32-8-33
Section 32-8-33 Prerequisite to assessment for ad valorem taxes. No motor vehicle required to be titled under the provisions of this chapter shall be assessed for ad valorem taxes by a tax assessor, director of revenue, or other county official authorized and required by law to assess motor vehicles for ad valorem taxes unless the application therefor is accompanied by a copy of an application for a certificate of title to such vehicle, a certificate of title to such vehicle, a duplicate certificate of title to such vehicle where the original is held by a lienholder, or a copy of an application for a replacement certificate of title; provided, however, when the owner of a motor vehicle has complied with the provisions of this section in licensing a motor vehicle or having the license for a motor vehicle transferred to him or her this section shall not apply thereafter to the renewal of such license by such owner of such motor vehicle. (Acts 1973, No. 765, p. 1147, §32A.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-33.htm - 1K - Match Info - Similar pages
45-36-241.47
Section 45-36-241.47 Application and renewal by mail. The revenue commissioner, near the end of each month, shall mail to each auto owner prior to the month of expiration of the current year's tag or decal, an application form containing a space for the name and the last known address of the owner of the motor vehicle, the make, model, year, and vehicle identification number, the correct amount of ad valorem taxes (state, county, school districts, municipal, and other), and the amount of the motor vehicle license tax, the cost of tag, issuance, and handling fee. The form shall also include the final date due without penalty. The revenue commissioner shall keep a record of each application. Each year thereafter, the revenue commissioner shall send such application to each auto owner near the end of each month prior to the month of expiration of the current year's tag or decal. Once the auto owner receives his or her application, he or she may sign the application form and return it by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-241.47.htm - 2K - Match Info - Similar pages
45-26-81.41
Section 45-26-81.41 Assessment and collection of taxes. The judge of probate shall perform all duties relating to the assessment and collection of ad valorem taxes, registration, and issuance of decals related to manufactured homes as required by Act 91-694, except those subject to ad valorem taxation specifically mentioned in subdivision (15) of subsection (b) of Section 40-11-1, and casual sales and use taxes on motor vehicles and manufactured homes in the county, which have been performed by the revenue commissioner. The Revenue Commissioner of Elmore County is relieved of all duties and responsibilities relating to the assessment and collection of taxes on motor vehicles and manufactured homes. The judge of probate shall receive the commissions and fees now allowed the revenue commissioner for performing these functions and these fees and commissions shall be remitted to the county general fund. Reporting and remitting of the collections of these fees shall be made by the judge of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-81.41.htm - 1K - Match Info - Similar pages
45-39-200.16
Section 45-39-200.16 Additional fees for mailing expenses. The commissioner shall charge and collect a reasonable fee which is adequate to cover the necessary handling, packaging, and mailing expenses for each motor vehicle tag issued by mail, in addition to all other fees prescribed by law. The additional fees shall be paid by the owner of the motor vehicle with his or her mailed request for license tags and the fees collected by the commissioner shall be paid into the general fund of the county. The actual expense of mailing application forms to the owners of motor vehicles and of mailing tags as hereinabove provided, shall be paid from the general fund of the county upon warrants signed by the commissioner and approved by the county governing body. The procedure authorized by this part for the payment of ad valorem tax and motor vehicle license tax and the issuance of license tags shall be an optional alternative to the procedure now provided by law. Each owner of a motor vehicle...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.16.htm - 1K - Match Info - Similar pages
45-42-200.16
Section 45-42-200.16 Additional fees for mailing expenses. All applications for motor vehicle tags by mail and the correct amount of taxes and fees shall be received by the county license commissioner, on or before the last regular work day before the 20th day of each month, and the commissioner shall mail such tag not later than the end of the same month. The commissioner shall charge and collect a fee, not to exceed three dollars ($3), for each month vehicle tag issued by mail, in addition to all other fees prescribed by law. Such additional fees shall be paid by the owner of the motor vehicle with his or her mailed request for license tags and such fees collected by the commissioner shall be paid into the general fund of the county. The actual expense of mailing application forms to the owners of motor vehicles and of mailing tags as hereinabove provided, shall be paid from the general fund of the county upon warrants signed by the commissioner and approved by the county commission....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.16.htm - 1K - Match Info - Similar pages
