16-13-260
Section 16-13-260 Legislative findings. The Legislature makes the following findings and determinations:
(1) In a number of instances, the Legislature, by general or local act, has authorized the
levy and collection within a county or municipality of a tax, other than an ad valorem tax,
for school purposes and has specified that the authority for the levy of the tax shall terminate
upon the payment in full of certain generally or specifically described bonds, warrants, or
other obligations. (2) Counties, municipalities, boards of education, and other political
subdivisions frequently realize substantial debt service savings and other benefits through
the issuance and sale of refunding obligations to provide for the payment and retirement of
previously issued bonds, warrants, or other obligations. (3) In order to facilitate the realization
of the benefits that may be obtained through the refunding of outstanding obligations, and
to avoid the consequence of unintentionally terminating...
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40-5-4
Section 40-5-4 Commissions. The tax collector shall be entitled to receive commissions on taxes
collected by him, not including taxes on real estate bid in by the state at tax sales and
taxes which would be due on property except for the provisions of the presently applicable
law exempting homesteads from state taxes, as follows: In counties where collections, not
including taxes on real estate bid in by the state at tax sales and taxes which would be due
on property except for the provisions of the presently applicable law exempting homesteads
from state taxes, do not exceed $12,000, the rate of commission shall be 10 percent on the
first $5,000, five percent on the next $4,000 and four percent on the remainder. The commission
herein provided for is to be calculated on collections for real property and personal property,
except motor vehicles, for the general fund of the state and county. In counties where the
collections, not including taxes on real estate bid in by the state at tax...
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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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45-22-240.21
Section 45-22-240.21 Application. The revenue commissioner shall, on the first day of December,
1985, mail to each auto owner who is to purchase auto tags in January of 1986, an application
form, containing a space for the name and address of the owner of the motor vehicle, the make,
model, year, and motor number of the vehicle, the correct amount of ad valorem taxes (state,
county, school districts, municipal, and other), and the amount of the motor vehicle license
tax, the cost of tag issuance, and handling fee. The form shall also include the final date
due without penalty. The commissioner shall keep a copy of each application on file. Each
year thereafter the commissioner shall send such application to each auto owner on the first
day of each month prior to the month of expiration of the current year's tag or decal. (Act
85-128, p. 199, §2.)...
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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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45-27-244.01
Section 45-27-244.01 Application form. 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 ID number of
the motor vehicle, and such other information with respect thereto as the State Department
of Revenue may prescribe. The application form shall also contain a space for the correct
amount of ad valorem taxes, state, county, school districts, municipal, and other, and the
amount of the motor vehicle license tax due thereon, and the issuance fee, including the mailing
fee provided for by this subpart. The application form shall also contain a space for the
owner to fill in his or her present address, if different from that shown in the application
form, and a space for his or her signature. (Act 81-1040, p. 241, §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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45-40-242.01
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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45-48-85.27
Section 45-48-85.27 Procedures governing noncollectible negotiable instruments. (a) In Marshall
County, when a negotiable instrument, such as a check or draft, given for a motor vehicle
license is found to be noncollectible for any reason, the judge of probate, or his or her
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 motor vehicle license shall be subject to being retrieved
or voided by the judge of probate 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
shall be conclusively deemed sufficient and equivalent to notice having been received by the
person making, drawing, uttering, or delivering the instrument. (b)...
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16-13-261
Section 16-13-261 Authority for special school tax to continue until payments of refunding
obligations. In any instance in which the Legislature, by general or local act, has provided
for or authorized the levy and collection within any county or municipality of a tax, other
than an ad valorem tax, for school purposes, herein called a "special school tax,"
and has specified that the authority for the levy of such special school tax shall terminate
upon the payment in full of certain generally or specifically described bonds, warrants, or
other obligations, herein called "original obligations," if other bonds, warrants,
or other obligations, herein called "refunding obligations," are issued to provide
for the payment or redemption of some or all of the original obligations or any previously
issued refunding obligations, the authority for the levy and collection of the special school
tax shall continue until the payment in full of all refunding obligations. As used herein,
the term...
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