40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains or keeps in this state a manufactured home as defined according to subsection (n) of this section, except a manufactured home that constitutes a part of the inventory of a manufacturer or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one transportable module) manufactured home, $48 for an owner occupied double wide or larger (two or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable modules) manufactured home, provided, however, that any manufactured home 10 years of age or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and any manufactured home 20 years of age or greater shall pay 50 percent of the above stated fees; and upon payment thereof such owner shall be...
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45-6-82.22
Section 45-6-82.22 Assessment and collection of motor vehicle ad valorem taxes. (a) This section shall apply only in Bullock County. (b) All duties, responsibilities, and liabilities regarding motor vehicle ad valorem tax assessment and collection heretofore performed by the revenue commissioner shall be transferred to and shall be performed by the judge of probate. (Act 2015-388, §§1, 2.)...
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32-8-33
Section 32-8-33 Prerequisite to assessment for ad valorem taxes. No motor vehicle required to be titled under the provisions of this chapter shall be assessed for ad valorem taxes by a tax assessor, director of revenue, or other county official authorized and required by law to assess motor vehicles for ad valorem taxes unless the application therefor is accompanied by a copy of an application for a certificate of title to such vehicle, a certificate of title to such vehicle, a duplicate certificate of title to such vehicle where the original is held by a lienholder, or a copy of an application for a replacement certificate of title; provided, however, when the owner of a motor vehicle has complied with the provisions of this section in licensing a motor vehicle or having the license for a motor vehicle transferred to him or her this section shall not apply thereafter to the renewal of such license by such owner of such motor vehicle. (Acts 1973, No. 765, p. 1147, §32A.)...
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40-6-2
Section 40-6-2 Oath; assumption of duties, etc., in case of vacancy. Such supernumerary tax collector, tax assessor, license commissioner, or other elected official charged with the assessment and/or collection of any ad valorem taxes in the various counties of the State of Alabama shall take the oath of office prescribed for tax collectors, tax assessors, license commissioners, or other elected officials charged with the assessment and/or collection of any ad valorem taxes in this state; and, if a vacancy shall occur in the office in the county in which the supernumerary tax collector, tax assessor, license commissioner, or other elected official charged with the assessment and/or collection of any ad valorem taxes holds his commission, he shall immediately assume and exercise all of the duties, power, and authority of such official in said county until a successor is appointed by the Governor of the State of Alabama. (Acts 1967, No. 755, p. 1609, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-2.htm - 1K - Match Info - Similar pages
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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45-30-240.21
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.)...
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45-46-84.21
Section 45-46-84.21 Assessment and collection of 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 and any other taxes on motor vehicles in the county, which have heretofore been performed by the revenue commissioner and shall also collect any other taxes that may hereafter be levied. The Revenue Commissioner of Marengo County is hereby relieved of all duties and responsibilities relative to the assessment and collection of taxes of such motor vehicles. The judge of probate shall receive the commissions and fees now allowed the revenue commissioner for performing these functions and any future fees set by law, 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 88-767, 1st Sp. Sess., p. 176, § 2.)...
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45-18-82.24
Section 45-18-82.24 Compensation of judge of probate. The judge of probate shall receive for the performance of duties in assessment and collection of ad valorem taxes, sales taxes, and issuance of motor vehicle license plates and decals the sum of five thousand dollars ($5,000) annually. The five thousand dollar ($5,000) annual sum is the compensation he or she receives in addition to that provided under subsection (e) of Section 12-13-20. (Act 2000-446, p. 803, §5.)...
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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.)...
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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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