45-39-200.04
Section 45-39-200.04 Transfer of duties from Tax Assessor and Tax Collector. The county license
commissioner shall perform all duties relative to the assessment and collection of taxes on
motor vehicles in the county, which have heretofore been performed by the tax assessor and
tax collector. The commissioner shall also issue all motor vehicle license tags and driver's
licenses, collect for and issue all other licenses for exercising any right or privilege for
which a license is now or hereafter may be required by law to be paid to the State of Alabama
or the county, except marriage licenses, and shall perform all the duties required by the
general law of judges of probate relative to notations on license stubs of the transfer of
ownership of motor vehicles, and the replacement of lost or mutilated license tags and driver's
licenses, and the notation of change of location of business on privilege licenses and stubs.
The Tax Assessor and the Tax Collector of Lauderdale County are hereby...
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45-42-200.04
Section 45-42-200.04 Transfer of duties from Tax Assessor and Tax Collector. The county license
commissioner shall perform all duties relative to the assessment and collection of taxes on
motor vehicles in such county, which have heretofore been performed by the tax assessor and
tax collector. The commissioner shall also issue all motor vehicle license tags and driver's
license, collect for and issue all other licenses for exercising any right or privilege for
which a license is now or hereafter may be required by law to be paid to the State of Alabama
or the county, except marriage licenses, and may perform all the duties required by the general
law of judges of probate relative to notations on license stubs of the transfer of ownership
of motor vehicles, and the replacement of lost or mutilated license tags and driver's licenses,
and the notation of change of location of business on privilege licenses and stubs. The Tax
Assessor and Tax Collector of Limestone County are hereby...
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45-26-242.24
Section 45-26-242.24 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 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 revenue commissioner until the ad valorem
tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt
from the revenue 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 the motor vehicle for ad valorem taxation purposes to the revenue commissioner who
shall issue a certificate of assessment on a form prescribed by the state Department of Revenue,
shall collect the taxes shown on the certificate, and shall make a...
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45-16-84.20
Section 45-16-84.20 Assessment and collection of motor vehicle taxes; issuance of licenses.
In Coffee County, the judge of probate shall perform all duties relative to the assessment
and collection of taxes on motor vehicles in Coffee County, which the revenue commissioner
is required under the general law to perform. The revenue commissioner shall be relieved of
all duties and responsibility relative to the assessment and collection of taxes on such motor
vehicles, and the judge of probate in all such counties shall have all duties and responsibilities
relative to the assessment or collection of taxes and issuance of motor vehicle licenses.
For the purposes of this subpart the term motor vehicle shall mean the same as defined in
Article 5, commencing with Section 40-12-240, of Chapter 12, Title 40. (Act 89-513, p. 1057,
§1.)...
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45-21-84
Section 45-21-84 Assessment and collection of motor vehicle taxes, etc.; titles and licenses.
The Judge of Probate of Crenshaw County shall perform all duties relative to the assessment
and collection of taxes on motor vehicles, motor vehicle titles, and non-motorized vehicles
in Crenshaw County which the revenue commissioner is required under the law to perform. The
revenue commissioner shall be relieved of all duties and responsibilities relative to the
assessment and collection of taxes on motor vehicles, motor vehicle titles, and non-motorized
vehicles, and the judge of probate 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 subpart, the term "motor
vehicle" shall mean the same as defined in Article 5, commencing with Section 40-12-240,
Chapter 12, Title 40. (Act 2007-273, p. 371, §1.)...
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45-3-84.60
Section 45-3-84.60 Assessment and collection of taxes. The Judge of Probate of Barbour County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and non-motorized vehicles in Barbour County which the revenue commissioner
is required under the law to perform. The revenue commissioner shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and non-motorized vehicles, and the judge of probate 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 subpart, the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40, as amended. (Act 98-120, p. 145, §1.)...
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45-7-83
Section 45-7-83 Duties of tax assessor and tax collector transferred. The Judge of Probate
of Butler County shall perform all duties relative to the assessment and collection of taxes
on motor vehicles, motor vehicle titles, and non-motorized vehicles in Butler County which
the tax assessor and tax collector are required under the law to perform. The tax assessor
and tax collector shall be relieved of all duties and responsibilities relative to the assessment
and collection of taxes on motor vehicles, motor vehicle titles, and non-motorized vehicles,
and the judge of probate 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 part, the term "motor vehicle", shall
mean the same as defined in Article 5, Chapter 12, Title 40, as amended. (Act 2003-197, p.
516, §1.)...
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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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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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45-41-240.07
Section 45-41-240.07 One-stop motor vehicle registration, etc., system; mail-order procedures;
licensing, assessment, and collection of taxes. (a) Upon the commencement of the office of
county revenue commissioner, there shall be a one-stop motor vehicle registration, assessment,
and licensing system under the jurisdiction, direction, and supervision of the county revenue
commissioner. (b) The duties and responsibilities of the county revenue commissioner relating
to the assessment, licensing, and registration of motor vehicles shall include the administration
and enforcement of motor vehicle title registration, processing, and transfer; motor vehicle
ad valorem tax assessment and collection; motor vehicle license and license tag issuance;
collection of any fees or monies due and remitting the proper amounts due to the state and
to the county; enforcement of laws relating to these functions; and the collection of penalties
and assessments imposed for violations of laws relating to...
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