11-2-4
Section 11-2-4 Payment of premiums on bonds. Except as otherwise provided by law or
in this section, the premiums on all bonds of all county officials and county employees
required by this chapter, when made by surety companies shall be paid by the respective counties
out of the general funds of the county. The premiums on the bonds of county taxing officials
shall be paid on a pro rata basis by each fund, except the State General Fund, or agency receiving
noneducational ad valorem taxes paid in the county determined by computing the percentage
that the total collections for each fund, except the State General Fund, or agency bears to
the total collections of noneducational ad valorem taxes. The premiums on the bonds of the
superintendent of education and of the chief school financial officer of the county shall
be paid by the board of education of the county out of the three mill school tax. (Acts 1933,
Ex. Sess., No. 191, p. 203; Code 1940, T. 41, §96; Act 2009-744, p. 2229, §1.)...
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40-12-254
Section 40-12-254 Motor vehicles issued to disabled veterans; fees. (a) Any disabled
veteran of World War II or of any other hostilities in which the United States was, is, or
shall be engaged against any foreign state, whether as a result of a declared war or not,
who owns an automobile which has been, is or shall hereafter be all or partly paid for with
funds furnished for such purpose by the Administrator of Veterans' Affairs under authority
of any act of the Congress of the United States, is exempt from all license fees and ad valorem
taxes required by or prescribed in this article; provided, that the veteran keeps such motor
vehicle only for private use. Application for an exemption may be made to the probate judge
of the county in which such veteran resides. The state Department of Revenue shall prescribe
and furnish application forms to be used and may require the applicant to supply such information
as may be necessary to enable the probate judge to determine the veteran's...
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40-20-8
Section 40-20-8 Allocation and distribution of net taxes collected; property which consists
of submerged lands and onshore lands; onshore lands defined; applicability of section;
final determination establishing allocation base. (a) Ninety percent of the net amount of
all taxes herein levied and collected by the department on oil or gas produced from submerged
lands as herein defined shall be deposited to the State General Fund. The remaining 10 percent
of such net amount shall be allocated and distributed by the Comptroller to the county in
which the oil or gas was produced for county purposes or to be expended at the discretion
of the county governing body. (b) Twenty-five percent of the net amount of all taxes herein
levied and collected by the department, except as provided herein in subsection (a), shall
be deposited by the department to the General Fund of the state. (c) Sixty-six and two-thirds
percent of the remaining 75 percent of all taxes herein levied and collected by the...
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40-7-98
Section 40-7-98 Payment of pro rata shares of principal of and interest on warrants.
The principal of and interest on the warrants issued under the provisions of this division
are hereby declared to be lawful costs of the equalization program referred to in Division
1 of this article and to be lawful and necessary governmental costs of the assessment and
collection of ad valorem taxes levied in the county issuing said warrants required by law
to be paid as part of the current governmental operating expenses of each tax recipient body
receiving proceeds from ad valorem taxation in said county. The principal and interest shall
be paid pro rata by each such tax recipient of such county and by the State of Alabama in
the proportions which the amount of ad valorem tax received by each tax recipient body, including
the State of Alabama, bears to the total amount of ad valorem tax received by all. For that
purpose, the tax collector of each county issuing warrants under this division is...
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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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45-19-82.24
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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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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45-37-242.02
Section 45-37-242.02 Correction of errors. In Jefferson County whenever an error is
found in the calculation of the amount of ad valorem taxes due or any mechanical error is
found in the tax return, listing and valuing of property by the tax assessor upon assessments
legally made, the tax assessor is hereby authorized to correct the same in his or her records.
The tax assessor shall file in the record the proper evidence to support his or her action,
and shall immediately certify same to the tax collector, and if a refund of taxes is due,
the tax collector shall refund the monies out of the next monies collected. The taxpayer shall
furnish proof of such payment to the satisfaction of the tax collector within two years from
the date of such payment. (Act 85-805, 2nd Sp. Sess., p. 62, §1.)...
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45-39-200.09
Section 45-39-200.09 Payment of tax required for issuance of motor vehicle license.
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
county license commissioner 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 commissioner. 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 to the commissioner 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 her office. The...
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45-42-200.09
Section 45-42-200.09 Payment of tax required for issuance of motor vehicle license.
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
county license commissioner 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 commissioner. 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 to the commissioner 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 her office. The...
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