45-29-242
Section 45-29-242 Levy of tax. (a) There is hereby levied and imposed in the county, in addition
to all other taxes of every kind now imposed by law, a privilege or license tax on the sale
of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered
or licensed with the Fayette County Judge of Probate and purchased other than at wholesale
in the county from any person, firm, or corporation which is not a licensed dealer engaged
in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount
equal to one and one-half percent of the purchase price. (b) There is hereby levied and imposed
in Fayette County, in addition to all other taxes of every kind now imposed by law, an excise
or use tax on the storage, use, or other consumption in the county of any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
Fayette County Judge of Probate and purchased other than at...
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45-42-200.18
Section 45-42-200.18 Delivery of records. All records in the custody of the judge of probate,
the tax assessor, and tax collector relating to the duties herein imposed upon the commissioner,
upon the effective date of transfer of these duties, shall as determined by the county commission
be delivered to the office of the county license commissioner. (Act 84-804, p. 221, § 19.)...

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45-42-241
Section 45-42-241 County revenue commissioner. (a) After September 30, 1987, there shall be
a county revenue commissioner for Limestone County. A county revenue commissioner shall be
elected at the general election in 1986 and at the general election every six years thereafter.
The county revenue commissioner shall serve a term of six years commencing the first day of
October next after his or her election and until his or her successor is elected and has qualified.
(b) The county revenue commissioner shall perform all acts, duties, and functions required
by law to be performed either by the tax assessor or the tax collector of the county, including,
but not limited to, the assessment of all real property for taxation, the collection of taxes
and distribution of taxes according to law, the keeping of records, and the making of reports
concerning assessments. (c) Subject to the approval of the Limestone County Commission, the
county revenue commissioner shall establish the duties and...
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45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes of this
section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as
amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission
outside of the corporate limits of any city in any part of which is located in Marshall County
having a city board of education may levy an additional annual fee of up to twenty-five dollars
($25) on each motor vehicle registered from that area or otherwise subject to ad valorem tax
by the county in that area in the county unless specifically exempted therefrom. (3) The governing
bodies of the City of Arab and the City of Guntersville may each respectively levy an additional
annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the
corporate limits of the municipality which the governing body of the municipality represents
or is otherwise subject to ad valorem tax by the...
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32-6-280
Section 32-6-280 Issuance of distinctive plates; list of eligible retired professional firefighters;
identification; fees; use of plates or tags. (a) As used in this section, the following terms
shall have the following meanings: (1) Professional firefighter means a paid member of a paid
or part-paid fire department of a city, town, county, or other subdivision of the state, including
the chief, assistant chief, warden, engineer, captain, firemen, and all other officers and
employees of the department who actually engage in fire fighting or rendering first aid at
the scene of an accident. (2) Retired professional firefighter means a retired member of a
paid or part-paid fire department of a city, town, county, or other subdivision of the state,
including the chief, assistant chief, warden, engineer, captain, firemen, and all other officers
and employees of the department who actually engaged in fire fighting or rendering first aid
at the scene of an accident. Notwithstanding any other...
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45-16-200.01
Section 45-16-200.01 Renewal of licenses by mail; Mail Order Fee. (a) The term "licensing
officer," as used in this section, shall mean the judge of probate, commissioner of licenses,
or other officer charged with the duty of issuing motor vehicle licenses, boat licenses, and
business licenses in Coffee County. (b)(1) The licensing officer may if he or she elects to
do so, mail an application for renewal of motor vehicle licenses to whom such license has
been previously issued. Such renewal forms may be in postcard form and with sufficient information
thereon to adequately identify and process such renewal. The signature of the licensee thereon
and proper remittance shall constitute sufficient authority for the licensing officer to issue
such license and return to the licensee by mail. The owner of the motor vehicle, 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 this motor...
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45-48-61
Section 45-48-61 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2020 REGULAR SESSION,
EFFECTIVE AUGUST 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The Marshall County
Commission may appropriate and expend county funds for expenses necessary for the operation
of the office of the coroner in the county. Expenses may include, but are not limited to,
computers, telephone service, equipment, supplies, office space, and any other expenses approved
by the county commission. The county commission may provide the coroner and his or her deputy
with expenses for the operation of a motor vehicle or may furnish the coroner with the use
of a county vehicle. (b) The county commission may authorize the coroner to appoint one or
more deputy coroners to perform the duties of the coroner in the absence of the coroner and
provide for the compensation of any deputy coroner appointed. (c) The county commission may
provide an additional expense allowance for the coroner and may...
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45-5-240
Section 45-5-240 Creation of office; duties of commissioner; deputies, clerks, assistants.
(a) After September 30, 1985, there shall be a county revenue commissioner in Blount County.
A commissioner shall be elected at the general election in 1984 and at the general election
every six years thereafter, who shall serve for a term of six years beginning on the first
day of October next after his or her election, and until his or her successor is elected and
has qualified. (b) The county revenue commissioner shall do and perform all acts, duties,
and functions required by law to be performed either by the tax assessor or by the tax collector
of the county relative to the assessment of property for taxation, the collection of taxes,
the keeping of records, and the making of reports concerning assessments for and the collection
of taxes. (c) Subject to the approval of the county commission, the county revenue commissioner
shall appoint and fix the duties and compensation of a sufficient...
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45-19-82.24
Section 45-19-82.24 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due, the judge of probate shall not issue any licenses to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the judge of probate
until the ad valorem tax on the vehicles has been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. 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 collector for ad valorem tax purposes. The judge
of probate shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown, and shall make a...
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45-25-240
Section 45-25-240 Election; consolidation of offices; deputies, clerks, and assistants; duties.
(a) After September 30, 1997, there shall be a county revenue commissioner in DeKalb County.
A commissioner shall be elected at the general election in 1996, and at the general election
every six years thereafter, who shall serve for a term of six years beginning on the first
day of October next after his or her election, and until his or her successor is elected and
has qualified. (b) The county revenue commissioner shall do and perform all acts, duties,
and functions required by law to be performed either by the tax assessor or by the tax collector
of the county relative to the assessment of property for taxation, the collection of taxes,
the keeping of records, and the making of reports concerning assessments for and the collection
of taxes. Such commissioner shall also perform certain licensing duties as prescribed for
the tax assessor in Sections 40-25-240.20 to 40-25-240.26, inclusive....
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