,900)
(20,175,480)
2,216,840
124,729,800
Exhibit #6
Arab
District 3A
113,153,940
(13,856,000)
99,297,940
(808,420)
(4,377,840)
(6,586,680)
32,560
87,557,560
Arab
District 3A
113,153,940
(13,856,000)
99,297,940
(808,420)
(4,377,840)
(6,586,680)
32,560
87,557,560

Marshall County
County
District 3
432,269,420
(33,302,360)
398,967,060
(1,993,440)
(31,838,100)
(34,487,460)
621,980
331,270,040
23
Boaz
115,600,380
(13,354,860)
102,245,520
(261,260)
(4,726,820)
(17,683,060)
26,860
79,601,240
Exhibit #6

Marshall
County Board
of Education
Allocation Determined By
State Superintendent of Education
34.95904%
County-Wide Taxes for Disbursement

Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Overpaid
Total

Marshall County
Guntersville
City Board
of Education
24
11.63769%
1,260,395.37
3,678.95
2,584.62
53,122.25
59,385.82
1,201,336.00
1,260,721.82
(326.45)
1,260,395.37 $
419,579.33
1,224.70
860.41
17,684.13
19,769.24
399,918.76
419,688.00
(108.67)
419,579.33
Exhibit #7
Albertville
City Board
of Education
Arab
City Board
of Education
24.50406%
Boaz
City Board
of Education
14.84709%
883,456.87
2,578.71
1,811.65
37,235.32
41,625.68
842,059.99
883,685.67
(228.80)
883,456.87 $
535,289.40
14.05212%
$
1,562.45
1,097.68
22,561.00
25,221.13
510,206.91
535,428.04
(138.64)
535,289.40 $

Marshall County
Total
County-Wide
School Tax
506,627.96
100.00%
$
1,478.79
1,038.91
21,353.00
23,870.70
482,888.43
506,759.13
(131.17)
506,627.96 $
25
3,605,348.93
10,523.60
7,393.27
151,955.70
169,872.57
3,436,410.09
3,606,282.66
(933.73)
3,605,348.93
Exhibit #7

Albertville
Special
Regular
Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Overpaid
Total

Marshall County
$ 1,216,991.40 $ 1,460,389.68 $ 1,825,487.10

(144,419.60)
(173,303.52)
(216,629.40)
1,072,571.80
1,287,086.16
1,608,857.70
(48,232.90)
(57,879.48)
(72,349.35)
(69,546.10)
(131,260.00)
(157,512.00)
(196,890.00)
1,657.90
347.88
434.85
825,190.70
1,072,042.56
1,340,053.20
1,610.60
1,932.35
2,416.05
684.10
820.92
1,026.15
11,317.20
433.20
25,250.99
(467.50)
(561.00)
(701.25)
(657.40)
(788.88)
(986.10)
(764.50)
(917.40)
(1,146.75)
(11,317.20)
(433.20)
(25,250.99)
(2,741.60)
(4,112.40)
822,854.40
1,072,528.55
1,336,548.90
15,234.29
15,234.29
2,445.60
3,094.98
3,936.56
34,126.30
44,788.90
57,038.80
67,040.48
47,883.88
60,975.36
756,005.03
1,024,856.86
1,275,910.46
823,045.51
1,072,740.74
1,336,885.82
(191.11)
(212.19)
(336.92)
822,854.40 $ 1,072,528.55 $ 1,336,548.90
26
Boaz
Regular
Special
$
578,001.90
(66,774.30)
511,227.60
(23,634.10)
(35,681.70)
(88,415.30)
4,930.90
368,427.40
810.54
549.30
1,295.79
(205.30)
(549.30)
(320.80)
(1,295.79)
368,711.84
6,827.94
6,827.95
1,092.59
15,237.30
29,985.78
338,811.86
368,797.64
(85.80)
368,711.84
Exhibit #8
Guntersville
Regular
Special
Special
$
867,002.85
(100,161.45)
766,841.40
(35,451.15)
Grant
565,769.70 $
(69,280.00)
496,489.70
(21,889.20)
(13,968.00)
(32,933.40)
112.80
427,811.90
634.47
17.50
544.64
(228.90)
(17.50)
(1,664.40)
(544.64)
599,317.24
991,627.08 $ 1,487,440.62 $
(98,849.04)
(148,273.56)
892,778.04
1,339,167.06
(33,737.40)
(50,606.10)
(10,334.76)
(121,052.88)
(181,579.32)
13,151.04
19,726.56
740,804.04
1,126,708.20
1,282.36
1,923.75
223.92
335.88
680.28
1,020.42
(1,133.88)
(1,700.82)
(221.40)
(332.10)
(135.36)
(203.04)
(562.44)
(843.66)
(639.24)
(958.86)
740,298.28
1,125,949.77
426,553.07
64,965.40 $ 9,057,675.73
(4,910.00)
(1,022,600.87)
60,055.40
8,035,074.86
(2,335.00)
(346,114.68)
(1,835.80)
(131,366.36)
(8,832.00)
(1,051,097.85)
31.70
40,482.58
47,084.30
6,546,978.55
56.59
11,916.85
4.80
4,486.52
54.90
42,541.09
(17.20)
(5,323.80)
(4.80)
(4,381.43)
(5,633.45)
(54.90)
(42,246.49)
(8,452.10)
47,123.69
6,539,885.74
1,784.99
25,847.90
27,632.89
571,779.38
599,412.27
(95.03)
599,317.24
13,716.31
13,716.31
2,179.32
3,319.07
30,399.20
48,077.90
60,011.14
51,396.97
680,457.48
1,074,770.99
740,468.62
1,126,167.96
(170.34)
(218.19)
740,298.28 $ 1,125,949.77 $
7,911.74
7,911.73
1,238.65
17,271.80
34,333.92
392,315.34
426,649.26
(96.19)
426,553.07 $
876.35
876.35
132.24
1,846.00
3,730.94
43,403.15
47,134.09
(10.40)
47,123.69 $
(132,622.95)
88.95
598,856.25
1,250.14
823.95
1,943.67
(307.95)
(823.95)
(481.20)
(1,943.67)
Arab
Total
Municipal
Taxes

Marshall County
27
44,566.63
44,566.63
19,224.00
274,634.10
382,991.36
6,158,310.55
6,541,301.91
(1,416.17)
6,539,885.74
Exhibit #8

Albertville
Taxable Valuations
Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed

Marshall County
243,398,280
(28,883,920)
214,514,360
(9,646,580)
(13,909,220)
(26,252,000)
331,580
165,038,140
28
Boaz
115,600,380
(13,354,860)
102,245,520
(4,726,820)
(7,136,340)
(17,683,060)
986,180
73,685,480
Exhibit #8
Guntersville
Arab
165,271,180
(16,474,840)
148,796,340
(5,622,900)
(1,722,460)
(20,175,480)
2,191,840
123,467,340

Marshall County
113,153,940
(13,856,000)
99,297,940
(4,377,840)
(2,793,600)
(6,586,680)
22,560
85,562,380
29
Grant
12,993,080
(982,000)
12,011,080
(467,000)
(367,160)
(1,766,400)
6,340
9,416,860
Total
Valuations
650,416,860
(73,551,620)
576,865,240
(24,841,140)
(25,928,780)
(72,463,620)
3,538,500
457,170,200
Exhibit #8

Forestry
Acreage
Assessment
Fees on Assessments
Fees on Collections
Acreage Assessments
Deductions from Ad Valorem Tax
Interest Collected
Mail Fees
Advertising
Citations and Probate Fees
Excess on Land Sales
Interest Earned
Firemen's Annuity Fund
Commissions
Litigations - All Prior Years
Insolvents - Current Year
Litigations - Current
Refunds
Amount for Disbursements
Disbursements
Remittances
Amounts Due
Total

Marshall County
Commissions
and Fees on
Assessments
$
4,285.00
Commissions
and Fees on
Collections
$
42,200.00
12,001.20
15.72
(468.28)
5.69
(6.20)
(5.69)
(232.62)
(2.80)
11,307.02
11,307.02
$
11,307.02
30
274,494.21
130.00
95.00
(295.00)
(125.00)
(15.00)
(95.00)
(155.00)
274,494.21
278,319.21
316,694.21
278,306.52
12.69
278,319.21
316,681.52
12.69
316,694.21
Exhibit #9
Supernumerary
Officials'
Salaries
Official's
Salary
$
Reappraisal
Budget
91,575.63
50,829.96
1,300,000.00
249,279.57
91,575.63
50,829.96
1,300,000.00
249,275.61
3.96
249,279.57
2,297,976.26
29.34
2,298,005.60
50,829.96
Total
4,285.00
42,200.00
12,001.20
1,442,405.59
15.72
59,302.50
15,572.94
31,320.00
14,065.00
127,566.57
1,448.56
4.00
548,520.14
130.00
100.69
(295.00)
(125.00)
(21.20)
(100.69)
(387.62)
(2.80)
2,298,005.60
91,575.63
Other
Collections
$
1,300,000.00
59,302.50
15,572.94
31,320.00
14,065.00
127,566.57
1,448.56
4.00
91,575.63
50,829.96

