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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.04.htm - 1K - 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

45-41-240.07
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-240.07.htm - 3K - Match Info - Similar pages

45-3-84.64
Section 45-3-84.64 Ad valorem and sales taxes - Collection. 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 judge of probate as provided
under this subpart until the ad valorem tax and the sales tax on the vehicle are paid in the
county for the preceding year as evidenced by receipt of the judge of probate, if the motor
vehicle belongs to a resident of Barbour County or is principally used or operated in Barbour
County. (Act 98-120, p. 145, §5.)...
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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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45-41-243.20
Section 45-41-243.20 Registration fees. (a) This section shall apply only to Lee County. (b)
Every person, firm, or corporation who owns, maintains, or keeps in Lee County a mobile home,
except a mobile home which constitutes a part of his or her stock as a dealer and except a
mobile home which has been assessed for ad valorem taxation as a part of the realty, shall
pay an annual registration fee of five dollars fifty cents ($5.50). Every person, firm, or
corporation who owns, maintains, or keeps a mobile home which is considered for ad valorem
tax purposes as separate from the realty on which it sits shall receive a colored decal upon
the payment of both his or her mobile home registration fee and ad valorem taxes on the mobile
home. Every person, firm, or corporation who owns, maintains, or keeps a mobile home which
is considered for ad valorem tax purposes as a part of the realty on which it sits shall receive
an alternative color decal upon the payment of the ad valorem tax on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-243.20.htm - 3K - Match Info - Similar pages

45-9-200
Section 45-9-200 Mobile homes. (a) Every person, firm, or corporation who owns, maintains,
or keeps in Chambers County a mobile home, except a mobile home which constitutes a part of
his or her stock as a dealer and except a mobile home which has been assessed for ad valorem
taxation as a part of the realty, shall pay an annual registration fee of three dollars ($3).
Every person, firm, or corporation who owns, maintains, or keeps a mobile home which is considered
for ad valorem tax purposes as separate from the realty on which it sits shall receive a colored
decal upon the payment of both his or her mobile home registration fee and ad valorem taxes
on the mobile home. Every person, firm, or corporation who owns, maintains, or keeps a mobile
home which is considered for ad valorem tax purposes as a part of the realty on which it sits
shall receive an alternative color decal upon the payment of the ad valorem tax on the mobile
home. The decals shall be designed by the State Department...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-200.htm - 3K - Match Info - Similar pages

45-26-200.02
Section 45-26-200.02 Mobile homes. (a) Every person, firm, or corporation who owns, maintains,
or keeps in Elmore County a mobile home, except a mobile home which constitutes a part of
his or her stock as a dealer and except a mobile home which has been assessed for ad valorem
taxation as a part of the realty, shall pay an annual registration fee of three dollars ($3).
Every person, firm, or corporation who owns, maintains, or keeps a mobile home which is considered
for ad valorem tax purposes as separate from the realty on which it sits shall receive a colored
decal upon the payment of both his or her mobile home registration fee and ad valorem taxes
on the mobile home. Every person, firm, or corporation who owns, maintains, or keeps a mobile
home which is considered for ad valorem tax purposes as a part of the realty on which it sits
shall receive an alternative color decal upon the payment of the ad valorem tax on the mobile
home. The decals shall be designed by the State Department...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-200.02.htm - 2K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages

45-15-82.01
Section 45-15-82.01 Assessment and collection of certain motor vehicle taxes. 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 vehicle in the county, which have heretofore been
performed by the tax assessor and the tax collector. The Tax Assessor and the Tax Collector
of Cleburne County are hereby relieved 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 of such tax shall be made at the same time as other reports and remittances are
now made by the judge of probate. (Act 84-645, p. 1297, §2.)...
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