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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45-41-11
Section 45-41-11 Salaries for judge of probate, sheriff, tax assessor, tax collector. (a) Pursuant
to Amendment 362 to the Constitution of Alabama of 1901, and Act 531 of the 1976 Regular Session,
the following elected officials serving Lee County shall receive annual salaries as follows
on August 1, 2000: (1) Judge of probate $75,000 (2) Sheriff 65,000 (3) Tax assessor 52,500
(4) Tax collector 52,500 (b)(1) The annual salaries provided for in this section shall be
paid in equal monthly installments from the county treasury and shall be paid in lieu of any
other salaries heretofore provided by law for the officials. (2) The salaries of the tax assessor
and the tax collector shall be prorated; shall be paid by each fund or agency receiving ad
valorem taxes; and shall be determined by computing the percentage that the total collections
for each fund or agency bears to the total collections of ad valorem taxes. (Act 2000-563,
p. 1038, §§1, 2.)...
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40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive
from the tax collector, out of the first money collected by him, giving duplicate receipts
therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector,
the following commissions: In counties where the collections, not including taxes on real
estate bid in by the state at tax sales and taxes which would be due on property except for
the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the
rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent
on the remainder. The commission herein provided for is to be calculated on collections for
real property and personal property, except motor vehicles, for the general fund of the state
and county. In counties where collections, not including taxes on property bid in by the state
at tax sales and taxes which would be due on property except for the...
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45-39-200.14
Section 45-39-200.14 Applications for motor vehicle license tags. The county license commissioner
shall take application for replacement of motor vehicle license tags which have been lost,
destroyed, or mutilated, and forward such application to the State Department of Revenue in
the same manner that judges of probate or license inspectors are directed to do under this
code. For services in this connection, he or she shall charge and collect the same fees prescribed
in this code. Such fees, less the amount required by this code, sent with the application
to the State Department of Revenue, shall be the property of the county and shall be paid
into the general fund of the county at the same time that other monies due the county pursuant
to this part are paid. (Act 79-107, p. 129, §15.)...
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45-42-200.14
Section 45-42-200.14 Applications for motor vehicle license tags. The county license commissioner
shall take applications for replacement of motor vehicle license tags which have been lost,
destroyed, or mutilated, and forward such application to the State Department of Revenue in
the same manner that judges of probate or license inspectors are directed to do under this
code. For services in this connection, he or she shall charge and collect the same fees prescribed
herein. Such fees, less the amount required by this code, sent with the application to the
State Department of Revenue, shall be the property of the county and shall be paid into the
general fund of the county at the same time that other monies due the county pursuant to this
part are paid. (Act 84-804, p. 221, § 15.)...
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45-45-162.01
Section 45-45-162.01 Judge of probate and tax collector. (a) The Madison County governing body
shall reimburse the office of the judge of probate from the general fund of the county the
amount of any monetary loss, not to exceed 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 his or
her personal knowledge, including loss arising from acceptance of worthless or forged checks,
drafts, money orders, or other written orders for money or its equivalent. (b) It shall be
the duty of the judge of probate to insure that his or her employees exercise due care in
performing their duties and to make a diligent effort to correct the error, mistake, or omission
and collect the amount subject to potential loss immediately upon becoming aware of the potential
loss. This section shall not apply to any deliberate misuse or misappropriation of funds by
the official or any clerk or employee of his or her office....
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45-45-201.13
Section 45-45-201.13 Fees, charges, penalties, and commissions. The director of the department
shall collect for the assessment and collection of state and county ad valorem tax on motor
vehicles the same fees, charges, penalties, and commissions fixed by law to be paid to the
tax assessor and tax collector for the same services. The fees, charges, penalties, and commissions
collected by the director of the department shall be paid into the general fund of the county.
(Acts 1971, No. 1862, p. 3024, § 15.)...
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45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes of this
section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as
amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission
outside of the corporate limits of any city in any part of which is located in Marshall County
having a city board of education may levy an additional annual fee of up to twenty-five dollars
($25) on each motor vehicle registered from that area or otherwise subject to ad valorem tax
by the county in that area in the county unless specifically exempted therefrom. (3) The governing
bodies of the City of Arab and the City of Guntersville may each respectively levy an additional
annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the
corporate limits of the municipality which the governing body of the municipality represents
or is otherwise subject to ad valorem tax by the...
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45-25-240.21
Section 45-25-240.21 Issuance of licenses and titles; commissions and fees. The tax assessor
shall perform all duties relating to the issuing of licenses and titles on motor vehicles
in the county which have heretofore been performed by the judge of probate or the tax collector.
The Judge of Probate and Tax Collector of DeKalb County are relieved of all duties and responsibilities
relative to the issuance of licenses and titles, payment of taxes collected by the tax collector,
and collection of certain monies on such motor vehicles and titles. The tax assessor shall
receive the commissions and fees now allowed the judge of probate and tax collector for performing
these functions, and such fees and commissions shall be remitted to the county general fund.
Reporting and remitting of such monies shall be made at the same time as other reports and
remittances are now made by the judge of probate and tax collector. (Act 87-322, p. 438, §2.)...

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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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