Welcome to the Choctaw County Revenue Commissioner’s web page. Here you will find information about our office and descriptions of our duties, plus our office address, telephone numbers, and email address. Please feel free to contact us if we can be of service to you.
David Sparrow, Revenue Commissioner
Choctaw County Courthouse
117 S. Mulberry St., Suite 13
Butler, AL 36904
Visit Choctaw County’s Public GIS Website
205-459-3359
205-459-2412
FAX: 205-459-3369
Appraisal Office: 205-459-2042
Duties and Responsibilities
The Tax Collector and Tax Assessor offices were combined to form the office of Revenue Commissioner.
The Revenue Commissioner is required to annually locate, class and assess all taxable property within the County, and is responsible for setting fair, uniform and accurate values for each parcel of real and personal property. The Revenue Commissioner is also charged to maintain current ownership maps of the county. In addition to these appraisal duties, we work daily with local and national agencies to promote the economic well being of the County and its citizens.
The Commissioner lists and places a value on all real estate within the county and also on personal property (which includes such things as machinery, office equipment, and similar items). Maps, records, and other documents are kept to help establish the value of such property. He or she also helps homeowners file for homestead exemption, which allows some of the homeowner’s property to be exempt from property (ad valorem) taxes.
Also, the Revenue Commissioner is responsible for the collection of taxes on real property, personal property, manufactured homes, automobiles, motorcycles, motor homes, trailers and airplanes. Use tax is collected on items brought to the State of Alabama by residents for first use, storage or consumption. Sales Tax is collected on casual sales of motor vehicles between individuals.
Statute allows the payment of real property taxes in installments as long as the first payment is at least one-half of the taxes due and is made by February 1st following the tax year for which payment is collected. Installment payments are subject to 1% per month interest on the unpaid balance for the second and third payments.
The Revenue Commissioner must advertise and hold a tax sale once a year for any unpaid taxes on real estate or any special assessments. Accurate records must be kept at all times, since this office is involved in the collection of taxes that help fund a variety of government services.