45-43-240.21
Section 45-43-240.21 Powers and duties. The tax assessor shall perform all duties relating
to the issuing of motor vehicle licenses and titles in the county which have previously been
performed by the judge of probate or the tax assessor. The Judge of Probate and Tax Collector
of Lowndes County are relieved of all duties and responsibilities relative to the issuance
of motor vehicle licenses and titles and the assessment and collection of certain monies on
motor vehicle licenses and titles. The tax assessor shall receive the commissions and fees
previously allowed the judge of probate and tax collector for performing these functions.
The fees and commissions shall be reported and remitted to the county general fund at the
same time as reports and remittances of those commissions and fees are now made by the judge
of probate and tax collector. (Act 92-474, p. 947, § 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-240.21.htm - 1K - Match Info - Similar pages

45-26-242.24
Section 45-26-242.24 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for the assessment and collection of taxes due on
motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways
of this state, nor shall any transfer be made by the revenue commissioner until the ad valorem
tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt
from the revenue commissioner. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return the motor vehicle for ad valorem taxation purposes to the revenue commissioner who
shall issue a certificate of assessment on a form prescribed by the state Department of Revenue,
shall collect the taxes shown on the certificate, and shall make a...
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45-34-84.60
Section 45-34-84.60 Transfer of duties; compensation. (a) This section shall apply only in
Henry County. (b) All duties, responsibilities, and liabilities regarding motor vehicle and
non-motorized vehicle assessment and ad valorem tax collection heretofore performed by the
revenue commissioner shall be transferred to and shall be performed by the judge of probate.
(c)(1) Upon the recommendation of the judge of probate, the governing body of Henry County
shall provide the probate office with office personnel, clerks, deputies, and quarters, books,
stationery, furniture, equipment, and other conveniences and supplies as the governing body
may consider necessary for the proper and efficient assessment and collection of ad valorem
tax on motor vehicles and non-motorized vehicles. Compensation of any personnel so provided
shall be fixed by the judge of probate and shall be paid in equal installments out of the
general fund of the county. (2) The salaries, as determined in subdivision (1),...
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45-44-84.60
Section 45-44-84.60 Transfer of functions. All duties, responsibilities, and liabilities regarding
motor vehicle ad valorem tax assessment and collection heretofore performed by the Revenue
Commissioner of Macon County shall be transferred to and shall be performed by the Judge of
Probate of Macon County. (Act 2017-331, § 2.)...
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45-39-200.09
Section 45-39-200.09 Payment of tax required for issuance of motor vehicle license. To prevent
motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the county license
commissioner until the ad valorem tax on such vehicles shall have been paid to the county
for the preceding year as evidenced by receipt from the commissioner. Every person, firm,
or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on
the public highways of Alabama, shall first return such motor vehicle for ad valorem taxation
to the commissioner who shall issue a certificate of assessment on a form prescribed by the
State Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate
of the tax receipt and keep same on file in his or her office. The...
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45-42-200.09
Section 45-42-200.09 Payment of tax required for issuance of motor vehicle license. To prevent
motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the county license
commissioner until the ad valorem tax on such vehicles shall have been paid to the county
for the preceding year as evidenced by receipt from the commissioner. Every person, firm,
or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on
the public highways of Alabama, shall first return such motor vehicle for ad valorem taxation
to the commissioner who shall issue a certificate of assessment on a form prescribed by the
State Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate
of the tax receipt and keep same on file in his or her office. The...
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45-6-82.22
Section 45-6-82.22 Assessment and collection of motor vehicle ad valorem taxes. (a) This section
shall apply only in Bullock County. (b) All duties, responsibilities, and liabilities regarding
motor vehicle ad valorem tax assessment and collection heretofore performed by the revenue
commissioner shall be transferred to and shall be performed by the judge of probate. (Act
2015-388, §§1, 2.)...
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45-27-244.35
Section 45-27-244.35 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 Escambia County who desires to operate a motor vehicle on the public
highways of Alabama shall first return the motor vehicle for ad valorem taxation and sales
taxation to the tax collector. The tax collector 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 office of
the tax collector 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 subpart. (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...
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45-31-240.20
Section 45-31-240.20 Transfer of duties. (a) This section shall apply only in Geneva County.
(b) All duties, responsibilities, and liabilities regarding motor vehicle assessment and ad
valorem tax collection heretofore performed by the revenue commissioner shall be transferred
to and shall be performed by the judge of probate. (c) All duties, responsibilities, and liabilities
regarding real property sales for failure to pay taxes and subsequent redemptions heretofore
performed by the judge of probate shall be transferred to and shall be performed by the revenue
commissioner. (Act 98-652, p. 1429, §§1-3.)...
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45-38-240.30
Section 45-38-240.30 Transfer of duties. (a) This section shall apply only in Lamar County.
(b) All duties, responsibilities, and liabilities regarding motor vehicle assessment and ad
valorem tax collection heretofore performed by the revenue commissioner shall be transferred
to and shall be performed by the judge of probate. (c) All duties, responsibilities, and liabilities
regarding real property sales for failure to pay taxes and subsequent redemption heretofore
performed by the judge of probate shall be transferred to and shall be performed by the revenue
commissioner. (Act 2004-250, p. 345, §§1-3.)...
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