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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45-28-241.21
Section 45-28-241.21 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 probate judge or the tax
collector. The Probate Judge and Tax Collector of Etowah County are hereby 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 probate judge
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 probate judge and tax collector.
(Act 85-881, p. 135, §2.)...
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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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45-34-84.60
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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45-48-85.21
Section 45-48-85.21 Duties; commissions and fees. The judge of probate 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 tax assessor or the tax collector. The tax assessor
and tax collector of Marshall County are hereby 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 judge of probate shall
receive the commissions and fees now allowed the tax assessor 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 tax assessor and tax collector. (Act 88-417, p. 614, § 2.)...

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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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45-16-85.25
Section 45-16-85.25 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 Coffee County 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 judge
of probate; and 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 same on file in his or her office. The license tag
shall be evidence of the payment of the license and ad valorem tax due as provided 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, commencing with Section 40-12-240,
of Chapter 12, Title 40, as heretofore or hereafter amended, and all provisions...
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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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45-44-84.60
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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