40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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40-12-301
Section 40-12-301 Transfer of distinctive license plates between motor vehicle owners and between
motor vehicles; issuance of standard license plates to motor vehicle previously issued distinctive
license plates; construction of section. The distinctive license plates issued pursuant to
this division shall not be transferable between motor vehicle owners, and in the event the
owner of a vehicle bearing such distinctive plates shall sell, trade, exchange, or otherwise
dispose of same, such plates shall be retained by the owner to whom issued and by him returned
to the probate judge or license commissioner of the county, who shall receive and account
for same in the manner stated below. In the event such owner shall acquire by purchase, trade,
exchange, or otherwise a vehicle for which no standard plates have been issued during the
current license period, the probate judge or license commissioner of the county shall upon
being furnished by the owner thereof proper certification of the...
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40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier
vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
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45-18-82.20
Section 45-18-82.20 Assessment and collection of motor vehicle taxes. The Judge of Probate
of Conecuh County shall perform all duties relative to the assessment and collection of taxes
on motor vehicles, and the issuance of motor vehicle tags and titles in Conecuh County which
the revenue commissioner is required under the law to perform. The judge of probate shall
continue to perform the issuance of tags and the collection of sales tax as required by law.
The revenue commissioner shall be relieved of all duties and responsibilities relative to
the assessment and collection of taxes. 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,
Chapter 12, Title 40, and in subdivision (4) of Section 32-7-2. (Act 2000-446, p. 803, §1.)...

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45-22-240.27
Section 45-22-240.27 Transfer of function. The Revenue Commissioner of Cullman County shall
perform all duties necessary to provide for the sale and issuance of motor vehicle license
tags and for the payment of ad valorem taxes on motor vehicles. Any duties and functions now
performed by the probate or other public official in Cullman County necessary for the purpose
are hereby transferred to the revenue commissioner. (Act 85-128, p. 199, §8.)...
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45-37-246
Section 45-37-246 License procedures by mail. (a) This section shall apply only in counties
having a population of 300,000 or more according to the last or any subsequent federal census.
(b) On or after September 1st of each year, the judge of probate of each county may, if he
or she elects to do so, mail an application in the form and containing the information hereinafter
provided to all owners of motor vehicles listed as such in the motor vehicle license records,
including transfers, in his or her office or, at his or her option, to such owners as request
that such application be mailed to them. (c) The application shall be on a form to be provided
by the State Department of Revenue. The application form shall contain a space for the name
and address of the owner of the motor vehicle and the make, model, year, and motor number
of his or her motor vehicle and such other information with respect thereto as the State Department
of Revenue may prescribe. The application form shall also...
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45-49-202
Section 45-49-202 License procedures by mail. (a) This section shall apply only in counties
having a population of 300,000 or more according to the last or any subsequent federal census.
(b) On or after September 1st of each year, the Judge of Probate of Mobile County, if he or
she elects to do so, may mail an application in the form and containing the information hereinafter
provided to all owners of motor vehicles listed as such in the motor vehicle license records,
including transfers, in his or her office or, at his or her option, to such owners as request
that such application be mailed to them. (c) The application shall be on a form to be provided
by the State Department of Revenue. The application form shall contain a space for the name
and address of the owner of the motor vehicle and the make, model, year, and motor number
of his or her motor vehicle and such other information with respect thereto as the State Department
of Revenue may prescribe. The application form shall...
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45-1-210
Section 45-1-210 Motor vehicle licenses voided upon non-collectibility of payment. In Autauga
County, when a personal check given for a motor vehicle license is found to be noncollectible
for any reason, the judge of probate shall notify the license inspector who shall make a reasonable
attempt to retrieve the motor vehicle license in question. In the event the motor vehicle
license cannot be retrieved, the license inspector shall so state and the statement shall
constitute authorization for the judge of probate to void the motor vehicle license. Upon
voiding the motor vehicle license, the judge of probate shall receive credit for the cost
of the motor vehicle license, sales and use tax, ad valorem tax, issuance fee, interest, and
penalty for which payment was made on the non-collectible check. The appropriate state official
shall mark the records pertaining to the void license accordingly and, upon inquiry by any
law enforcement agency, shall notify the agency that the license in...
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45-11-201
Section 45-11-201 Notice of refusal; retrieval and voiding of license; records. (a) In Chilton
County, when a negotiable instrument, such as a check or draft, given for a motor vehicle
license, boat license, driver's license, privilege license, or conservation license is found
to be noncollectible for any reason, the judge of probate or the tax collector, or other like
official, or their designee, shall notify the maker or drawer of the negotiable instrument
in writing that payment of the negotiable instrument was refused by the drawee and that if
the maker or drawer does not pay the holder thereof the amount due thereon within 10 days
of the mailing of the notice to the maker or drawer, then the license shall be subject to
retrieval or voided by the judge of probate or tax collector, or other like official, without
further notice. Written notice by regular mail to the address printed on the instrument or
given by the maker or drawer at the time of issuance of the license shall be...
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45-30-240.20
Section 45-30-240.20 Creation; branch office. There is hereby created within the tax assessor's
office in Franklin County, Alabama, a license division which shall issue all motor vehicle
licenses and titles through the tax assessor's office. Such license division shall also operate
and maintain a branch office in Red Bay, Alabama, which shall be computerized to facilitate
the issuance of such licenses and titles. (Act 86-339, p. 523, §1.)...
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