Marshall County
1,300,000.00
31
Exhibit #9

Commissions
and Special
Deductions
Total
Collections
State of Alabama
Sub-Total
Marshall County
Sub-Total
Provisions for Supernumerary Officials
Refund of Supernumerary Official
Mail Fees
Interest Earned - General Fund
(189,017.99)
(110,344.19)
(27,585.75)
(206,927.44)
(533,875.37)
277,708.95
277,708.94
94,421.71
50,829.96
35,145.76
493,750.81
17,318.04
1,539.77
32,953.75
2,085.00
10,193,484.54
$
32
14,761,600.74
(73,086.52)
(42,191.59)
(131,747.21)
(247,025.32)
(467.60)
(247,492.92)
4,484,970.38
1,793,988.50
448,496.08
3,363,730.41
10,091,185.37
4,000.00
44,402.61
Sub-Total Forward

Marshall County
1,716,882.63
686,752.70
2,140,405.64
4,544,040.97
11,689.72
12,385.51
4,568,116.20
695,690.76
$
448,197.84
Exhibit #10
Net Amount
to Be
Remitted
1,643,796.11
644,561.11
2,008,658.43
4,297,015.65
11,222.12
12,385.51
4,320,623.28
Remittances
4,295,952.39
1,683,644.31
420,910.33
3,156,802.97
9,557,310.00
281,708.95
322,111.55
94,421.71
50,829.96
35,145.76
493,750.81
17,318.04
1,539.77
32,953.75
2,085.00
10,889,175.30
$
15,209,798.58
Audit Settlement
Amounts
Amounts
Due
Overpaid
1,644,016.27
644,647.95
2,008,930.56
4,297,594.78
11,222.12
12,385.51
4,321,202.41
(579.13)
4,296,571.74
1,683,871.43
420,971.48
3,157,267.25
9,558,681.90
281,716.34
322,118.95
94,421.71
50,829.96
35,145.76
493,750.81
17,318.04
1,535.44
32,953.75
2,085.00
10,890,557.66
$
15,211,760.07

Marshall County
(220.16)
(86.84)
(272.13)
(579.13)
(619.35)
(227.12)
(61.15)
(464.28)
(1,371.90)
(7.39)
(7.40)
4.33
4.33
$
4.33
33
(1,386.69)
$
(1,965.82)
Exhibit #10

Commissions
and Special
Deductions
Total
Collections

Ad Valorem Taxes
County-Wide Taxes
District 82 Taxes
14,761,600.74
448,197.84
863,585.31
633,562.89
1,497,148.20
675.25
1,497,823.45
(19,274.61)
(14,119.20)
(33,393.81)
429,074.20
445,327.39
874,401.59
53.50
874,455.09
(9,576.66)
(10,074.94)
(19,651.60)

Ad Valorem Taxes
County-Wide Taxes
District 3A Taxes 2 Mills
533,464.38
307,577.74
175,752.84
1,016,794.96
157.00
1,016,951.96
(11,906.57)
(7,061.84)

Ad Valorem Taxes
County-Wide Taxes
District 3 Taxes
1,302,099.98
4,300,137.56
5,602,237.54
11,296.24
5,613,533.78

Ad Valorem Taxes
County-Wide Taxes
District 81 Taxes
Sub-Total Forward

Marshall County
34
23,764,365.02
(33,393.81)
(19,651.60)
(18,968.41)
(18,968.41)
(29,061.97)
(94,097.74)
(123,159.71)
(123,159.71)
$
253,024.31
Exhibit #10
Net Amount
to Be
Remitted
$
15,209,798.58
Remittances
$
15,211,760.07
844,310.70
619,443.69
1,463,754.39
675.25
1,464,429.64
844,425.73
619,530.70
1,463,956.43
675.25
1,464,631.68
419,497.54
435,252.45
854,749.99
53.50
854,803.49
419,554.72
435,310.76
854,865.48
53.50
854,918.98
521,557.81
300,515.90
175,752.84
997,826.55
157.00
997,983.55
521,628.93
300,558.84
171,757.38
993,945.15
157.00
994,102.15
1,273,038.01
4,206,039.82
5,479,077.83
11,296.24
5,490,374.07
1,273,211.61
4,206,594.24
5,479,805.85
11,296.24
5,491,102.09
24,017,389.33
Audit Settlement
Amounts
Amounts
Due
Overpaid
24,016,514.97

Marshall County
4.33
(1,965.82)
(115.03)
(87.01)
(202.04)
(202.04)
(57.18)
(58.31)
(115.49)
(115.49)
(71.12)
(42.94)
3,995.46
3,995.46
(114.06)
3,995.46
(114.06)
(173.60)
(554.42)
(728.02)
(728.02)
$
3,999.79
35
(3,125.43)
Exhibit #10

Commissions
and Special
Deductions
Total
Collections

Ad Valorem Taxes
County-Wide Taxes
23,764,365.02
253,024.31
512,400.82
1,067,481.44
1,579,882.26
198.50
1,580,080.76
10,582,845.04
(35,986.91)
(231,160.44)
Municipalities
Ad Valorem Taxes
Albertville Regular
Albertville Special
Albertville Special
Boaz Regular
Boaz Special
Arab
Grant
846,039.60
1,070,681.56
1,361,800.88
377,955.33
617,505.73
753,912.87
1,148,176.99
428,488.79
45,730.02
6,650,291.77
(46,586.28)
(21,523.10)
(25,704.54)
(21,034.35)
(12,026.89)
(41,808.55)
(21,978.66)
(23,896.05)
(2,478.98)
(217,037.40)

Albertville
Guntersville
Boaz
Arab
Grant
675.25
53.50
198.50
157.00
6.00
1,090.25
6,651,382.02
(217,037.40)

Advertising
Probate Judge Fees
Grand Total

Marshall County
25,740.00
68,661.35
15,670.00
191.94
191.94
110,455.23
$
36
(11,436.44)
(24,550.47)
(35,986.91)
32,106,283.03
Exhibit #10
Net Amount
to Be
Remitted
$
24,017,389.33
Audit Settlement
Amounts
Amounts
Due
Overpaid
Remittances
$
24,016,514.97
3,999.79
(3,125.43)
500,964.38
1,042,930.97
1,543,895.35
198.50
1,544,093.85
10,351,684.60
501,032.71
1,043,082.74
1,544,115.45
198.50
1,544,313.95
10,349,068.85
799,453.32
1,049,158.46
1,336,096.34
356,920.98
605,478.84
712,104.32
1,126,198.33
404,592.74
43,251.04
6,433,254.37
799,490.83
1,049,284.40
1,336,247.89
356,955.05
605,549.84
712,171.49
1,126,321.90
404,631.76
43,251.04
6,433,904.20
(649.83)
675.25
53.50
198.50
157.00
6.00
1,090.25
6,434,344.62
675.25
53.50
198.50
157.00
6.00
1,090.25
6,434,994.45
(649.83)
25,740.00
68,661.35
15,670.00
191.94
191.94
110,455.23
25,740.00
68,661.35
15,670.00
191.94
191.94
110,455.23
32,106,283.03
32,106,278.60

Marshall County
(68.33)
(151.77)
(220.10)
(220.10)
(1,379.71)
3,995.46
(37.51)
(125.94)
(151.55)
(34.07)
(71.00)
(67.17)
(123.57)
(39.02)
3,999.79
37
(3,995.36)
Exhibit #10

State
Taxes
Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Supernumerary Contribution (7%)
Amounts Overpaid Per Final Settlement
Disbursements
Refund of Supernumerary Officials
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Due
Sub-Total
Amounts Overpaid
Total

Marshall County
38
7,297,708.86 $
(1,038,647.09)
6,259,061.77
(431,869.75)
(85,135.70)
(361,401.43)
(189,532.98)
(102,253.83)
(636,879.49)
91,422.35
4,543,410.94
9,320.08
470.99
30,629.87
(2,611.57)
(411.19)
(996.19)
(30,256.77)
(5,657.91)
4,543,898.25
142.62
0.10
4,544,040.97
County
Taxes
15,156,779.94
(2,157,190.11)
12,999,589.83
(459,990.09)
(55,321.11)
(750,575.97)
(40,476.24)
(394,407.63)
(1,322,749.71)
113,952.15
10,090,021.23
20,071.43
978.21
57,288.42
(5,424.03)
(854.01)
(2,204.01)
(56,459.52)
(12,549.33)
10,090,868.39
316.98
10,091,185.37
74,424.68
74,424.68
13,460.84
9,205.91
6,365.32
69,143.89
247,025.32
4,297,594.78
4,544,620.10
157,700.08
157,700.08
29,917.71
20,460.43
14,147.12
153,949.95
533,875.37
9,558,681.90
10,092,557.27
4,544,620.10
(579.13)
4,544,040.97 $
10,092,557.27
(1,371.90)
10,091,185.37
Exhibit #11
County
School
Taxes
$
14,750,276.12 $
(2,114,842.68)
12,635,433.44
9,469,542.83 $
(1,386,783.51)
8,082,759.32
(56,589.79)
(800,980.55)
(337,511.82)
(1,265,722.80)
55,141.29
10,567,281.59
20,783.83
866.05
61,146.88
(5,350.57)
(768.15)
(2,257.80)
(60,073.25)
(11,491.93)
10,570,136.65
327.90
10,570,464.55
Municipal
Taxes
30,945.95
21,163.62
14,633.32
164,417.55
231,160.44
10,336,688.36
10,567,848.80
3,995.46
10,571,844.26
(1,379.71)
10,570,464.55 $
(136,086.54)
(990,196.98)
33,595.28
6,652,559.26
13,285.37
781.86
40,480.31
(4,486.52)
(732.86)
(2,060.78)
(40,287.40)
(9,247.47)
6,650,291.77
6,650,291.77
45,350.39
45,350.38
20,097.21
106,239.42
217,037.40
6,433,904.20
6,650,941.60
6,650,941.60
(649.83)
6,650,291.77 $

