Alabama § 45-39-200.11 Assessment and Collection of Motor Vehicle Taxes

Alabama Statutes

§ 45-39-200.11 — Assessment and Collection of Motor Vehicle Taxes

Alabama § 45-39-200.11

JurisdictionAlabama

Title 45Local Laws

Ch. 39Lauderdale County

Art. 20Licenses and Licensing

Part 1Creation of Office of License Commissioner

This text of Alabama § 45-39-200.11 (Assessment and Collection of Motor Vehicle Taxes) 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 § 45-39-200.11 (2026).

Text

After the thirtieth day of September, 1980, motor vehicles shall not be included in any assessment made by any person, firm, or corporation under this code, and any such motor vehicle shall not be considered as escape property by reason of failure to include the same in any tax return as of the first day of October, 1980, or any subsequent year. All motor vehicles shall be assessed and the taxes thereon shall be collected solely as herein provided.

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After the thirtieth day of September, 1980, motor vehicles shall not be included in any assessment made by any person, firm, or corporation under this code, and any such motor vehicle shall not be considered as escape property by reason of failure to include the same in any tax return as of the first day of October, 1980, or any subsequent year. All motor vehicles shall be assessed and the taxes thereon shall be collected solely as herein provided.