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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-84.60.htm - 637 bytes - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-85.25.htm - 2K - Match Info - Similar pages
45-21-84.05
Section 45-21-84.05 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 Crenshaw County who desires to operate a motor vehicle on the public highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the judge of probate. 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 the receipt on file in the probate office 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, commencing with Section 40-12-240, Chapter 12, Title 40, and all laws...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-84.05.htm - 2K - 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
45-7-83.10
Section 45-7-83.10 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 Butler County who desires to operate a motor vehicle on the public highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the judge of probate. 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 the receipt on file in the probate office 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 part. (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 the assessment on a quarterly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-83.10.htm - 2K - 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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-82.01.htm - 1K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-240.20.htm - 947 bytes - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-240.30.htm - 946 bytes - Match Info - Similar pages
45-3-84.67
Section 45-3-84.67 Fees and commissions. The judge of probate shall receive for the assessing and collecting of state and county ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and non-motorized vehicles the same fees charged and commissions fixed by law to be paid to tax assessors, tax collectors, revenue commissioners, or license commissioners for like services. All fees and commissions, including those charged for ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and non-motorized vehicles in all municipalities in Barbour County shall be paid into the general fund of the county. (Act 98-120, p. 145, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-84.67.htm - 973 bytes - Match Info - Similar pages
45-31-83.01
Section 45-31-83.01 Mail-out of tags; fee. (a) The judge of probate, as an option to providing for citizens to acquire motor vehicle tags from the office of the judge of probate, may provide for the mail-out of tags and the related collection of payment for ad valorem taxes and motor vehicle tags. (b) The judge of probate shall collect a fee for each vehicle for the mail-out option provided in subsection (a). The fee shall be charged to cover the necessary costs of notification, handling, packing, and mailing of motor vehicle tags. No mail-out fee shall be charged for registration of vehicles made in person at the office of the judge of probate. (c) The county commission shall set the mail-out fee to be collected and may adjust the fee as cost changes may require. (d) The mail-out fee collected by the judge of probate shall be paid into the general fund of the county on a monthly basis. (Act 98-649, p. 1426, §§1-4.)...
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