Marshall County
Total
Ad Valorem
Taxes
46,674,307.75
(6,697,463.39)
39,976,844.36
(891,859.84)
(197,046.60)
(2,250,469.77)
(230,009.22)
(632,748.00)
(4,215,548.98)
294,111.07
31,853,273.02
63,460.71
3,097.11
189,545.48
(17,872.69)
(2,766.21)
(7,518.78)
(187,076.94)
(38,946.64)
31,855,195.06
787.50
0.10
31,855,982.66
277,475.15
277,475.14
94,421.71
50,829.96
35,145.76
493,750.81
1,229,098.53
30,626,869.24
31,855,967.77
3,995.46
31,859,963.23
(3,980.57)
31,855,982.66
39
Exhibit #11

State
Taxable Valuations
Regular Assessments
Act #48 Exemptions
Abatements

Marshall County
1,122,724,440
(159,791,860)
962,932,580
(66,441,500)
(13,097,800)
(55,600,220)
(29,158,920)
(29,215,380)
(97,981,460)
15,236,620
686,673,920
40
County
1,122,724,440
(159,791,860)
962,932,580
(34,073,340)
(4,097,860)
(55,598,220)
(2,998,240)
(29,215,380)
(97,981,460)
8,440,900
747,408,980
Exhibit #11
County
School
Municipal
1,122,724,440
(159,791,860)
962,932,580
679,412,140
(98,577,200)
580,834,940
(4,097,860)
(55,596,220)
(24,172,400)
(97,981,460)
3,600,860
808,857,900
(26,832,700)
(68,446,600)
4,055,960
465,439,200

Marshall County
41
Exhibit #11

Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Amounts Overpaid Per Final Settlement
Amount for Disbursement
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Overpaid
Total

Marshall County
42
General
Soldier
2,806,811.10 $
(399,479.65)
2,407,331.45
(166,103.75)
(32,744.50)
(139,000.55)
(72,897.30)
(73,038.45)
(244,953.65)
38,091.55
1,716,684.80
3,541.25
181.15
10,499.90
(1,004.45)
(158.15)
(383.15)
(10,356.40)
(2,176.11)
1,716,828.84
53.75
0.04
1,716,882.63
1,122,724.44
(159,791.86)
962,932.58
(66,441.50)
(13,097.80)
(55,600.22)
(29,158.92)
(29,215.38)
(97,981.46)
15,236.62
686,673.92
1,416.12
72.46
4,219.96
(401.78)
(63.26)
(153.26)
(4,162.56)
(870.44)
686,731.16
21.50
0.04
686,752.70
17,883.29
17,883.29
5,073.17
3,469.60
2,399.02
26,378.15
73,086.52
1,644,016.27
1,717,102.79
(220.16)
1,716,882.63 $
13,734.62
13,734.62
2,029.31
1,387.86
959.62
10,345.56
42,191.59
644,647.95
686,839.54
(86.84)
686,752.70
Exhibit #12
School
$
3,368,173.32 $
(479,375.58)
2,888,797.74
(199,324.50)
(39,293.40)
(166,800.66)
(87,476.76)
(293,944.38)
38,094.18
2,140,052.22
4,362.71
217.38
15,910.01
(1,205.34)
(189.78)
(459.78)
(15,737.81)
(2,611.36)
2,140,338.25
67.37
0.02
2,140,405.64
42,806.77
42,806.77
6,358.36
4,348.45
3,006.68
32,420.18
131,747.21
2,008,930.56
2,140,677.77
(272.13)
2,140,405.64 $
Total State
Taxes
7,297,708.86
(1,038,647.09)
6,259,061.77
(431,869.75)
(85,135.70)
(361,401.43)
(189,532.98)
(102,253.83)
(636,879.49)
91,422.35
4,543,410.94
9,320.08
470.99
30,629.87
(2,611.57)
(411.19)
(996.19)
(30,256.77)
(5,657.91)
4,543,898.25
142.62
0.10
4,544,040.97
74,424.68
74,424.68
13,460.84
9,205.91
6,365.32
69,143.89
247,025.32
4,297,594.78
4,544,620.10
(579.13)
4,544,040.97

Marshall County
43
Exhibit #12

General
Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Overpaid
Total

Marshall County
44
Road
and Bridge
6,736,346.64 $
(958,751.16)
5,777,595.48
(204,440.04)
(24,587.16)
(333,589.32)
(17,989.44)
(175,292.28)
(587,888.76)
50,645.40
4,484,453.88
8,919.75
434.76
25,461.05
(2,410.68)
(379.56)
(979.56)
(25,092.65)
(5,577.49)
4,484,829.50
140.88
4,484,970.38
2,694,538.64
(383,500.46)
2,311,038.18
(81,776.02)
(9,834.86)
(133,435.72)
(7,195.77)
(70,116.91)
(235,155.50)
20,258.16
1,793,781.56
3,568.25
173.91
10,184.58
(964.27)
(151.83)
(391.84)
(10,037.24)
(2,230.97)
1,793,932.15
56.35
1,793,988.50
45,563.30
45,563.30
13,296.84
9,093.53
6,287.61
69,213.41
189,017.99
4,296,571.74
4,485,589.73
(619.35)
4,484,970.38 $
35,878.64
35,878.64
5,318.68
3,637.39
2,515.03
27,115.81
110,344.19
1,683,871.43
1,794,215.62
(227.12)
1,793,988.50
Exhibit #13
Courthouse
and Jail
$
Hospital
Total
County
Taxes
673,634.68 $
(95,875.12)
577,759.56
(20,444.00)
(2,458.72)
(33,358.94)
(1,798.95)
(17,529.23)
(58,788.88)
5,064.54
448,445.38
891.01
43.47
2,546.27
(241.07)
(37.95)
(97.94)
(2,509.41)
(557.77)
448,481.99
14.09
448,496.08
5,052,259.98 $
(719,063.37)
4,333,196.61
(153,330.03)
(18,440.37)
(250,191.99)
(13,492.08)
(131,469.21)
(440,916.57)
37,984.05
3,363,340.41
6,692.42
326.07
19,096.52
(1,808.01)
(284.67)
(734.67)
(18,820.22)
(4,183.10)
3,363,624.75
105.66
3,363,730.41
15,156,779.94
(2,157,190.11)
12,999,589.83
(459,990.09)
(55,321.11)
(750,575.97)
(40,476.24)
(394,407.63)
(1,322,749.71)
113,952.15
10,090,021.23
20,071.43
978.21
57,288.42
(5,424.03)
(854.01)
(2,204.01)
(56,459.52)
(12,549.33)
10,090,868.39
316.98
10,091,185.37
8,969.64
8,969.64
1,329.65
909.35
628.76
6,778.71
27,585.75
420,971.48
448,557.23
(61.15)
448,496.08 $
67,288.50
67,288.50
9,972.54
6,820.16
4,715.72
50,842.02
206,927.44
3,157,267.25
3,364,194.69
(464.28)
3,363,730.41 $
157,700.08
157,700.08
29,917.71
20,460.43
14,147.12
153,949.95
533,875.37
9,558,681.90
10,092,557.27
(1,371.90)
10,091,185.37

Marshall County
45
Exhibit #13

County-Wide
Regular Assessments
Act #48 Exemptions
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Due
Sub-Total
Amounts Overpaid
Total

Marshall County
5,052,259.98 $
(719,063.37)
4,333,196.61
(18,440.37)
(250,182.99)
(440,916.57)
16,203.87
3,639,860.55
7,139.62
326.07
24,280.10
(1,808.01)
(284.67)
(779.67)
(23,985.80)
(4,238.80)
3,640,509.39
115.30
3,640,624.69
Albertville
District 82
895,122.97 $
(138,783.54)
756,339.43
(2,159.29)
(33,171.67)
(88,904.13)
1,477.98
633,582.32
1,267.67
57.26
11,585.77
(478.87)
(57.26)
(198.03)
(11,559.66)
(656.35)
633,542.85
20.04
633,562.89
Guntersville
District 81
592,161.57
(68,502.07)
523,659.50
(1,251.74)
(18,782.68)
(58,986.62)
1,049.30
445,687.76
944.04
59.29
309.60
(130.62)
(56.49)
(87.22)
(309.60)
(1,103.72)
445,313.04
14.35
445,327.39
10,882.38
7,442.33
5,145.90
57,785.64
81,256.25
3,559,853.70
3,641,109.95
1,891.36
1,293.52
894.39
10,039.93
14,119.20
619,530.70
633,649.90
1,354.10
926.07
640.32
7,154.45
10,074.94
435,310.76
445,385.70
3,641,109.95
(485.26)
3,640,624.69 $
633,649.90
(87.01)
633,562.89 $
445,385.70
(58.31)
445,327.39
46
Exhibit #14
Arab
District 3A
$
229,463.04 $
(31,702.00)
197,761.04
(1,563.80)
(8,249.16)
(12,676.00)
270.40
175,542.48
259.88
22.84
48.08
(7.00)
(8.04)
(381.69)
(100.31)
307,567.71
10.03
307,577.74
(48.08)
(57.32)
175,752.84
307,620.68
(42.94)
307,577.74 $
175,752.84
171,757.38
171,757.38
3,995.46
175,752.84
175,752.84

