(a)In Pickens County the judge of probate shall perform all duties relative to the assessment and collection of ad valorem taxes on motor vehicles in the county which are required under the general law to perform. The revenue commissioner shall be relieved of all duties and responsibility relative to the assessment and collection of ad valorem taxes on motor vehicles, and the judge of probate shall have all duties and responsibilities relative to the assessment or collection of ad valorem taxes and issuance of motor vehicle licenses. For the purposes of this section the term motor vehicle shall mean the same as defined in Section 40–12–240.
(b)Before entering upon the additional duties imposed by this section, the judge of probate shall execute an additional bond in such penal sum as may
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(a) In Pickens County the judge of probate shall perform all duties relative to the assessment and collection of ad valorem taxes on motor vehicles in the county which are required under the general law to perform. The revenue commissioner shall be relieved of all duties and responsibility relative to the assessment and collection of ad valorem taxes on motor vehicles, and the judge of probate shall have all duties and responsibilities relative to the assessment or collection of ad valorem taxes and issuance of motor vehicle licenses. For the purposes of this section the term motor vehicle shall mean the same as defined in Section 40–12–240.
(b)
Before entering upon the additional duties imposed by this section, the judge of probate shall execute an additional bond in such penal sum as may be prescribed by the governing body of the county, giving as surety thereon a bonding company authorized to do business in this state. The bond shall be conditioned as other official bonds, shall be approved by the governing body of the county, and shall be filed and recorded in the office of the clerk of the circuit court of the 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 county governing body shall furnish suitable quarters or additional space if any be necessary for the efficient performance of the additional duties of the judge of probate, and shall provide for the transfer of all necessary forms, books, records, stationery, supplies, and equipment from the office of the county revenue commissioner to the office of the judge of probate as shall be pertinent to the transferrence of the duties and shall thereafter provide the same, except the stationery, forms, and supplies as are furnished pursuant to law by the state Department of Finance or the Comptroller and the state Department of Revenue. The judge of probate shall also provide clerks, deputies, and other assistants as are necessary for the proper and efficient performance of the duties of the office. The judge of probate shall have authority to select, employ, and discharge at will clerks, deputies, and other assistants and to fix their compensation; the compensation of deputies and other assistants shall be paid by the judge of probate.
(d)
The judge of probate shall charge and collect the same fee that is prescribed in the general law for the service when performed by the tax assessor or the tax collector or others, as the case may be.
(e)
To prevent motor vehicles from escaping taxation, and to provide for the more efficient assessment and collection of taxes due on same, 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 on the vehicle shall have been 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 a county to which this section applies or is principally used or operated in that county.
(f)(1) Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in any county to which this section applies who desires to operate a motor vehicle on the public highways of Alabama shall first return the motor vehicle for ad valorem taxation to the judge of probate; and the judge of probate shall issue a certificate of assessment on a form prescribed by the state Department of Revenue, shall collect the tax as shown thereon, and shall make a duplicate of the tax receipt and keep same on file in his or her office. The license tag shall be evidence of the payment of the license and ad valorem tax due as provided under this section.
(2)
Valuation for ad valorem assessment of motor vehicle shall be at the same rate and on the same basis as is provided in Article 5, commencing with Section 40–12–240 of Chapter 12, Title 40, as heretofore or hereafter amended, and all provisions of law with respect to the assessment on a quarterly basis are incorporated in this section and made a part hereof.
(3)
The judge of probate, in addition to assessing and collecting the ad valorem taxes due the state and county on motor vehicles, shall collect the ad valorem taxes on motor vehicles due all cities in the county and shall report and pay over the money collected for the cities at the same time and in the same manner as state and county taxes and licenses are reported and paid over by him or her. The judge of probate shall receive a commission as provided by law for the amount of city taxes collected for assessing and collecting the taxes and he or she shall deduct the commission from the amount collected before paying the city treasury. The judge of probate shall not issue a license to operate a motor vehicle on the highways of this state until all ad valorem taxes due the state, county, and cities are paid for the preceding tax year as shown by the tax receipt.
(g) The Comptroller, the state Department of Revenue, and the state Department of Finance are required to furnish to the judge of probate all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, and tax collectors in connection with the performance of their duties in the issuance of automobile license plates, and the assessment and collection of the ad valorem tax on motor vehicles.