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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45-6-82.22
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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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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45-19-82.21
Section 45-19-82.21 Assessment and collection of motor vehicle taxes; commissions and fees.
The judge of probate shall perform all duties relating to the assessment and collection of
taxes on motor vehicles in the county, which have previously been performed by the revenue
commissioner. The Revenue Commissioner of Coosa County is relieved of all duties and responsibilities
relative to the assessment and collection of taxes on motor vehicles. The judge of probate
shall receive the commissions and fees currently paid the revenue commissioner for performing
those functions, and the fees and commissions shall be remitted to the county general fund.
Reporting and remitting of the tax shall be made at the same time as other reports and remittances
are now made by the judge of probate. (Act 92-505, p. 986, §2.)...
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45-26-242.24
Section 45-26-242.24 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for the assessment and collection of taxes due on
motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways
of this state, nor shall any transfer be made by the revenue commissioner until the ad valorem
tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt
from the revenue commissioner. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return the motor vehicle for ad valorem taxation purposes to the revenue commissioner who
shall issue a certificate of assessment on a form prescribed by the state Department of Revenue,
shall collect the taxes shown on the certificate, and shall make a...
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45-39-200.09
Section 45-39-200.09 Payment of tax required for issuance of motor vehicle license. To prevent
motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the county license
commissioner until the ad valorem tax on such vehicles shall have been paid to the county
for the preceding year as evidenced by receipt from the commissioner. Every person, firm,
or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on
the public highways of Alabama, shall first return such motor vehicle for ad valorem taxation
to the commissioner who shall issue a certificate of assessment on a form prescribed by the
State Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate
of the tax receipt and keep same on file in his or her office. The...
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45-42-200.09
Section 45-42-200.09 Payment of tax required for issuance of motor vehicle license. To prevent
motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the county license
commissioner until the ad valorem tax on such vehicles shall have been paid to the county
for the preceding year as evidenced by receipt from the commissioner. Every person, firm,
or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on
the public highways of Alabama, shall first return such motor vehicle for ad valorem taxation
to the commissioner who shall issue a certificate of assessment on a form prescribed by the
State Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate
of the tax receipt and keep same on file in his or her office. The...
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45-30-240.50
Section 45-30-240.50 Consolidation of offices and duties. (a) On September 30, 1997, or upon
occurrence of a vacancy in either the office of tax assessor or tax collector, there shall
be a county Revenue Commissioner in Franklin 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 issuance of motor vehicle licenses
and title, the keeping of records, and the making of reports concerning assessment for and
the collection of taxes and the issuance of motor vehicle licenses and titles....
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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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45-36-241.44
Section 45-36-241.44 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 on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the revenue commissioner until the
ad valorem tax on such vehicles shall have been paid to the county for the preceding year
as evidenced by receipt from the revenue commissioner. Every person, firm, or corporation
driving or owning a motor vehicle who desires to operate a motor vehicle on the public highways
of Alabama shall first return such motor vehicle for ad valorem taxation purposes to the revenue
commissioner who shall issue a certificate of assessment on a form prescribed by the State
Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of
the tax receipt and keep same on file in his or her office. The...
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