Marshall County
Boaz
Total
School
Taxes
5,937,399.52 $
(818,640.42)
5,118,759.10
(27,026.22)
(415,426.96)
(405,430.74)
25,562.16
4,296,437.34
8,644.93
185.90
23,376.27
(1,485.64)
(172.90)
(527.02)
(22,623.05)
(3,831.59)
4,300,004.24
133.32
4,300,137.56
1,642,308.72 $
(282,672.78)
1,359,635.94
(3,411.72)
(60,731.06)
(236,625.74)
10,104.38
1,068,971.80
2,072.66
174.72
1,165.37
(1,428.18)
(174.72)
(665.86)
(1,165.37)
(1,503.84)
1,067,446.58
34.86
1,067,481.44
14,750,276.12
(2,114,842.68)
12,635,433.44
(56,589.79)
(800,980.55)
(1,265,722.80)
55,141.29
10,567,281.59
20,783.83
866.05
61,146.88
(5,350.57)
(768.15)
(2,257.80)
(60,073.25)
(11,491.93)
10,570,136.65
327.90
10,570,464.55
12,583.11
8,605.46
5,950.14
66,959.03
94,097.74
4,206,594.24
4,300,691.98
3,289.84
2,249.89
1,555.66
17,455.08
24,550.47
1,043,082.74
1,067,633.21
4,300,691.98
(554.42)
4,300,137.56 $
1,067,633.21
(151.77)
1,067,481.44 $
30,945.95
21,163.62
14,633.32
164,417.55
231,160.44
10,336,688.36
10,567,848.80
3,995.46
10,571,844.26
(1,379.71)
10,570,464.55
County
District 3
401,560.32 $
(55,478.50)
346,081.82
(2,736.65)
(14,436.03)
(22,183.00)
473.20
307,199.34
455.03
39.97
381.69
(12.25)
(14.07)
945.16
646.35
446.91
5,023.42
7,061.84
300,558.84
307,620.68
Arab
District 3A
47
Exhibit #14

County-Wide
Taxable Valuations
Regular Assessments
Act #48 Exemptions
Net Taxes Assessed
1,122,724,440
(159,791,860)
962,932,580
(4,097,860)
(55,596,220)
(97,981,460)
3,600,860
808,857,900

Marshall County
48
Albertville
District 82
255,749,420
(39,652,440)
216,096,980
(616,940)
(9,477,620)
(25,401,180)
422,280
181,023,520
Guntersville
District 81
169,189,020
(19,572,020)
149,617,000
(357,640)
(5,366,480)
(16,853,320)
299,800
127,339,360
Exhibit #14
Arab
District 3A
114,731,520
(15,851,000)
98,880,520
(781,900)
(4,124,580)
(6,338,000)
135,200
87,771,240
Arab
District 3A
114,731,520
(15,851,000)
98,880,520
(781,900)
(4,124,580)
(6,338,000)
135,200
87,771,240

Marshall County
County
District 3
456,723,040
(62,972,340)
393,750,700
(2,078,940)
(31,955,920)
(31,186,980)
1,966,320
330,495,180
49
Boaz
126,331,440
(21,744,060)
104,587,380
(262,440)
(4,671,620)
(18,201,980)
777,260
82,228,600
Exhibit #14

Marshall
County Board
of Education
Allocation Determined By
State Superintendent of Education
35.76584%

Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Overpaid
Total

Marshall County
Guntersville
City Board
of Education
50
11.78573%
1,302,099.98
3,892.18
2,661.82
1,840.45
20,667.52
29,061.97
1,273,211.61
1,302,273.58
(173.60)
1,302,099.98 $
429,074.20
1,282.57
877.14
606.49
6,810.46
9,576.66
419,554.72
429,131.38
(57.18)
429,074.20
Exhibit #15
Albertville
City Board
of Education
Arab
City Board
of Education
23.72080%
Boaz
City Board
of Education
14.65310%
863,585.31
2,581.39
1,765.35
1,220.65
13,707.22
19,274.61
844,425.73
863,700.34
(115.03)
863,585.31 $
533,464.38
14.07453%
$
1,594.61
1,090.54
754.04
8,467.38
11,906.57
521,628.93
533,535.50
(71.12)
533,464.38 $

Marshall County
Total
County-Wide
School Tax
512,400.82
100.00%
$
1,531.63
1,047.48
724.27
8,133.06
11,436.44
501,032.71
512,469.15
(68.33)
512,400.82 $
51
3,640,624.69
10,882.38
7,442.33
5,145.90
57,785.64
81,256.25
3,559,853.70
3,641,109.95
(485.26)
3,640,624.69
Exhibit #15

Albertville
Special
Regular
Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Overpaid
Total
$ 1,278,747.10 $ 1,514,985.48 $ 1,918,120.65

(198,262.20)
(237,703.56)
(297,393.30)
1,080,484.90
1,277,281.92
1,620,727.35
(47,388.10)
(56,865.72)
(71,082.15)
(72,735.10)
(127,005.90)
(152,407.08)
(190,508.85)
12,838.90
2,194.68
2,743.35
846,194.70
1,070,203.80
1,361,879.70
1,712.25
2,177.20
2,722.20
81.80
98.16
122.70
11,034.30
93.72
24,826.64
(684.10)
(820.92)
(1,026.15)
(81.80)
(98.16)
(122.70)
(282.90)
(339.48)
(424.35)
(10,997.00)
(48.96)
(24,770.69)
(937.65)
(583.80)
(1,406.47)
846,039.60
1,070,681.56
1,361,800.88
15,672.49
15,672.48
2,496.61
3,252.83
4,067.88
12,744.70
18,270.27
21,636.66
46,586.28
21,523.10
25,704.54
799,490.83
1,049,284.40
1,336,247.89
846,077.11
1,070,807.50
1,361,952.43
(37.51)
(125.94)
(151.55)
846,039.60 $ 1,070,681.56 $ 1,361,800.88
Albertville
Taxable Valuations
Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed

Marshall County
Boaz
Regular
Special
$
631,657.20
(108,720.30)
522,936.90
(23,358.10)
(35,359.30)
(91,009.90)
5,369.10
378,578.70
760.43
67.20
1,039.69
(549.30)
(67.20)
(256.10)
(1,039.69)
(578.40)
377,955.33
6,981.39
6,981.39
1,155.44
5,916.13
21,034.35
356,955.05
377,989.40
(34.07)
377,955.33
Boaz
255,749,420
(39,652,440)
216,096,980
(9,477,620)
(14,547,020)
(25,401,180)
2,567,780
169,238,940
126,331,440
(21,744,060)
104,587,380
(4,671,620)
(7,071,860)
(18,201,980)
1,073,820
75,715,740
52
Exhibit #16
Guntersville
Regular
Special
Special
$
947,485.80
(163,080.45)
784,405.35
(35,037.15)
(136,514.85)
5,529.45
618,382.80
1,198.63
100.80
1,559.52
(823.95)
(100.80)
(384.15)
(1,559.52)
(867.60)
617,505.73
$ 1,015,134.12 $
(117,432.12)
897,702.00
(32,198.88)
(11,538.24)
(101,119.92)
1,708.80
754,553.76
1,619.85
101.64
530.76
(223.92)
(96.84)
(149.52)
(530.76)
(1,892.10)
753,912.87
1,904.01
10,122.88
12,026.89
605,549.84
617,576.73
(71.00)
617,505.73
13,935.99
13,936.00
2,284.53
11,652.03
41,808.55
712,171.49
753,980.04
(67.17)
753,912.87 $
Arab
1,522,701.18 $
(176,148.18)
1,346,553.00
(48,298.32)
(151,679.88)
2,563.20
1,149,138.00
2,430.10
152.46
796.14
(335.88)
(145.26)
(224.28)
(796.14)
(2,838.15)
1,148,176.99
3,491.64
18,487.02
21,978.66
1,126,321.90
1,148,300.56
(123.57)
1,148,176.99 $
Guntersville
(544.64)
(143.30)
428,488.79
7,911.00
7,911.00
1,317.56
6,756.49
23,896.05
404,631.76
428,527.81
(39.02)
428,488.79 $
Arab
169,189,020
(19,572,020)
149,617,000
(5,366,480)
(1,923,040)
(16,853,320)
284,800
125,758,960

Marshall County
573,657.60 $
(79,255.00)
494,402.60
(20,622.90)
(14,551.30)
(31,690.00)
455.00
427,993.40
619.19
57.10
544.64
(17.50)
(20.10)
114,731,520
(15,851,000)
98,880,520
(4,124,580)
(2,910,260)
(6,338,000)
91,000
85,598,680
53
Total
Municipal
Taxes
Grant
67,053.70 $ 9,469,542.83
(8,788.40)
(1,386,783.51)
58,265.30
8,082,759.32
(2,660.50)
(337,511.82)
(1,902.60)
(136,086.54)
(8,260.60)
(990,196.98)
192.80
33,595.28
45,634.40
6,652,559.26
45.52
13,285.37
781.86
54.90
40,480.31
(4.80)
(4,486.52)
(732.86)
(2,060.78)
(40,287.40)
(9,247.47)
45,730.02
6,650,291.77
849.52
849.51
126.71
653.24
2,478.98
43,251.04
45,730.02
45,730.02
Grant
13,410,740
(1,757,680)
11,653,060
(532,100)
(380,520)
(1,652,120)
38,560
9,126,880
45,350.39
45,350.38
20,097.21
106,239.42
217,037.40
6,433,904.20
6,650,941.60
(649.83)
6,650,291.77
Total
Valuations
679,412,140
(98,577,200)
580,834,940
(24,172,400)
(26,832,700)
(68,446,600)
4,055,960
465,439,200
Exhibit #16

