45-27-244.30
Section 45-27-244.30 Assessment and collection of taxes. The Tax Collector of Escambia
County shall perform all duties relative to the assessment and collection of ad valorem taxes
and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles, in Escambia
County which the judge of probate and the tax assessor are required under the general law
to perform. The judge of probate and the tax assessor shall be relieved of all duties and
responsibilities relative to the assessment and collection of ad valorem taxes and sales taxes
on motor vehicles, motor vehicle titles, and nonmotorized vehicles and the tax collector shall
have all duties and responsibilities relative to the assessment or collection of taxes and
issuance of motor vehicle licenses and titles for motorized and nonmotorized vehicles. For
purposes of this subpart, the term motor vehicle shall mean the same as defined in Article
5, Chapter 12, Title 40. (Act 96-46, 1st Sp. Sess., p. 58, §1.)...
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45-3-84.65
Section 45-3-84.65 Ad valorem and sales taxes - Certificate of assessment; valuation;
disposition of funds. (a) Every person, firm, or corporation residing in or owning a motor
vehicle which is principally used in Barbour County who desires to operate a motor vehicle
on the public highways of Alabama shall first be required to pay ad valorem taxes and sales
taxes to the judge of probate. The judge of probate shall issue a certificate of assessment
on a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the probate
office for one year after each audit. The license tag shall be evidence of the payment of
the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation for
ad valorem assessment of motor vehicles shall be at the same rate and on the same basis as
is provided in Article 5, Chapter 12, Title 40, and all laws relating to the assessment...

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45-46-84.21
Section 45-46-84.21 Assessment and collection of taxes. The judge of probate shall perform
all duties relating to the assessment and collection of ad valorem taxes and casual sales
and use taxes and any other taxes on motor vehicles in the county, which have heretofore been
performed by the revenue commissioner and shall also collect any other taxes that may hereafter
be levied. The Revenue Commissioner of Marengo County is hereby relieved of all duties and
responsibilities relative to the assessment and collection of taxes of such motor vehicles.
The judge of probate shall receive the commissions and fees now allowed the revenue commissioner
for performing these functions and any future fees set by law, and such fees and commissions
shall be remitted to the county general fund. Reporting and remitting of such tax shall be
made at the same time as other reports and remittances are now made by the judge of probate.
(Act 88-767, 1st Sp. Sess., p. 176, § 2.)...
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45-18-82.25
Section 45-18-82.25 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for the more efficient assessment and collection
of taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the
public highways of this state, nor shall any transfer be made by the judge of probate as provided
under this subpart, until the ad valorem tax and the sales tax on the vehicle are paid in
the county for the preceding year as evidenced by receipt of the judge of probate if the motor
vehicle belongs to a resident of Conecuh County or is principally used or operated in Conecuh
County. (Act 2000-446, p. 803, §6.)...
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45-21-84.04
Section 45-21-84.04 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for the more efficient assessment and collection
of taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the
public highways of this state, nor shall any transfer be made by the judge of probate as provided
under this subpart, until the ad valorem tax and the sales tax on the vehicle are paid in
the county for the preceding year as evidenced by receipt of the judge of probate, if the
motor vehicle belongs to a resident of Crenshaw County or is principally used or operated
in Crenshaw County. (Act 2007-273, p. 371, §5.)...
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45-27-244.34
Section 45-27-244.34 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation, and to provide for the more efficient assessment and collection
of taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the
public highways of this state, nor shall any transfer be made by the tax collector as provided
under this subpart until the ad valorem tax and the sales tax on the vehicle shall have been
paid in the county for the preceding year as evidenced by receipt of the tax collector, if
the motor vehicle belongs to a resident of Escambia County or is principally used or operated
in Escambia County. (Act 96-46, 1st Sp. Sess., p. 58, §5.)...
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45-45-201.10
Section 45-45-201.10 Alternative procedures. (a) The procedure authorized by this part
for the payment of ad valorem taxes and motor vehicle license taxes and the issuance of license
tags is optional, and alternative to the procedure now provided by law. Each owner of a motor
vehicle shall continue to have the right to pay taxes and to receive his or her tag in person
without the payment of the additional fee hereinabove provided. (b) Every purchaser of a motor
vehicle shall within 10 days after transfer of title to him or her, have the transfer of title
made on the records contained in the office of the judge of probate; should the purchaser
fail to so do he or she shall pay to the director of the motor vehicle license department
the sum of two dollars fifty cents ($2.50) as a penalty; this penalty shall be remitted by
the director to the county general fund. (Acts 1971, No. 1862, p. 3024, § 12.)...
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45-7-83.08
Section 45-7-83.08 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for the more efficient assessment and collection
of taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the
public highways of this state, nor shall any transfer be made by the judge of probate as provided
under this part, until the ad valorem tax and the sales tax on the vehicle are paid in the
county for the preceding year as evidenced by receipt of the judge of probate, if the motor
vehicle belongs to a resident of Butler County or is principally used or operated in Butler
County. (Act 2003-197, p. 516, §5.)...
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45-16-84.24
Section 45-16-84.24 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation, and to provide for the more efficient assessment and collection
of taxes due on same, no license shall be issued to operate a motor vehicle on the public
highways of this state, nor shall any transfer be made by the judge of probate as provided
under this subpart until the ad valorem tax on such vehicle shall have been paid in the county
for the preceding year as evidenced by receipt of the judge of probate, if the motor vehicle
belongs to a resident of Coffee County or is principally used or operated in Coffee County.
(Act 89-513, p. 1057, §5.)...
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45-8-200.12
Section 45-8-200.12 Powers and duties of tax assessor and tax collector transferred.
All duties required by law of the tax assessor and the tax collector with reference to the
assessment and collection of ad valorem taxes on automobiles, trucks, or other motor vehicles,
shall be performed and exercised by the commissioner of licenses, and the tax assessor and
the tax collector of the county are hereby relieved of all duties and responsibilities with
reference thereto. The commissioner of licenses shall collect for the assessment and collection
of state and county ad valorem taxes on motor vehicles the same fees, charges, penalties,
and commissions fixed by law to be paid to the tax assessor and the tax collector for the
same services. The fees, charges, penalties, and commissions collected by the commissioner
of licenses shall be distributed as now, or as hereinafter, provided by law, either general
or local. All records in the custody of the tax assessor and the tax collector of a...
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