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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45-4-82
Section 45-4-82 Motor vehicle tag fees. An additional fee of one dollar fifty cents
($1.50) shall be collected by the probate judge for motor vehicle tags in Bibb County and
be deposited in the general fund of the county one dollar ($1) of that amount shall be distributed
for ambulance service and fifty cents ($.50) shall be distributed to volunteer fire departments,
both of which are hereby declared to be essential public services. (Act 87-275, p. 384, §1.)...

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32-16-2
Section 32-16-2 Registration of certain vehicles; bond of certain dealers. Every dealer
in used or secondhand motor vehicles who is a nonresident of the State of Alabama, or who
does not have a permanent place of business in the State of Alabama, and any person, firm
or corporation who brings any used or secondhand motor vehicle into the State of Alabama for
purposes of sale or resale, except as a trade-in on a new motor vehicle, or another used car,
shall, within 10 days from date of entering of said used or secondhand motor vehicle into
the State of Alabama, register such motor vehicle with the probate judge of the county in
which said secondhand or used motor vehicle is brought, on a form to be provided by the probate
judge, and shall, before said used or secondhand car is put on a used car lot for sale, or
offered for sale, or sold, execute bond with two good and sufficient sureties or with a surety
company duly authorized to do business in the State of Alabama as surety or...
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45-16-84.20
Section 45-16-84.20 Assessment and collection of motor vehicle taxes; issuance of licenses.
In Coffee County, the judge of probate shall perform all duties relative to the assessment
and collection of taxes on motor vehicles in Coffee County, which the revenue commissioner
is required under the general law to perform. The revenue commissioner shall be relieved of
all duties and responsibility relative to the assessment and collection of taxes on such motor
vehicles, and the judge of probate in all such counties shall have all duties and responsibilities
relative to the assessment or collection of taxes and issuance of motor vehicle licenses.
For the purposes of this subpart the term motor vehicle shall mean the same as defined in
Article 5, commencing with Section 40-12-240, of Chapter 12, Title 40. (Act 89-513,
p. 1057, §1.)...
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45-21-84
Section 45-21-84 Assessment and collection of motor vehicle taxes, etc.; titles and
licenses. The Judge of Probate of Crenshaw County shall perform all duties relative to the
assessment and collection of taxes on motor vehicles, motor vehicle titles, and non-motorized
vehicles in Crenshaw County which the revenue commissioner is required under the law to perform.
The revenue commissioner shall be relieved of all duties and responsibilities relative to
the assessment and collection of taxes on motor vehicles, motor vehicle titles, and non-motorized
vehicles, and the judge of probate shall have all the duties and responsibilities relative
to the assessment and collection of taxes and issuance of motor vehicle licenses and titles
for motorized and non-motorized vehicles. For purposes of this subpart, the term "motor
vehicle" shall mean the same as defined in Article 5, commencing with Section
40-12-240, Chapter 12, Title 40. (Act 2007-273, p. 371, §1.)...
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45-41-11
Section 45-41-11 Salaries for judge of probate, sheriff, tax assessor, tax collector.
(a) Pursuant to Amendment 362 to the Constitution of Alabama of 1901, and Act 531 of the 1976
Regular Session, the following elected officials serving Lee County shall receive annual salaries
as follows on August 1, 2000: (1) Judge of probate $75,000 (2) Sheriff 65,000 (3) Tax assessor
52,500 (4) Tax collector 52,500 (b)(1) The annual salaries provided for in this section
shall be paid in equal monthly installments from the county treasury and shall be paid in
lieu of any other salaries heretofore provided by law for the officials. (2) The salaries
of the tax assessor and the tax collector shall be prorated; shall be paid by each fund or
agency receiving ad valorem taxes; and shall be determined by computing the percentage that
the total collections for each fund or agency bears to the total collections of ad valorem
taxes. (Act 2000-563, p. 1038, §§1, 2.)...
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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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45-45-201.08
Section 45-45-201.08 License application forms. On or after the first day of September
each year, the director of the department, if he or she elects to do so, may mail an application
in the form and containing the information hereinafter provided to all owners of motor vehicles
listed as such in the motor vehicle license records, including transfers, in his or her office
or, at his or her option, to such owners as request that such application be mailed to them.
The application shall be on a form to be provided by the State Department of Revenue. 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 motor number of his or her 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, and municipal) and the amount of the motor...
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45-8-200.07
Section 45-8-200.07 License application forms. On or after the first day of September
each year, the commissioner of licenses, may mail an application in the form and containing
the information hereinafter provided to all owners of motor vehicles listed as such in the
motor vehicle license records (including transfers) in his or her office or, at his option,
to such owners as request that such application be mailed to them. The application shall be
on a form to be provided by the State Department of Revenue. 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 motor number of his or her 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, and municipal),
and the amount of the motor vehicle license tax due thereon, and the...
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11-51-61
Section 11-51-61 Proceedings for sale of land for payment of taxes - Decree of sale.
The decree for tax sales rendered by the probate judge under the provisions of law in regard
to state and county taxes shall embrace taxes due to such municipalities, showing the aggregate
amount due to the state, county, and municipality and showing what amount is for the municipality
and the tax year of the municipality for which the same is due it. (Acts 1931, No. 300, p.
337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §718.)...
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