Forestry
Acreage
Assessment
Fees on Assessments
Fees on Collections
Acreage Assessments
Deductions from Ad Valorem Taxes
Interest Collected
Mail Fees
Advertising
Interest Earned on Bank Accounts
Commissions
Refunds
Disbursements
Remittances
Amounts Due
Sub-Total
Amounts Overpaid
Total

Marshall County
Commissions
and Fees on
Assessments
$
4,325.00
Commissions
and Fees on
Collections
$
44,402.61
13,340.64
12.62
(467.60)
277,708.94
(5.69)
(1,660.74)
(2.80)
11,222.12
277,708.95
130.00
95.00
(130.00)
(115.00)
(95.00)
(210.00)
281,708.95
322,111.55
11,222.12
281,716.34
322,118.95
11,222.12
281,716.34
(7.39)
281,708.95 $
322,118.95
(7.40)
322,111.55
5.69
11,222.12
54
Exhibit #17
Supernumerary
Officials'
Salaries
Official's
Salary
$
94,421.71
Reappraisal
Budget
$
50,829.96
Other
Collections
$
493,750.81
Total
$
35,145.76
60,895.00
17,318.04
25,740.00
15,670.00
68,661.35
1,923.65
94,421.71
50,829.96
493,750.81
225,353.80
94,421.71
50,829.96
493,750.81
94,421.71
50,829.96
493,750.81
225,349.47
4.33
225,353.80
94,421.71
50,829.96

Marshall County
493,750.81
55
225,353.80
4,325.00
44,402.61
13,340.64
674,148.24
12.62
60,895.00
17,318.04
25,740.00
15,670.00
68,661.35
1,923.65
554,950.29
130.00
100.69
(130.00)
(115.00)
(100.69)
(1,870.74)
(2.80)
1,479,398.90
1,479,409.36
4.33
1,479,413.69
(14.79)
1,479,398.90
Exhibit #17

Commissions
and Special
Deductions
Total
Collections
State of Alabama
Sub-Total
Marshall County
Sub-Total
Provision for Supernumerary Officials
Mail Fees
Interest Earned
Manufactured Home Mail Fees
(310,504.78)
(154,436.65)
(38,608.73)
(289,565.59)
(793,115.75)
257,953.66
257,953.66
83,449.20
50,829.96
1,399,125.92
12,245.57
3,699.86
35,470.63
2,260.00
1,158.00
9,446,362.96
$
56
13,677,900.34
(118,615.52)
(58,948.76)
(184,418.19)
(361,982.47)
(467.44)
(362,449.91)
4,154,642.55
1,661,856.90
415,462.87
3,115,984.01
9,347,946.33
3,995.00
39,587.57
Sub-Total Forward

Marshall County
1,585,191.75
634,075.85
1,986,709.96
4,205,977.56
11,685.29
13,874.53
4,231,537.38
1,256,196.65
$
893,746.74
Exhibit #18
Net Amount
to Be
Remitted
1,466,576.23
575,127.09
1,802,291.77
3,843,995.09
11,217.85
13,874.53
3,869,087.47
Remittances
3,844,137.77
1,507,420.25
376,854.14
2,826,418.42
8,554,830.58
261,948.66
297,541.23
83,449.20
50,829.96
1,399,125.92
12,245.57
3,699.86
35,470.63
2,260.00
1,158.00
10,702,559.61
$
14,571,647.08
Audit Settlement
Amounts
Amounts
Due
Overpaid
1,467,132.96
575,406.60
1,803,169.44
3,845,709.00
11,217.85
13,874.53
3,870,801.38
(1,713.91)
3,847,595.29
1,508,155.37
377,039.37
2,827,797.93
8,560,587.96
262,028.41
297,620.98
83,449.20
50,829.96
1,399,125.92
12,245.57
3,699.86
35,470.63
2,260.00
1,158.00
10,708,476.49
$
14,579,277.87

Marshall County
(556.73)
(279.51)
(877.67)
(1,713.91)
(3,457.52)
(735.12)
(185.23)
(1,379.51)
(5,757.38)
(79.75)
(79.75)
(5,916.88)
$
57
(7,630.79)
Exhibit #18

Commissions
and Special
Deductions
Total
Collections

Ad Valorem Taxes
County-Wide Taxes
District 82 Taxes
13,677,900.34
893,746.74
801,807.75
590,973.68
1,392,781.43
901.75
1,393,683.18
(44,136.58)
(32,717.41)
(76,853.99)

Ad Valorem Taxes
County-Wide Taxes
District 81 Taxes
411,320.46
423,108.65
834,429.11
59.50
834,488.61
(22,641.71)
(25,295.20)
(47,936.91)

Ad Valorem Taxes
County-Wide Taxes
518,523.42
295,313.72
168,770.70
982,607.84
139.62
982,747.46
(28,542.85)
(15,995.92)
1,193,826.11
3,931,633.50
5,125,459.61
12,568.10
5,138,027.71
(65,715.80)
(208,401.69)
(274,117.49)

Ad Valorem Taxes
County-Wide Taxes
District 3 Taxes
Sub-Total Forward

Marshall County
58
22,026,847.30
(76,853.99)
(47,936.91)
(44,538.77)
(44,538.77)
(274,117.49)
$
450,299.58
Exhibit #18
Net Amount
to Be
Remitted
$
14,571,647.08
Remittances
$
14,579,277.87
757,671.17
558,256.27
1,315,927.44
901.75
1,316,829.19
752,442.41
558,411.69
1,310,854.10
901.75
1,311,755.85
388,678.75
397,813.45
786,492.20
59.50
786,551.70
386,908.01
397,919.64
784,827.65
59.50
784,887.15
489,980.57
279,317.80
168,770.70
938,069.07
139.62
938,208.69
504,198.81
279,397.16
159,084.28
942,680.25
139.62
942,819.87
1,128,110.31
3,723,231.81
4,851,342.12
12,568.10
4,863,910.22
1,120,930.12
3,724,216.40
4,845,146.52
12,568.10
4,857,714.62
22,477,146.88
Audit Settlement
Amounts
Amounts
Due
Overpaid
22,476,455.36

Marshall County
(7,630.79)
5,228.76
5,228.76
(155.42)
(155.42)
5,228.76
(155.42)
1,770.74
1,770.74
(106.19)
(106.19)
1,770.74
(106.19)
(14,218.24)
(79.36)
9,686.42
9,686.42
(14,297.60)
9,686.42
(14,297.60)
7,180.19
7,180.19
(984.59)
(984.59)
7,180.19
(984.59)
23,866.11
59
(23,174.59)
Exhibit #18

Commissions
and Special
Deductions
Total
Collections
22,026,847.30
450,299.58

Ad Valorem Taxes
County-Wide Taxes
474,800.65
1,027,920.15
1,502,720.80
205.50
1,502,926.30
9,851,873.26
Municipal
Ad Valorem Taxes
Albertville Regular
Albertville Special
Albertville Special
Boaz Regular
Boaz Special
Arab
Grant
779,922.66
1,016,170.27
1,270,760.63
360,938.63
594,795.94
713,669.93
1,090,706.59
411,604.67
39,589.12
6,278,158.44
(67,706.69)
(31,995.17)
(31,941.06)
(65,834.90)
(62,791.11)
(35,942.81)
(3,261.11)
(366,783.99)

Albertville
Guntersville
Boaz
Arab
Grant
901.75
59.50
205.50
139.62
12.00
1,318.37
6,279,476.81
(366,783.99)

Advertising
Probate Judge Fees
Grand Total

Marshall County
(83,515.59)
(526,962.75)
(67,311.14)
25,357.50
112,293.83
11,655.00
459.98
459.98
150,226.29
$
60
(26,136.04)
(57,379.55)
(83,515.59)
29,959,476.70
Exhibit #18
Net Amount
to Be
Remitted
$
22,477,146.88
Audit Settlement
Amounts
Amounts
Due
Overpaid
Remittances
$
22,476,455.36
23,866.11
(23,174.59)
448,664.61
970,540.60
1,419,205.21
205.50
1,419,410.71
9,324,910.51
449,504.24
970,834.02
1,420,338.26
205.50
1,420,543.76
9,317,721.25
712,611.52
1,016,170.27
1,203,053.94
328,943.46
562,854.88
647,835.03
1,027,915.48
375,661.86
36,328.01
5,911,374.45
710,855.55
1,016,170.27
1,203,407.24
329,053.98
563,028.55
648,070.10
1,028,223.05
375,784.98
36,339.19
5,910,932.91
1,755.97
(353.30)
(110.52)
(173.67)
(235.07)
(307.57)
(123.12)
(11.18)
(1,314.43)
901.75
59.50
205.50
139.62
12.00
1,318.37
5,912,692.82
901.75
59.50
205.50
139.62
12.00
1,318.37
5,912,251.28
1,755.97
(1,314.43)
25,357.50
112,293.83
11,655.00
459.98
459.98
150,226.29
25,357.50
112,293.83
11,655.00
459.98
459.98
150,226.29
29,959,476.70
29,959,476.69

