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40-22-10
Section 40-22-10 Tax upon recording transfer of instrument recorded by exempt institution -
Exemption of debt secured by instrument upon which recording tax has previously been paid.
If any transfer of any such mortgage, deed of trust, contract of conditional sale, or other
instrument of like character described in Section 40-22-6 has heretofore been filed for record
in any probate office of this state and the recording privilege tax imposed by Section 40-22-1
or Section 40-22-2 has been paid thereon, the debt secured by the instrument so transferred
shall be exempt from any ad valorem tax, either state, county, or municipal. (Acts 1951, No.
816, p. 1449, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-22-10.htm - 975 bytes - Match Info - Similar pages
45-11-161
Section 45-11-161 Reimbursement; duties of judge of probate and tax collector; relief from
personal liability; fee for worthless instruments. (a) The Chilton County Commission shall
reimburse the office of judge of probate and tax collector or other like official charged
with collecting taxes or licenses of Chilton County for any monetary loss, up to a total of
two thousand five hundred dollars ($2,500), per annum, arising or caused by error if the mistake
or omission was caused without the personal knowledge of the judge of probate and tax collector
or other like official charged with collecting taxes or licenses; including loss arising from
acceptance of worthless or forged checks, drafts, negotiable instruments, money orders, or
other written orders for money or its equivalent. The reimbursement payments shall be made
from the county general fund. (b) It shall be the duty of the judge of probate and tax collector
or other like official charged with collecting taxes or licenses to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-161.htm - 3K - Match Info - Similar pages
35-4-74
Section 35-4-74 Necessity for including plat or description of plat book, etc.; probate judge
not liable for good faith error. (a) No instrument, other than a will, purporting to create
or transfer any interest in land shall be accepted for record by a probate judge if such instrument
describes the land in which such interest is to be created or transferred by reference to
a plat and the plat is not attached to and made a part of the instrument or the instrument
does not describe the plat book and the office in which such plat book is to be found and
there is no description of the land by metes and bounds; provided, that this section shall
apply only to instruments executed subsequent to July 21, 1972; provided further, that where,
prior to July 21, 1972, any person has received a conveyance of land, or any interest therein,
in which the land is described by reference to a plat which is not recorded and which is not
available to him, this section shall not apply if the grantor or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-4-74.htm - 1K - Match Info - Similar pages
45-46-84.24
Section 45-46-84.24 Payment of tax prerequisite to issuance or transfer of license; certificate
of assessment. To prevent motor vehicles from escaping taxation and to provide for a more
efficient procedure for assessment and collection of taxes due on same, no licenses shall
be issued 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 such vehicles shall have been
paid to the county for the preceding year as evidenced by receipts from the judge. Every person,
firm, or corporation driving or owning a motor vehicle who desires to operate a motor vehicle
on the public highways of Alabama shall first return such motor vehicle for ad valorem taxation
purposes to the judge of probate who shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the taxes shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in his or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-84.24.htm - 1K - Match Info - Similar pages
40-1-23
Section 40-1-23 Liability of officers for conversion. Any probate judge, clerk of a court of
record, register, sheriff, coroner, tax collector, county treasurer, trustee of public schools,
notary public, constable, or other public officer who knowingly converts to his own use or
permits another to use any of the revenue of the state or of any county or municipality thereof
or any money paid into his office or received by him in his official capacity is liable to
indictment and, on conviction, must be punished as if he had stolen it. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §902.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-23.htm - 899 bytes - Match Info - Similar pages
12-13-53
Section 12-13-53 Failure to collect recording or registration tax, etc., upon mortgages, deeds
of trust, etc. Any probate judge who shall file for record or shall record any mortgage, deed
of trust or other instrument in the nature of a mortgage without collecting the recording
or registration tax provided for the recording or registration of such instruments or who
shall fail to certify the fact that said tax has been paid before the filing and recording
of such instrument shall be guilty of a misdemeanor and, upon conviction, shall be fined not
less than $10.00 nor more than $100.00. (Code 1907, §7458; Code 1923, §5050; Code 1940,
T. 13, §282.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-13-53.htm - 971 bytes - Match Info - Similar pages
45-1-81.03
Section 45-1-81.03 Payment of ad valorem vehicle tax prerequisite to issuance of license or
transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for assessment and collection of taxes due on same,
no licenses shall be issued 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 such vehicles
shall have been paid to the county for the preceding year as evidenced by receipt from the
judge. Every person, firm, or corporation driving or owning a motor vehicle who desires to
operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle
for ad valorem taxation purposes to the judge of probate who shall issue a certificate of
assessment on a form prescribed by the State Department of Revenue, shall collect the taxes
shown thereon, and shall make a duplicate of the tax receipt and keep same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-81.03.htm - 1K - Match Info - Similar pages
45-11-201
Section 45-11-201 Notice of refusal; retrieval and voiding of license; records. (a) In Chilton
County, when a negotiable instrument, such as a check or draft, given for a motor vehicle
license, boat license, driver's license, privilege license, or conservation license is found
to be noncollectible for any reason, the judge of probate or the tax collector, or other like
official, or their designee, shall notify the maker or drawer of the negotiable instrument
in writing that payment of the negotiable instrument was refused by the drawee and that if
the maker or drawer does not pay the holder thereof the amount due thereon within 10 days
of the mailing of the notice to the maker or drawer, then the license shall be subject to
retrieval or voided by the judge of probate or tax collector, or other like official, without
further notice. Written notice by regular mail to the address printed on the instrument or
given by the maker or drawer at the time of issuance of the license shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-201.htm - 3K - Match Info - Similar pages
45-15-82.04
Section 45-15-82.04 Payment of ad valorem vehicle tax prerequisite to issuance of license or
transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for assessment and collection of taxes due on same,
no licenses shall be issued 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 such vehicles
shall be have been paid to the county for the preceding year as evidenced by receipt from
the judge. Every person, firm, or corporation driving or owning a motor vehicle who desires
to operate a motor vehicle on the public highways of Alabama shall first return such motor
vehicle for ad valorem taxation purposes to the judge of probate who shall issue a certificate
of assessment on a form prescribed by the State Department of Revenue, shall collect the taxes
shown thereon, and shall make a duplicate of the tax receipt and keep...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-82.04.htm - 1K - Match Info - Similar pages
45-26-81.44
Section 45-26-81.44 Payment of ad valorem vehicle tax prerequisite to issuance of license or
transfer; certificate of assessment. THIS SECTION WAS AMENDED AND RENUMBERED BY ACT 2020-37
AND 38 IN THE 2020 REGULAR SESSION, EFFECTIVE JULY 1, 2020. THIS IS NOT IN THE CURRENT CODE
SUPPLEMENT. IT IS FORMER SECTION 45-26-81.44. To prevent motor vehicles from escaping taxation
and to provide for a more efficient procedure for the assessment and collection of taxes due
on motor vehicles, no licenses shall be issued 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. Every person, firm, or corporation driving or owning a motor vehicle
who desires to operate a motor vehicle on the public highways of Alabama shall first return
the motor vehicle for ad valorem taxation purposes to the judge...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-81.44.htm - 1K - Match Info - Similar pages
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