Alabama § 45-3-84.64 Ad Valorem and Sales Taxes - Collection

Alabama Statutes

§ 45-3-84.64 — Ad Valorem and Sales Taxes - Collection

Alabama § 45-3-84.64

JurisdictionAlabama

Title 45Local Laws

Ch. 3Barbour County

Art. 8Courts

Part 5Probate Court

Subpart 4Motor Vehicle Licenses

This text of Alabama § 45-3-84.64 (Ad Valorem and Sales Taxes - Collection) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-3-84.64 (2026).

Text

To prevent motor vehicles from escaping taxation and to provide for the more efficient assessment and collection of taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the public highways of this state, nor shall any transfer be made by the judge of probate as provided under this subpart until the ad valorem tax and the sales tax on the vehicle are paid in the county for the preceding year as evidenced by receipt of the judge of probate, if the motor vehicle belongs to a resident of Barbour County or is principally used or operated in Barbour County.

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To prevent motor vehicles from escaping taxation and to provide for the more efficient assessment and collection of taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the public highways of this state, nor shall any transfer be made by the judge of probate as provided under this subpart until the ad valorem tax and the sales tax on the vehicle are paid in the county for the preceding year as evidenced by receipt of the judge of probate, if the motor vehicle belongs to a resident of Barbour County or is principally used or operated in Barbour County.