Marshall County
(839.63)
(293.42)
(1,133.05)
(1,133.05)
(16,676.85)
23,866.11
1,755.97
25,622.08
61
(25,622.07)
Exhibit #18

State
Taxes
Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Due
Sub-Total
Amounts Overpaid
Total

Marshall County
62
6,826,858.61 $
(1,088,959.82)
5,737,898.79
(448,256.50)
(86,381.23)
(348,390.38)
(188,027.84)
(113,105.37)
(518,563.37)
169,200.27
4,204,374.37
8,316.25
3,593.72
28,520.49
(470.99)
(3,508.83)
(2,450.63)
(28,179.24)
(5,075.39)
4,205,119.75
857.81
4,205,977.56
County
Taxes
14,178,860.19
(2,261,685.78)
11,917,174.41
(487,636.74)
(58,382.91)
(723,580.02)
(35,211.51)
(436,263.57)
(1,077,016.23)
242,853.39
9,341,936.82
18,008.22
3,660.12
52,778.07
(978.21)
(3,483.81)
(5,219.10)
(52,069.32)
(8,594.35)
9,346,038.44
1,907.89
9,347,946.33
68,968.73
68,968.73
12,265.52
9,228.03
202,551.46
361,982.47
3,845,709.00
4,207,691.47
146,097.82
146,097.82
27,280.31
20,524.48
453,115.32
793,115.75
8,560,587.96
9,353,703.71
4,207,691.47
(1,713.91)
4,205,977.56 $
9,353,703.71
(5,757.38)
9,347,946.33
Exhibit #19
County
School
Taxes
$
13,714,014.90 $
(2,215,936.52)
11,498,078.38
8,835,920.73 $
(1,335,194.85)
7,500,725.88
(59,455.71)
(767,905.31)
(334,427.27)
(980,506.91)
142,390.52
9,832,600.97
19,264.37
7,882.81
54,894.65
(866.05)
(7,734.25)
(6,672.03)
(54,474.65)
(8,856.33)
9,836,039.49
1,959.30
9,837,998.79
Municipal
Taxes
28,015.23
21,077.45
477,870.07
526,962.75
9,303,846.78
9,830,809.53
23,866.11
9,854,675.64
(16,676.85)
9,837,998.79 $
(153,399.86)
(802,671.44)
61,499.18
6,271,726.49
11,929.13
7,757.75
39,798.29
(781.86)
(7,595.30)
(1,432.22)
(39,048.09)
(4,195.75)
6,278,158.44
6,278,158.44
42,653.39
42,653.39
15,888.14
265,589.07
366,783.99
5,910,932.91
6,277,716.90
1,755.97
6,279,472.87
(1,314.43)
6,278,158.44 $

Marshall County
Total
Ad Valorem
Taxes
43,555,654.43
(6,901,776.97)
36,653,877.46
(935,893.24)
(204,219.85)
(2,174,302.98)
(223,239.35)
(702,768.80)
(3,378,757.95)
615,943.36
29,650,638.65
57,517.97
22,894.40
175,991.50
(3,097.11)
(22,322.19)
(15,773.98)
(173,771.30)
(26,721.82)
29,665,356.12
4,725.00
29,670,081.12
257,719.94
257,719.94
83,449.20
50,829.96
1,399,125.92
2,048,844.96
27,621,076.65
29,669,921.61
25,622.08
29,695,543.69
(25,462.57)
29,670,081.12
63
Exhibit #19

State
Taxable Valuations
Regular Assessments
Act #48 Exemptions
Abatements

Marshall County
1,050,285,940
(167,532,280)
882,753,660
(68,962,540)
(13,289,420)
(53,598,520)
(28,927,360)
(32,315,820)
(79,778,980)
27,974,340
633,855,360
64
County
1,050,285,940
(167,532,280)
882,753,660
(36,121,240)
(4,324,660)
(53,598,520)
(2,608,260)
(32,315,820)
(79,778,980)
17,989,140
691,995,320
Exhibit #19
County
School
Municipal
1,050,285,940
(167,532,280)
882,753,660
633,348,620
(94,023,160)
539,325,460
(4,324,660)
(53,598,520)
(24,046,660)
(79,778,980)
10,034,300
755,085,800
(30,117,020)
(57,055,840)
8,887,520
436,993,460

Marshall County
65
Exhibit #19

Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Overpaid
Total

Marshall County
66
General
Soldier
2,625,714.85 $
(418,830.70)
2,206,884.15
(172,406.34)
(33,223.55)
(133,996.30)
(72,318.40)
(80,789.55)
(199,447.45)
69,935.85
1,584,638.41
3,141.56
677.80
9,688.60
(181.15)
(645.15)
(942.55)
(9,557.35)
(1,952.07)
1,584,868.10
323.65
1,585,191.75
1,050,285.94
(167,532.28)
882,753.66
(68,962.54)
(13,289.42)
(53,598.52)
(28,927.36)
(32,315.82)
(79,778.98)
27,974.34
633,855.36
1,255.78
271.12
3,895.44
(72.46)
(258.06)
(377.02)
(3,842.94)
(780.83)
633,946.39
129.46
634,075.85
16,563.68
16,563.68
4,627.75
3,481.75
77,378.66
118,615.52
1,467,132.96
1,585,748.48
(556.73)
1,585,191.75 $
12,678.94
12,678.94
1,851.15
1,392.69
30,347.04
58,948.76
575,406.60
634,355.36
(279.51)
634,075.85
Exhibit #20
School
$
3,150,857.82 $
(502,596.84)
2,648,260.98
(206,887.62)
(39,868.26)
(160,795.56)
(86,782.08)
(239,336.94)
71,290.08
1,985,880.60
3,918.91
2,644.80
14,936.45
(217.38)
(2,605.62)
(1,131.06)
(14,778.95)
(2,342.49)
1,986,305.26
404.70
1,986,709.96
39,726.11
39,726.11
5,786.62
4,353.59
94,825.76
184,418.19
1,803,169.44
1,987,587.63
(877.67)
1,986,709.96 $
Total
State
Taxes
6,826,858.61
(1,088,959.82)
5,737,898.79
(448,256.50)
(86,381.23)
(348,390.38)
(188,027.84)
(113,105.37)
(518,563.37)
169,200.27
4,204,374.37
8,316.25
3,593.72
28,520.49
(470.99)
(3,508.83)
(2,450.63)
(28,179.24)
(5,075.39)
4,205,119.75
857.81
4,205,977.56
68,968.73
68,968.73
12,265.52
9,228.03
202,551.46
361,982.47
3,845,709.00
4,207,691.47
(1,713.91)
4,205,977.56

Marshall County
67
Exhibit #20

General
Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Overpaid
Total

Marshall County
68
Road
and Bridge
6,301,715.64 $
(1,005,193.68)
5,296,521.96
(216,727.47)
(25,947.96)
(321,591.12)
(15,649.56)
(193,894.92)
(478,673.88)
107,934.84
4,151,971.89
8,003.43
1,626.72
23,456.45
(434.76)
(1,548.36)
(2,319.60)
(23,141.45)
(3,819.72)
4,153,794.60
847.95
4,154,642.55
2,520,686.24
(402,077.47)
2,118,608.77
(86,690.76)
(10,379.18)
(128,636.45)
(6,259.82)
(77,557.97)
(191,469.55)
43,173.97
1,660,789.01
3,200.95
650.65
9,382.76
(173.91)
(619.30)
(927.83)
(9,256.75)
(1,527.86)
1,661,517.72
339.18
1,661,856.90
42,252.95
42,252.95
12,124.60
9,122.00
204,752.28
310,504.78
3,847,595.29
4,158,100.07
(3,457.52)
4,154,642.55 $
33,230.35
33,230.35
4,849.82
3,648.78
79,477.35
154,436.65
1,508,155.37
1,662,592.02
(735.12)
1,661,856.90
Exhibit #21
Courthouse
and Jail
$
Hospital
Total
County
Taxes
630,171.58 $
(100,519.37)
529,652.21
(21,673.06)
(2,594.80)
(32,159.11)
(1,564.96)
(19,389.49)
(47,867.39)
10,793.45
415,196.85
799.36
162.71
2,345.79
(43.47)
(154.88)
(231.97)
(2,314.30)
(382.01)
415,378.08
84.79
415,462.87
4,726,286.73 $
(753,895.26)
3,972,391.47
(162,545.45)
(19,460.97)
(241,193.34)
(11,737.17)
(145,421.19)
(359,005.41)
80,951.13
3,113,979.07
6,004.48
1,220.04
17,593.07
(326.07)
(1,161.27)
(1,739.70)
(17,356.82)
(2,864.76)
3,115,348.04
635.97
3,115,984.01
14,178,860.19
(2,261,685.78)
11,917,174.41
(487,636.74)
(58,382.91)
(723,580.02)
(35,211.51)
(436,263.57)
(1,077,016.23)
242,853.39
9,341,936.82
18,008.22
3,660.12
52,778.07
(978.21)
(3,483.81)
(5,219.10)
(52,069.32)
(8,594.35)
9,346,038.44
1,907.89
9,347,946.33
8,307.56
8,307.56
1,212.43
912.19
19,868.99
38,608.73
377,039.37
415,648.10
(185.23)
415,462.87 $
62,306.96
62,306.96
9,093.46
6,841.51
149,016.70
289,565.59
2,827,797.93
3,117,363.52
(1,379.51)
3,115,984.01 $
146,097.82
146,097.82
27,280.31
20,524.48
453,115.32
793,115.75
8,560,587.96
9,353,703.71
(5,757.38)
9,347,946.33

