45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge of probate
is required under the law to perform. The judge of probate shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall have all
the duties and responsibilities relative to the assessment and collection of taxes and issuance
of motor vehicle licenses and titles for motorized and non-motorized vehicles. For purposes
of this section the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40. (b) Before entering upon the additional duties imposed by this section,
the revenue commissioner shall execute an additional bond in a sum...
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45-1-81.01
Section 45-1-81.01 Assessment and collection of certain motor vehicle taxes; license records.
(a) The judge of probate shall perform all duties relating to the assessment and collection
of ad valorem taxes and casual sales and use taxes on motor vehicles in the county, which
have heretofore been performed by the tax assessor and the tax collector. The tax assessor
and the tax collector of Autauga County are hereby relived of all duties and responsibilities
relative to the assessment and collection of taxes on such motor vehicles. The judge of probate
shall receive the commissions and fees now allowed the assessor and collector for performing
these functions, and such fees and commissions shall be remitted to the county general fund.
Reporting and remitting such collections shall be made by the judge of probate or as otherwise
required by statute. (b) The judge of probate shall keep at all times an accurate record of
all licenses received by him or her from the State Comptroller and of...
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40-10-125
Section 40-10-125 Redeeming lots and parcels without redeeming entire property - How redeemed.
A person desiring to redeem any separate lot or parcel of land as authorized by Section 40-10-124
must file with the judge of probate an application in writing, under oath, setting forth the
date of the decree, the name of the defaulting taxpayer against whom the same was rendered,
the description and character of each lot or parcel of land included in the decree and the
assessed value thereof, if separately valued in the assessment or, if not separately valued,
stating that fact and stating the assessed value of the whole of the lands, a description
of the lot or parcel which the applicant seeks to redeem and, if not separately valued in
the assessment, stating the value thereof at the time of the assessment and the nature of
his interest in such lot or parcel; and such applicant must deposit with the judge of probate
a sum of money which bears the same proportion to the amount of taxes,...
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35-8A-201
Section 35-8A-201 Creation of condominium. (a) A condominium may be created pursuant to this
chapter only by filing a declaration executed in the same manner as a deed with the judge
of probate in every county in which any portion of the condominium is located. (b) The judge
of probate shall index the declaration of condominium in the grantee's index in the name of
the condominium and the association and in the grantor's index in the name of each person
executing the declaration. (c) A declaration or an amendment to a declaration adding units
to a condominium is not effective unless all structural components and mechanical systems
of all buildings containing or comprising any units thereby created are substantially complete,
as evidenced by a recorded certificate of substantial completion of structural and mechanical
systems executed by an independent registered engineer or independent registered architect.
(Acts 1990, No. 90-551, p. 858, §2-101; Act 2018-403, §1.)...
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45-19-82.24
Section 45-19-82.24 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due, the judge of probate shall not issue any licenses to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the judge of probate
until the ad valorem tax on the vehicles has been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. No motor vehicle which is owned by a resident
of the county or by a business located in the county, or which is otherwise located in the
county for licensing purposes, may be operated on the public highways of Alabama unless the
motor vehicle has been returned to the tax collector for ad valorem tax purposes. The judge
of probate shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown, and shall make a...
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40-10-121
Section 40-10-121 Manner of redemption of land sold to state. THIS SECTION WAS AMENDED BY ACT
2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE THE AMENDED VERSION,
SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption of land from tax sales
where the same has been heretofore or hereafter sold to the state, the party desiring to make
such redemption shall apply therefor as hereinafter provided and shall deposit with the judge
of probate of the county in which the land is situated the amount of money for which the lands
were sold, with interest thereon at the rate of 12 percent, together with the amount of all
taxes found to be due on such land since the date of sale, as provided herein, with interest
at the rate of 12 percent and all costs and fees due to officers. (b) Upon application to
the probate judge to redeem land where the same has been sold to the state for taxes, which
application shall be made on blank forms to be furnished by the Land...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-121.htm - 4K - Match Info - Similar pages

40-10-4
Section 40-10-4 Notice to taxpayer - Service generally. (a) On receiving such book, as speedily
as practicable the judge of probate shall issue a notice addressed to each person against
whom any unpaid taxes are assessed as shown by such book, substantially in the following form:
"State of Alabama, (give name of county) county, to (give name of taxpayer): The tax
collector has filed in my office a list of delinquent taxpayers, and of real estate upon which
taxes are due. You are reported as delinquent, and your tax amounts to (here give amount of
taxes) with costs added. This is to notify you to appear before the probate court of said
county at the next term thereof, commencing on Monday, the _____ day of _____, 2__, then and
there to show cause, if any you have, why a decree for the sale of property assessed for taxation
as belonging to you should not be made for the payment of the taxes thereon and fees and costs.
(Here probate judge's signature). Judge of probate." Such notice must...
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40-10-73
Section 40-10-73 Right of state or assignee to possession when lands are bid in for state;
redemption when lien is recorded. When the lands are bid in for the state at tax sales, the
state shall be entitled to possession of said lands immediately upon execution of the certificate
of sale by the judge of probate. If possession is not surrendered within six months from the
date of sale after demand therefor is made by the Land Commissioner in behalf of the state,
or if the certificate has been assigned by the assignee, then the Land Commissioner in the
name of the state or the assignee of the state, if the certificate has been assigned, may
maintain an action in ejectment or a statutory real action in the nature of ejectment or other
proper remedy for the recovery of the possession of the lands purchased at such sales and
shall be entitled to hold the possession thereof on recovery, subject, however, to all rights
of redemption provided for in this title. If the mortgage or other...
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42-2-7
Section 42-2-7 Commissioners for assessment of damages and compensation - Appointment; notice
to commissioners; duties. If the application is granted, the judge of probate must appoint
three citizens of the county in which the lands sought to be condemned are situated, who shall
possess the qualifications of jurors, who shall be disinterested and who shall be required
to file a certificate along with their award that neither of them had ever been consulted,
advised with or approached by any person in reference to the value of the lands or the proceedings
to condemn the same, prior to the assessment of the damages, and that they knew nothing of
the same before their appointment. The judge of probate is authorized to fill any vacancy
occasioned by the death, resignation, failure to act or any disqualification of any such commissioners
from interest, prior knowledge of the subject matter or by being consulted, advised with or
approached in reference to the condemnation of such lands prior...
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45-1-81.04
Section 45-1-81.04 Vehicle information required for assessment. Before any vehicle can be assessed,
the judge of probate shall be furnished the tag number presently on the vehicle unless such
vehicle is new, in which case the judge of probate shall be furnished a bona fide bill of
sale from the dealer showing when the vehicle was bought new. In the case of a used car brought
into the state from a state which provides that upon sale or transfer of the motor vehicle
the tags are either surrendered to an appropriate authority or subsequently reissued by the
seller, the judge of probate shall be furnished a bona fide certificate of title properly
assigned which shows when the car was sold to an individual, firm, corporation, or association,
living or operating in this state. If such tag number or bill of sale or certificate of title
is not furnished, the vehicle will be presumed to have been in the state the entire year for
which taxes are being assessed. Those motor vehicles brought into...
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