45-23-240.41
Section 45-23-240.41 Duties; commission and fees. The tax assessor shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county and issue applications for certificates of title on vehicles, which have heretofore been performed by the tax collector and the judge of probate. The Tax Collector and the Judge of Probate of Dale County are relieved of all duties and responsibilities relative to the assessment and collection of taxes on such motor vehicles. The tax assessor shall receive the commission and fees now allowed the tax collector and judge of probate 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. (Act 87-111, p. 156, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-240.41.htm - 1K - Match Info - Similar pages
45-25-240.20
Section 45-25-240.20 Creation; quarters, equipment, supplies, etc.; personnel. There is created within the tax assessor's office of DeKalb County a license division which shall issue all motor vehicles licenses and titles issued through the tax assessor's office. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies except such stationery forms and supplies as are furnished pursuant to law by the State Department of Finance or the Comptroller. The county commission shall also provide such clerks and other assistants for the tax assessor as shall be necessary, from time to time, for the proper and efficient performance of the duties of the office. The tax assessor shall have authority to employ such clerks, and other assistants, and their compensation shall be set by the county commission. The compensation of the clerks and assistants shall be paid out of the general fund of the county in the same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-240.20.htm - 1K - Match Info - Similar pages
45-25-240.25
Section 45-25-240.25 Vehicle information required for assessment. Before any vehicles may be assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless such vehicle is new in which case the tax assessor shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought new. In the case of a used car brought into the state from a state which provides that upon sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently reissued by the seller, the tax assessor shall be furnished a bona fide certificate of title properly assigned which shows when the car was sold to an individual, firm, corporation, or association, living or operating in this state. If such tag number or bill of sale or certificate of title is not furnished, the vehicle shall be presumed to have been in the state the entire year for which taxes are being assessed. Those motor vehicles brought into the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-240.25.htm - 1K - Match Info - Similar pages
45-27-244.03
Section 45-27-244.03 Payment and receipt of taxes and fees. The owner of the motor vehicle shall, if he or she is still the owner of the motor vehicle and if he or she desires to pay his or her motor vehicle ad valorem taxes and license tax and secure his or her motor vehicle registration tag or decal by mail, sign the application form, indicating thereon any necessary change of address, and return the same by mail together with his or her remittance for ad valorem taxes, license taxes, and fees as shown thereon to the judge of probate. Money orders or checks for the payment of such taxes and fees shall be made payable to the judge of probate. Upon receipt of the signed application form and the remittance for the amount properly due for ad valorem taxes, license tax and fees, the judge of probate shall pay over to the tax collector the amount paid for ad valorem taxes. The tax collector shall verify the correctness of ad valorem taxes paid and make proper receipt for same. The judge of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-244.03.htm - 1K - Match Info - Similar pages
45-28-241.20
Section 45-28-241.20 Creation; equipment; personnel; compensation. There is hereby created within the Tax Assessor's office of Etowah County a license division which shall issue all motor vehicles licenses, and titles, issued through the tax assessor's office. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except such stationery forms and supplies as furnished pursuant to law by the State Department of Finance or the Comptroller. The county commission shall also provide such clerks, and other assistants for the tax assessor as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The tax assessor shall have authority to employ such clerks and other assistants and to fix their compensation, subject to and in accordance with the Etowah County Personnel Board Act concerning county employees. The compensation of the clerks and assistants...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-241.20.htm - 1K - Match Info - Similar pages
32-6-550
Section 32-6-550 Issuance of distinctive license plates; duration; fees; design. (a) Upon application to the judge of probate or license commissioner, compliance with motor vehicle registration and licensing laws, payment of regular fees required by law for license plates for private passenger or pleasure motor vehicles, and payment of an additional annual fee of fifteen dollars ($15), owners of motor vehicles who are residents of Alabama shall be issued distinctive "Proud of Our Indian Heritage" license plates, and also owners of motor vehicles who are residents of Alabama shall be issued distinctive "Alabama Poultry Foundation" license plates upon payment of an additional annual fee of thirty-five dollars ($35). (b) These plates shall be valid for five years, and may then be replaced with plates of the same type or other valid plates. (c) Payment of required license fees and taxes for the years during which a new plate is not issued shall be evidenced as provided in Section 32-6-63....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-550.htm - 1K - 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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-244.37.htm - 987 bytes - Match Info - Similar pages
45-30-240.21
Section 45-30-240.21 Duties; collection of monies. 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 Franklin 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 all monies now collected by the judge of probate and the tax collector for performing such duties and such monies shall be remitted to the county general fund. (Act 86-339, p. 523, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.21.htm - 975 bytes - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-242.01.htm - 1K - Match Info - Similar pages
45-43-240.25
Section 45-43-240.25 Vehicle information required for assessment. Before any motor vehicle is assessed, the tax assessor shall be furnished the current tag number on the motor vehicle unless the motor vehicle is new, in which case, the tax assessor shall be furnished a bona fide bill of sale from the dealer showing the date the vehicle was bought new. In the case of a used motor vehicle brought into the state from a state that provides that upon sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently reissued by the seller, the tax assessor shall be furnished a bona fide certificate of title properly assigned which shows when the motor vehicle was sold to an individual, firm, corporation, or association, living or operating in this state. If the tax number, bill of sale, or certificate of title is not furnished, the motor vehicle shall be presumed to have been in the state the entire year for which taxes are being assessed. A...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-240.25.htm - 1K - Match Info - Similar pages
|