This text of Alabama § 45-32-83.40 (Assessment and Collection of Taxes; Issuance of Tags and Titles, Etc) 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.
(a)The Judge of Probate of Greene 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 Greene County which the revenue commissioner, tax assessor, and tax collector are 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 tax assessor and tax collector shall be relieved of all duties and responsibilities relative to the assessment and collection of taxes on motor vehicles. For the purposes of this section, the term motor vehicle shall mean the same as defined in Article 5, commencing with Section 40–12–240, of Chapter 12, Title 40, and in subdivision (4) of Section 32–7–2.
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(a) The Judge of Probate of Greene 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 Greene County which the revenue commissioner, tax assessor, and tax collector are 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 tax assessor and tax collector shall be relieved of all duties and responsibilities relative to the assessment and collection of taxes on motor vehicles. For the purposes of this section, the term motor vehicle shall mean the same as defined in Article 5, commencing with Section 40–12–240, of Chapter 12, Title 40, and in subdivision (4) of Section 32–7–2.
(b) Before entering upon the additional duties imposed by this section, the judge of probate shall execute an additional bond in a sum prescribed by a written recommendation to the judge of probate from the Department of Examiners of Public Accounts, giving as surety a bonding company authorized to do business in this state. The bond shall be conditioned as other official bonds and shall be filed and recorded in the office of the Clerk of the Circuit Court in Greene County. A certified copy of the bond shall be furnished by the judge of probate to the Comptroller. Premiums on the bond of the judge of probate shall be paid from the general fund of the county.
(c) The Greene County Commission shall furnish suitable quarters or additional space if necessary for the efficient performance of the additional duties of the judge of probate and shall transfer all necessary forms, books, records, and supplies from the office of the revenue commissioner to the judge of probate as are pertinent to the transference of the duties. The county commission shall provide for employees of the judge of probate for the proper and efficient performance of the duties of the office at the rate of compensation set by the county commission. The compensation of the employees shall be paid out of the county general fund in the same manner as other county employees are paid.
(d) The judge of probate shall charge and collect the same fee that is prescribed in the general law for a like service when performed by the tax assessor, tax collector, revenue commissioner, or license commissioner as the case may be. All fees shall be the property of Greene County and shall be paid into the general fund of the county.
(e) 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 commissions and fees previously allowed to the tax assessor and tax collector for performing these duties.
(f) 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 section, 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 Greene County or is principally used or operated in Greene County.
(g) The judge of probate may mail to any person to whom a motor vehicle license has been previously issued an application for renewal of a license required to be returned prior to the expiration date of the license. The application for renewal may be in the form of a postcard and shall contain sufficient information to adequately identify and process the renewal. The signature of the licensee on the application and proper remittance shall constitute sufficient authority for the judge of probate to issue the license and return the license to the licensee by mail. The county commission may establish a fee to be entitled mail order fee in an amount not to exceed five dollars ($5) to pay the cost of this mailing procedure. The fee shall be collected by the judge of probate at the time of issuance and paid over to the general fund of the county as are other fees and commissions.
(h) Notwithstanding the foregoing, nothing in this section shall be construed to increase the taxes and fees of motor vehicles and motor vehicle tags and titles as prescribed by law.