45-7-83.10
Section 45-7-83.10 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Butler 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 part. (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 on a quarterly...
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11-89C-10
Section 11-89C-10 Assessment, collection, etc., of fees, charges, or assessments. (a) The tax
assessor and the tax collector, or other public official performing the functions of the tax
assessor and tax collector, of every county in this state shall, upon request, implement procedures
necessary and appropriate in order to assess and collect the fees, charges, or assessments
levied in accordance with Section 11-89C-9(d) by any governing body or member governing body.
(b) The fees, charges, or assessments shall be a lien upon any land to which it may be levied,
and shall be assessed, collected, and enforced as are other ad valorem taxes. Each county
collecting such fee, charge, or assessment shall receive a one percent commission on all amounts
collected which shall be deposited to the county general fund. (c) On a quarterly basis not
later than the 20th day of January, April, July, and October, every governing body shall remit
five percent (5%) of all fees collected pursuant to Section...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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45-19-244.04
Section 45-19-244.04 Collection of taxes; enforcement. The taxes imposed by this part shall
constitute a debt due Coosa County and may be collected by civil suit, in addition to all
other methods provided by law. The taxes, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the taxes are due. All
provisions of the revenue law of this state which apply to the enforcement of liens for taxes
due the state shall apply fully to the collection of the county taxes levied herein, and the
State Department of Revenue for the use and benefit of Coosa County shall collect the taxes
and enforce this part and shall have and exercise for the collection and enforcement all rights
and remedies that this state or department has for collection of the state stone severance
tax. The State Department of Revenue shall have full authority to employ special counsel as
it deems necessary to enforce collection of the taxes levied by this part, and...
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45-40-245.02
Section 45-40-245.02 Collection and enforcement. Any tax to be collected pursuant to this subpart
shall constitute a debt due the county as provided by law. The tax, together with interest
and penalties with respect thereto, shall constitute and be secured by a lien upon the property
of any person from whom the tax is due or who is required to collect the tax. All of the provisions
of the revenue laws of this state which apply to the enforcement of liens for license taxes
due this state shall apply fully to the collection of any tax collected pursuant to this subpart,
and the county commission, or its designee, shall collect the tax and enforce the tax and
shall have and exercise for the collection and enforcement all rights and remedies that the
State of Alabama or the State Department of Revenue has for the collection of the state sales
tax. The county commission shall have full authority to employ counsel, including the county
attorney, as it deems necessary from time to time to...
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45-43-240.24
Section 45-43-240.24 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for the assessment and
collection of taxes due, the tax assessor shall not issue any license to operate a motor vehicle
on the public highways of this state, nor shall any transfer of a motor vehicle be made by
the tax assessor until the tax assessor is provided satisfactory evidence that the ad valorem
tax on the vehicle for the preceding year has been paid. 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 assessor for ad valorem tax purposes. The tax
assessor shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, collect the taxes shown, and make a duplicate of...
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45-1-243.06
Section 45-1-243.06 Enforcement of this subpart; taxes a lien. The taxes authorized to be imposed
by this subpart shall constitute a debt due the county and may be collected by civil suit,
in addition to all other methods provided by law and in this subpart. The taxes, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the taxes are due or who is required to collect
the taxes. All the provisions of the revenue laws of the state which apply to the enforcement
of liens for license taxes due the state shall apply fully to the collection of the taxes
herein authorized to be levied, and the State Department of Revenue, for the use and benefit
of the county, shall collect such taxes and enforce this subpart and shall have and exercise
for such collection and enforcement all rights and remedies that the State Department of Revenue
has for collection of the state sales tax and the state use tax. The...
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45-10-244.06
Section 45-10-244.06 Enforcement of this subpart; civil suit; taxes a lien. The taxes authorized
to be imposed by this subpart shall constitute a debt due the county and may be collected
by civil suit, in addition to all other methods provided by law and in this subpart. The taxes,
together with interest and penalties with respect thereto, shall constitute and be secured
by a lien upon the property of any person from whom the taxes are due or who is required to
collect the taxes. All the provisions of the revenue laws of the state which apply to the
enforcement of liens for license taxes due the state shall apply fully to the collection of
the taxes herein authorized to be levied, and the State Department of Revenue, for the use
and benefit of the county, shall collect such taxes and enforce this subpart and shall have
and exercise for such collection and enforcement all rights and remedies that the State Department
of Revenue has for collection of the state sales tax and the state use...
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45-11-244.07
Section 45-11-244.07 Enforcement; civil suit; taxes a lien. The taxes authorized to be levied
pursuant to this part shall constitute a debt due the county and may be collected by civil
suit, in addition to all other methods provided by law and in this part. The taxes, together
with any interest and penalties with respect thereto, shall constitute and be secured by a
lien upon the property of any person from whom the taxes are due or who is required to collect
the taxes. All the provisions of the revenue laws of the state which apply to the enforcement
of liens for license taxes due the state shall apply fully to the collection of the taxes
herein authorized to be levied. The governing body of the county, the State Department of
Revenue, or private collection agency, as determined by the governing body, shall collect
the taxes, and enforce this part, and the governing body of the county or any private collection
agency collecting such taxes shall have and exercise all rights and...
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