40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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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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40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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45-34-84.60
Section 45-34-84.60 Transfer of duties; compensation. (a) This section shall apply only in
Henry County. (b) All duties, responsibilities, and liabilities regarding motor vehicle and
non-motorized 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)(1) Upon the recommendation of the judge of probate, the governing body of Henry County
shall provide the probate office with office personnel, clerks, deputies, and quarters, books,
stationery, furniture, equipment, and other conveniences and supplies as the governing body
may consider necessary for the proper and efficient assessment and collection of ad valorem
tax on motor vehicles and non-motorized vehicles. Compensation of any personnel so provided
shall be fixed by the judge of probate and shall be paid in equal installments out of the
general fund of the county. (2) The salaries, as determined in subdivision (1),...
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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.)...
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45-16-84.27
Section 45-16-84.27 Fees and commissions. The judge of probate shall receive for the assessing
and collecting of state and county ad valorem taxes on motor 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 such fees and commissions, including those
charged for ad valorem taxes on motor vehicles due all cities in Coffee County, shall be paid
into the general fund of the county. (Act 89-513, p. 1057, §8.)...
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45-18-82.20
Section 45-18-82.20 Assessment and collection of motor vehicle taxes. The Judge of Probate
of Conecuh County shall perform all duties relative to the assessment and collection of taxes
on motor vehicles, and the issuance of motor vehicle tags and titles in Conecuh County which
the revenue commissioner is required under the law to perform. The judge of probate shall
continue to perform the issuance of tags and the collection of sales tax as required by law.
The revenue commissioner shall be relieved of all duties and responsibilities relative to
the assessment and collection of taxes. 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,
Chapter 12, Title 40, and in subdivision (4) of Section 32-7-2. (Act 2000-446, p. 803, §1.)...

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45-25-240.27
Section 45-25-240.27 Monthly roster; renewal by mail. (a) The DeKalb County Commission shall
furnish additional and sufficient personnel to the county tax assessor's office for the purpose
of researching and obtaining the name of each county resident that owns a motor vehicle. The
name of the owner shall be placed on a separate monthly roster, depending on the first letter
of their last name as set forth by Act 79-797. This roster shall be completed by the first
day of November 1980. (b) The tax assessor shall, on the first day of December, 1980, mail
to each auto owner who is to purchase auto tags in January 1981, an application form, containing
a space for the name and address of the owner of the motor vehicle, the make, model, year,
and motor number of the vehicle, the correct amount of ad valorem taxes, (state, county, school
districts, municipal, and other) and the amount of the motor vehicle license tax, the cost
of tag issuance and handling fee. The form shall also include the...
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45-31-83.01
Section 45-31-83.01 Mail-out of tags; fee. (a) The judge of probate, as an option to providing
for citizens to acquire motor vehicle tags from the office of the judge of probate, may provide
for the mail-out of tags and the related collection of payment for ad valorem taxes and motor
vehicle tags. (b) The judge of probate shall collect a fee for each vehicle for the mail-out
option provided in subsection (a). The fee shall be charged to cover the necessary costs of
notification, handling, packing, and mailing of motor vehicle tags. No mail-out fee shall
be charged for registration of vehicles made in person at the office of the judge of probate.
(c) The county commission shall set the mail-out fee to be collected and may adjust the fee
as cost changes may require. (d) The mail-out fee collected by the judge of probate shall
be paid into the general fund of the county on a monthly basis. (Act 98-649, p. 1426, §§1-4.)...

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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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