Marshall County
69
Exhibit #21

County-Wide
Regular Assessments
Act #48 Exemptions
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Due
Sub-Total
Amounts Overpaid
Total

Marshall County
4,726,286.73 $
(753,895.26)
3,972,391.47
(19,460.97)
(241,193.34)
(359,005.41)
45,154.35
3,397,886.10
6,522.42
3,967.20
22,731.65
(326.07)
(3,908.43)
(1,784.70)
(22,495.40)
(3,010.00)
3,399,582.77
695.62
3,400,278.39
9,946.38
7,483.24
169,743.36
187,172.98
3,213,983.59
3,401,156.57
14,179.69
3,415,336.26
(15,057.87)
3,400,278.39 $
70
Albertville
District 82
854,190.54 $
(149,910.60)
704,279.94
(2,409.75)
(32,497.22)
(81,857.09)
2,413.04
589,928.92
1,105.01
2,636.20
11,583.12
(57.26)
(2,622.62)
(54.67)
(11,530.90)
(135.80)
590,852.00
121.68
590,973.68
Guntersville
District 81
549,378.76
(63,454.79)
485,923.97
(1,288.42)
(18,352.95)
(44,740.08)
1,275.40
422,817.92
922.27
112.14
396.89
(59.29)
(96.25)
(44.24)
(265.36)
(768.98)
423,015.10
93.55
423,108.65
1,739.92
1,309.02
29,668.47
32,717.41
558,411.69
591,129.10
1,337.61
1,006.33
22,951.26
25,295.20
397,919.64
423,214.84
591,129.10
(155.42)
590,973.68 $
423,214.84
(106.19)
423,108.65
Exhibit #22
Arab
District 3A
$
228,346.92 $
(36,465.00)
191,881.92
(1,650.12)
(8,545.84)
(19,201.16)
6,186.20
168,671.00
158.74
19.28
48.08
(22.84)
(19.28)
(381.69)
(158.27)
295,254.15
59.57
295,313.72
(48.08)
(36.20)
168,770.70
295,393.08
(79.36)
295,313.72 $
168,770.70
159,084.28
159,084.28
9,686.42
168,770.70
168,770.70

Marshall County
Boaz
Total
School
Taxes
5,560,303.58 $
(965,438.50)
4,594,865.08
(28,045.42)
(389,249.12)
(314,130.96)
67,735.20
3,931,174.78
8,357.07
273.00
19,522.55
(185.90)
(251.94)
(3,853.72)
(19,522.55)
(4,654.52)
3,930,858.77
774.73
3,931,633.50
1,395,901.26 $
(182,958.62)
1,212,942.64
(3,713.32)
(63,111.62)
(127,970.18)
8,800.48
1,026,948.00
1,920.72
836.42
230.67
(174.72)
(797.16)
(934.70)
(230.67)
(92.56)
1,027,706.00
214.15
1,027,920.15
13,714,014.90
(2,215,936.52)
11,498,078.38
(59,455.71)
(767,905.31)
(980,506.91)
142,390.52
9,832,600.97
19,264.37
7,882.81
54,894.65
(866.05)
(7,734.25)
(6,672.03)
(54,474.65)
(8,856.33)
9,836,039.49
1,959.30
9,837,998.79
11,077.63
8,334.33
188,989.73
208,401.69
3,724,216.40
3,932,618.09
3,061.92
2,303.72
52,013.91
57,379.55
970,834.02
1,028,213.57
3,932,618.09
(984.59)
3,931,633.50 $
1,028,213.57
(293.42)
1,027,920.15 $
County
District 3
399,607.11 $
(63,813.75)
335,793.36
(2,887.71)
(14,955.22)
(33,602.03)
10,825.85
295,174.25
278.14
38.57
381.69
(39.97)
(38.57)
851.77
640.81
14,503.34
15,995.92
279,397.16
295,393.08
Arab
District 3A
71
28,015.23
21,077.45
477,870.07
526,962.75
9,303,846.78
9,830,809.53
23,866.11
9,854,675.64
(16,676.85)
9,837,998.79
Exhibit #22

County-Wide
Taxable Valuations
Regular Assessments
Act #48 Exemptions
Net Taxes Assessed
1,050,285,940
(167,532,280)
882,753,660
(4,324,660)
(53,598,520)
(79,778,980)
10,034,300
755,085,800

Marshall County
72
Albertville
District 82
244,054,440
(42,831,600)
201,222,840
(688,500)
(9,284,920)
(23,387,740)
689,440
168,551,120
Guntersville
District 81
156,965,360
(18,129,940)
138,835,420
(368,120)
(5,243,700)
(12,782,880)
364,400
120,805,120
Exhibit #22
Arab
District 3A
114,173,460
(18,232,500)
95,940,960
(825,060)
(4,272,920)
(9,600,580)
3,093,100
84,335,500
Arab
District 3A
114,173,460
(18,232,500)
95,940,960
(825,060)
(4,272,920)
(9,600,580)
3,093,100
84,335,500

Marshall County
County
District 3
427,715,660
(74,264,500)
353,451,160
(2,157,340)
(29,942,240)
(24,163,920)
5,210,400
302,398,060
73
Boaz
107,377,020
(14,073,740)
93,303,280
(285,640)
(4,854,740)
(9,843,860)
676,960
78,996,000
Exhibit #22

Marshall
County Board
of Education
Allocation Determined By State
Superintendent of Education
35.10966%
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Due
Sub-Total
Amounts Overpaid
Total

Marshall County
Guntersville
City Board
of Education
1,193,826.11
12.09667%
$
3,492.14
2,627.34
59,596.32
65,715.80
1,120,930.12
1,186,645.92
7,180.19
1,193,826.11
$
74
1,193,826.11
411,320.46
1,203.18
905.23
20,533.30
22,641.71
386,908.01
409,549.72
1,770.74
411,320.46
$
411,320.46
Exhibit #23
Albertville
City Board
of Education
Arab
City Board
of Education
23.58065%
$
801,807.75
15.24944%
$
2,345.43
1,764.58
40,026.57
44,136.58
752,442.41
796,578.99
5,228.76
801,807.75
$
801,807.75
Boaz
City Board
of Education
518,523.42
Total
County-Wide
School Tax
13.96358%
$
474,800.65
100.00%
$
1,516.77
1,141.16
25,884.92
28,542.85
504,198.81
532,741.66
1,388.86
1,044.93
23,702.25
26,136.04
449,504.24
475,640.28
532,741.66
(14,218.24)
518,523.42 $
475,640.28
(839.63)
474,800.65 $

Marshall County
75
3,400,278.39
9,946.38
7,483.24
169,743.36
187,172.98
3,213,983.59
3,401,156.57
14,179.69
3,415,336.26
(15,057.87)
3,400,278.39
Exhibit #23

Albertville
Special
Regular
Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed
Interest
Refunds
Net Taxes Collected
Disbursements
Reappraisal Program
Sub-Total
Remittances
Sub-Total
Amounts Due
Sub-Total
Amounts Overpaid
Total

Marshall County
Special
$ 1,220,272.20 $ 1,463,788.08 $ 1,830,408.30

(214,158.00)
(256,989.60)
(321,237.00)
1,006,114.20
1,206,798.48
1,509,171.30
(46,424.60)
(55,709.52)
(69,636.90)
(82,197.60)
(116,938.70)
(140,326.44)
(175,408.05)
18,173.60
3,721.92
4,652.40
778,726.90
1,014,484.44
1,268,778.75
1,455.66
1,877.71
2,371.73
713.60
5,649.00
11,030.80
24,821.39
(81.80)
(98.16)
(122.70)
(694.20)
(5,619.90)
(78.10)
(93.72)
(117.15)
(10,956.20)
(24,709.49)
(194.00)
(291.00)
779,922.66
1,016,170.27
1,270,760.63
14,442.14
14,442.13
2,312.63
36,114.24
67,311.14
710,855.55
778,166.69
1,755.97
779,922.66
$
779,922.66
76
1,016,170.27
1,016,170.27
1,016,170.27
$ 1,016,170.27
3,742.85
63,963.84
67,706.69
1,203,407.24
1,271,113.93
1,271,113.93
(353.30)
$ 1,270,760.63
Boaz
Regular
$ 536,885.10
(70,368.70)
466,516.40
(24,273.70)
(35,587.10)
(49,219.30)
3,215.40
360,651.70
734.13
321.70
680.19
(67.20)
(306.60)
(359.50)
(680.19)
(35.60)
360,938.63
6,683.74
6,683.73
1,070.07
17,557.63
31,995.17
329,053.98
361,049.15
361,049.15
(110.52)
$ 360,938.63
Exhibit #24
Guntersville
Regular
Special
Special
$
805,327.65
(105,553.05)
699,774.60
(36,410.55)
(73,828.95)
4,823.10
594,358.20
1,108.54
482.55
1,020.27
(100.80)
(459.90)
(539.25)
(1,020.27)
(53.40)
594,795.94
941,792.16 $
(108,779.64)
833,012.52
(31,462.20)
(16,888.56)
(76,697.28)
5,397.36
713,361.84
1,581.11
192.24
680.40
(101.64)
(165.00)
(75.84)
(454.92)
(1,348.26)
713,669.93
Arab
1,412,688.24 $
(163,169.46)
1,249,518.78
(47,193.30)
(115,045.92)
2,964.60
1,090,244.16
2,371.96
288.36
1,020.60
(152.46)
(247.50)
(113.76)
(682.38)
(2,022.39)
1,090,706.59
570,867.30 $
(91,162.50)
479,704.80
(21,364.60)
(16,816.00)
(48,002.90)
17,993.30
411,514.60
398.27
55.10
544.64
(57.10)
(55.10)
(544.64)
(251.10)
411,604.67
53,891.70 $ 8,835,920.73
(3,776.90)
(1,335,194.85)
50,114.80
7,500,725.88
(1,951.90)
(334,427.27)
(1,910.60)
(153,399.86)
(7,203.90)
(802,671.44)
557.50
61,499.18
39,605.90
6,271,726.49
30.02
11,929.13
55.20
7,757.75
39,798.29
(781.86)
(47.10)
(7,595.30)
(54.90)
(1,432.22)
(39,048.09)
(4,195.75)
39,589.12
6,278,158.44
740.50
740.50
102.56
1,677.55
3,261.11
36,339.19
39,600.30
39,600.30
(11.18)
39,589.12 $
1,771.71
30,169.35
31,941.06
563,028.55
594,969.61
13,147.33
13,147.34
2,252.13
37,288.10
65,834.90
648,070.10
713,905.00
3,451.38
59,339.73
62,791.11
1,028,223.05
1,091,014.16
7,639.68
7,639.69
1,184.81
19,478.63
35,942.81
375,784.98
411,727.79
594,969.61
(173.67)
594,795.94
713,905.00
(235.07)
713,669.93 $
1,091,014.16
(307.57)
1,090,706.59 $
411,727.79
(123.12)
411,604.67 $

