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.)...
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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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-84.60.htm - 637 bytes - Match Info - Similar pages
45-14-82.01
Section 45-14-82.01 Assessment and collection of motor vehicle taxes. The probate judge shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county, which have heretofore been performed by the tax assessor and the tax collector. The probate judge shall post a performance bond in the amount of fifty thousand dollars ($50,000) payable from county funds. The Tax Assessor and the Tax Collector of Clay County are hereby relieved of all duties and responsibilities relative to the assessment and collection of taxes of such motor vehicles. The probate judge shall receive the commissions and fees now allowed the assessor and collector for performing these functions, and 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 probate judge. (Act 86-486, p. 921, §20.)...
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45-27-244.30
Section 45-27-244.30 Assessment and collection of taxes. The Tax Collector of Escambia County shall perform all duties relative to the assessment and collection of ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles, in Escambia County which the judge of probate and the tax assessor are required under the general law to perform. The judge of probate and the tax assessor shall be relieved of all duties and responsibilities relative to the assessment and collection of ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles and the tax collector shall have all duties and responsibilities relative to the assessment or collection of taxes and issuance of motor vehicle licenses and titles for motorized and nonmotorized vehicles. For purposes of this subpart, the term motor vehicle shall mean the same as defined in Article 5, Chapter 12, Title 40. (Act 96-46, 1st Sp. Sess., p. 58, §1.)...
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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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45-35-83.60
Section 45-35-83.60 Application; taxes and fees; issuance of tags and licenses. (a) On or after September 1st each year, the Judge of Probate of Houston County, 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 the probate office or, at his or her option, to such owners as request that such application be mailed to them. (b) 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 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, and municipal, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-83.60.htm - 6K - Match Info - Similar pages
45-27-244.35
Section 45-27-244.35 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 Escambia County who desires to operate a motor vehicle on the public highways of Alabama shall first return the motor vehicle for ad valorem taxation and sales taxation to the tax collector. The tax collector 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 office of the tax collector 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, Chapter 12, Title 40, and all laws relating to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-244.35.htm - 2K - Match Info - Similar pages
45-27-244.37
Section 45-27-244.37 Fees and commissions. The tax collector shall receive for the assessing and collecting of state and county ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized 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 nonmotorized vehicles in all municipalities in Escambia County shall be paid into the general fund of the county. (Act 96-46, 1st Sp. Sess., p. 58, §8.)...
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45-37-246
Section 45-37-246 License procedures by mail. (a) This section shall apply only in counties having a population of 300,000 or more according to the last or any subsequent federal census. (b) On or after September 1st of each year, the judge of probate of each county may, if he or she elects to do so, 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. (c) 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...
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