32-6-60
Section 32-6-60 Licensing, registration, etc., staggered - Implementation period. Effective from and after October 1, 1980, the licensing, registration, and ad valorem taxation of motor vehicles in compliance with the laws of the State of Alabama shall be on a staggered basis. Provided, however, the actual distribution of the license plates described in Sections 32-6-63 and 32-6-64 shall begin from and after January 1, 1982. For the fiscal year 1981 the license plates used for the previous five years as set out in Section 32-6-50, shall continue to be used in the same manner as used in the past five years. An appropriate 1981 tab, disc, or other device suitable for attaching to the motor vehicle tag or plate shall be issued upon the payment of the annual license tax prescribed by law for the 1981 fiscal year. While the actual issuance of license plates described in Sections 32-6-63 and 32-6-64, on a staggered basis shall not begin until January 1, 1982, the licensing, registration, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-60.htm - 2K - Match Info - Similar pages
45-30-240.50
Section 45-30-240.50 Consolidation of offices and duties. (a) On September 30, 1997, or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a county Revenue Commissioner in Franklin County. A commissioner shall be elected at the general election in 1996 and at the general election every six years thereafter, who shall serve for a term of six years beginning on the first day of October next after his or her election, and until his or her successor is elected and has qualified. (b) The county revenue commissioner shall do and perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector of the county relative to the assessment of property for taxation, the collection of taxes, the issuance of motor vehicle licenses and title, the keeping of records, and the making of reports concerning assessment for and the collection of taxes and the issuance of motor vehicle licenses and titles....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.50.htm - 4K - Match Info - Similar pages
45-16-200.01
Section 45-16-200.01 Renewal of licenses by mail; Mail Order Fee. (a) The term "licensing officer," as used in this section, shall mean the judge of probate, commissioner of licenses, or other officer charged with the duty of issuing motor vehicle licenses, boat licenses, and business licenses in Coffee County. (b)(1) The licensing officer may if he or she elects to do so, mail an application for renewal of motor vehicle licenses to whom such license has been previously issued. Such renewal forms may be in postcard form and with sufficient information thereon to adequately identify and process such renewal. The signature of the licensee thereon and proper remittance shall constitute sufficient authority for the licensing officer to issue such license and return to the licensee by mail. The owner of the motor vehicle, if he or she is still the owner of the motor vehicle and if he or she desires to pay his or her motor vehicle ad valorem taxes and license tax and secure this motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-200.01.htm - 3K - Match Info - Similar pages
45-39-200.08
Section 45-39-200.08 Fees. Except as hereinafter provided, the county license commissioner shall be entitled to charge and collect the same fees that are prescribed in the general law for like service when performed by the tax assessor, tax collector, judge of probate, or the license inspector. For the performance of duties relative to the recordings of the transfer of the ownership of motor vehicles as prescribed in this code, the commissioner shall charge and collect a fee of one dollar ($1). All such fees shall be the property of the county and shall be paid to the general fund of the county. Refunds for licenses issued by mistake of fact or law shall be made under the conditions and in the manner prescribed by this code. (Act 79-107, p. 129, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.08.htm - 1K - Match Info - Similar pages
45-42-200.08
Section 45-42-200.08 Fees. Except as hereinafter provided, the county license commissioner shall be entitled to charge and collect the same fees that are prescribed in the general law for like service when performed by the tax assessor, tax collector, judge of probate, or the license inspector. For the performance of duties relative to the issuance and handling of, or the recordings of the transfer of the ownership of motor vehicles as prescribed by law, or both, the commissioner shall charge and collect a fee of two dollars ($2). All such fees shall be the property of the county and shall be paid to the general fund of the county. Refunds for licenses issued by mistake of fact or law shall be made under the conditions and in the manner prescribed by law. (Act 84-804, p. 221, § 9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.08.htm - 1K - Match Info - Similar pages
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