Marshall County
77
Grant
Total
Municipal
Taxes
42,653.39
42,653.39
15,888.14
265,589.07
366,783.99
5,910,932.91
6,277,716.90
1,755.97
6,279,472.87
(1,314.43)
6,278,158.44
Exhibit #24

Albertville
Taxable Valuations
Regular Assessments
Act #48 Exemptions
Abatements
Net Taxes Assessed

Marshall County
244,054,440
(42,831,600)
201,222,840
(9,284,920)
(16,439,520)
(23,387,740)
3,634,720
155,745,380
78
Boaz
107,377,020
(14,073,740)
93,303,280
(4,854,740)
(7,117,420)
(9,843,860)
643,080
72,130,340
Exhibit #24
Guntersville
Arab
156,965,360
(18,129,940)
138,835,420
(5,243,700)
(2,814,760)
(12,782,880)
899,560
118,893,640

Marshall County
114,173,460
(18,232,500)
95,940,960
(4,272,920)
(3,363,200)
(9,600,580)
3,598,660
82,302,920
79
Grant
10,778,340
(755,380)
10,022,960
(390,380)
(382,120)
(1,440,780)
111,500
7,921,180
Total
Valuations
633,348,620
(94,023,160)
539,325,460
(24,046,660)
(30,117,020)
(57,055,840)
8,887,520
436,993,460
Exhibit #24

Forestry
Acreage
Assessment
Fees on Assessments
Fees on Collections
Acreage Assessments
Deductions from Ad Valorem Tax
Interest Collected
Mail Fees
Advertising
Interest Earned
Commissions
Litigations - Current
Refunds
Disbursements
Remittances
Amounts Overpaid
Total Disbursements

Marshall County
Commissions
and Fees on
Assessments
$
4,425.00
Commissions
and Fees on
Collections
$
39,587.57
13,506.88
14.20
(467.44)
15.69
(5.69)
(1,837.05)
(8.74)
11,217.85
11,217.85
$
11,217.85
80
257,953.66
(130.00)
220.00
(190.00)
(10.00)
85.00
(85.00)
(320.00)
257,953.66
261,948.66
297,541.23
262,028.41
(79.75)
261,948.66 $
297,620.98
(79.75)
297,541.23
Exhibit #25
Supernumerary
Officials'
Salaries
Official's
Salary
$
83,449.20
Reappraisal
Budget
$
50,829.96
Other
Collections
$
Total
$
1,399,125.92
67,956.00
12,245.57
25,357.50
11,655.00
112,293.83
4,619.82
83,449.20
50,829.96
1,399,125.92
234,127.72
83,449.20
50,829.96
1,399,125.92
234,127.72
83,449.20
50,829.96

Marshall County
1,399,125.92
81
234,127.72
4,425.00
39,587.57
13,506.88
1,533,405.08
14.20
67,956.00
12,245.57
25,357.50
11,655.00
112,293.83
4,619.82
515,439.88
(130.00)
220.00
(190.00)
(10.00)
100.69
(90.69)
(2,157.05)
(8.74)
2,338,240.54
2,338,400.04
(159.50)
2,338,240.54
Exhibit #25
Rates of Taxation
October 1, 2007 through September 30, 2010
State Taxes
State taxes were assessed as provided by the Code of Alabama 1975, Section 40-8-3, as follows:
General
Soldier
School
2.5 Mills
1.0 Mill
3.0 Mills
County Taxes
The County Commission levied taxes for county purposes as follows:
General
Road and Bridge
Courthouse and Jail
Hospital
County-Wide School
School District 3
School District 82 Albertville
School District 81 Guntersville
Boaz School District
School District 3A Arab
School District 3A Arab
6.0 Mills
2.4 Mills
.6 Mill
4.5 Mills
4.5 Mills
13.0 Mills
3.5 Mills
3.5 Mills
13.0 Mills
3.5 Mills
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 years rates as follows:
Albertville
Albertville Special School Tax
Albertville Special School Tax
Boaz
Boaz Special School Tax
Guntersville
Guntersville Special School Tax
Arab
Grant
5.0 Mills
6.0 Mills
7.5 Mills
5.0 Mills
7.5 Mills
6.0 Mills
9.0 Mills
5.0 Mills
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.

Marshall County
82
Exhibit #26
Special Fund of the Revenue Commissioner

Receipts
Interest Earned
Total Receipts
Disbursements
Furniture and Equipment
Travel
Training and Education
Office Supplies
County General Fund
Software
Total Disbursements
5,415.00
2,310.69
2,291.54
4,049.79
1,929.75
3,875.00
19,871.77
Excess of Receipts Over/(Under) Disbursements
(12,933.37)
Balance - July 1, 2008
16,282.38
Balance - June 30, 2011

Marshall County
6,938.40
6,938.40
83
3,349.01
Exhibit #27

Receipts
Issuance Fees
Interest Earned
Total Receipts
6,348.00
107.81
6,455.81
Disbursements
Repairs and Maintenance
Office Supplies
Total Disbursements
1,674.65
429.34
2,103.99
Excess of Receipts Over/(Under) Disbursements
4,351.82
Balance - July 1, 2008
5,100.52
Balance - June 30, 2011

Marshall County
84
9,452.34
Exhibit #28

State Audit: Marshall County Revenue Commissioner

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State Audit: Marshall County Revenue Commissioner

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Report on the

Office of Revenue Commissioner

Contains items pertaining to state and local legal compliance.

Summary of Audit Settlement

2009 2010 Tax Year

Summary of Ad Valorem Taxes and Distributions

Distribution of State Ad Valorem Taxes

Distribution of County Ad Valorem Taxes

Distribution of County School Ad Valorem Taxes

Distribution of County-Wide School Ad Valorem Taxes

Distribution of Municipal Ad Valorem Taxes

Distribution of Fees and Other Collections

2008 2009 Tax Year

Summary of Ad Valorem Taxes and Distributions

Distribution of State Ad Valorem Taxes

Distribution of County Ad Valorem Taxes

Distribution of County School Ad Valorem Taxes

Distribution of County-Wide School Ad Valorem Taxes

Office of Revenue Commissioner

Distribution of Municipal Ad Valorem Taxes

Distribution of Fees and Other Collections

2007 2008 Tax Year

Summary of Ad Valorem Taxes and Distributions

Distribution of State Ad Valorem Taxes

Distribution of County Ad Valorem Taxes

Distribution of County School Ad Valorem Taxes

Distribution of County-Wide School Ad Valorem Taxes

Distribution of Municipal Ad Valorem Taxes

Distribution of Fees and Other Collections

Special Fund of the Revenue Commissioner

Manufactured Home Trust Fund

Office of Revenue Commissioner

Examiners of Public Accounts

The Office of Revenue Commissioner, Marshall County, Alabama, (hereinafter referred to as

This report encompasses an examination of the Revenue Commissioner and a review of

Schedule of State and Local

Schedule of State and Local Compliance and Other Findings

Office of Revenue Commissioner

Schedule of State and Local Compliance and Other Findings

Office of Revenue Commissioner

Schedule of State and Local Compliance and Other Findings

Office of Revenue Commissioner

Schedule of State and Local Compliance and Other Findings

Office of Revenue Commissioner

This Page Intentionally Blank

Summary of Audit Settlement

Guntersville City Board of Education

Office of Revenue Commissioner

Marshall County Schools

Arab City Board of Education

Office of Revenue Commissioner

Summary of Audit Settlement

Marshall County Board of Education

Office of Revenue Commissioner

Office of Revenue Commissioner

Detail of Disbursements and Audit Settlement

Office of Revenue Commissioner

Office of Revenue Commissioner

Detail of Disbursements and Audit Settlement

Marshall County Schools

Arab City Board of Education

Marshall County Board of Education

Guntersville City Board of Education

Office of Revenue Commissioner