45-16-84.24
Section 45-16-84.24 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 same, 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 on such vehicle shall have been 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 Coffee County or is principally used or operated in Coffee County.
(Act 89-513, p. 1057, §5.)...
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45-29-83.44
Section 45-29-83.44 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 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 judge of probate until the ad valorem tax on such vehicles
shall have been paid to the county for the preceding year as evidenced by receipts from the
judge. 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 purposes to the judge of probate who shall issue a certificate of
assessment on a form prescribed by the Department of Revenue, shall collect the taxes shown
thereon, and shall make a duplicate of the tax receipt and keep same on...
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45-43-240.24
Section 45-43-240.24 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for the assessment
and collection of taxes due, the tax assessor shall not issue any license to operate a motor
vehicle on the public highways of this state, nor shall any transfer of a motor vehicle be
made by the tax assessor until the tax assessor is provided satisfactory evidence that the
ad valorem tax on the vehicle for the preceding year has been paid. No motor vehicle which
is owned by a resident of the county or by a business located in the county, or which is otherwise
located in the county for licensing purposes, may be operated on the public highways of Alabama
unless the motor vehicle has been returned to the tax assessor for ad valorem tax purposes.
The tax assessor shall issue a certificate of assessment on a form prescribed by the State
Department of Revenue, collect the taxes shown, and make a duplicate of...
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45-45-201.16
Section 45-45-201.16 Purpose. It is the intent and purpose of the foregoing sections
of this part to provide a more convenient and efficient method of issuing licenses and to
render a better service to the people of the county, by incorporating in one county office
the assessment and collection of all taxes on motor vehicles and the issuance of all licenses
with the exceptions herein provided. (Acts 1971, No. 1862, p. 3024, § 18.)...
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45-8-200.15
Section 45-8-200.15 Intent and purpose of part. It is the intent and purpose of this
part to provide a more convenient and efficient method of issuing licenses and to render a
better service to the people of such counties, by incorporating in one county office the assessment
and collection of all taxes on motor vehicles. (Act 1965, No. 154, p. 218, §16.)...
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40-12-256
Section 40-12-256 Travel trailers - Ad valorem taxation - Generally. No identification
tag for a travel trailer shall be issued until all ad valorem taxes due thereon have been
paid. Travel trailers shall be assessed for ad valorem taxation and taxes thereon paid in
the same manner that motor vehicles are assessed and ad valorem taxes thereon paid; and the
identification tags shall be evidence of such assessment and payment to the same extent that
motor vehicle license tags evidence assessment and payment of taxes on motor vehicles. For
assessing travel trailers for ad valorem taxation and collecting such taxes the officers performing
these duties, respectively, shall be entitled to the same fees and allowances as they are
entitled for performing like duties relative to motor vehicles. Travel trailers shall not
be included in any assessment by any person, firm or corporation under the provisions of subdivision
(b)(4) of Section 40-11-1, and ad valorem taxation of travel trailers shall...
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45-26-81.44
Section 45-26-81.44 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. THIS SECTION WAS AMENDED AND RENUMBERED BY
ACT 2020-37 AND 38 IN THE 2020 REGULAR SESSION, EFFECTIVE JULY 1, 2020. THIS IS NOT IN THE
CURRENT CODE SUPPLEMENT. IT IS FORMER SECTION 45-26-81.44. 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 judge of probate
until the ad valorem tax on the vehicles has been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. 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 judge...

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45-8-200.13
Section 45-8-200.13 State Department of Revenue to furnish forms and blanks. The State
Department of Revenue shall furnish the commissioner of licenses all forms and blanks necessary
in connection with the performance of his or her duties in the assessment and collection of
ad valorem taxes on automobiles, trucks, or other motor vehicles. (Act 1965, No. 154, p. 218,
§14.)...
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45-28-241.50
Section 45-28-241.50 County revenue commissioner. (a) Commencing with the next term
of office or upon the occurrence of a vacancy, for any reason whatsoever, in either the office
of tax assessor or tax collector, there shall be a county revenue commissioner in Etowah County.
Such commissioner shall be elected at the general election immediately preceding the expiration
of the term of office, and at the general election every six years thereafter. The commissioner
shall serve for a term of six years beginning on the first day of October next after election,
and until the successor is elected and has qualified. (b) The county revenue commissioner
shall do and perform all acts, duties, and functions required by law to be performed by the
tax assessor or by the tax collector of the county relative to the assessment of property
for taxation, the collection of taxes, the keeping of records, and the making of reports concerning
assessment for and the collection of taxes. (c) The county...
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45-40-242.01
Section 45-40-242.01 Duties; commissions and fees. The tax assessor shall perform all
duties relating to the issuing of licenses on motor vehicles in the county which have heretofore
been performed by the judge of probate and tax collector. The Judge of Probate and Tax Collector
of Lawrence County are hereby relieved of all duties and responsibilities relative to the
issuance of licenses and collection of certain monies on such motor vehicles. 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 tax assessor. (Act 85-717, p. 1168, §2.)...
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