(a)In Pickens County, there is created within the office of the judge of probate a license division which shall issue all licenses issued through the office of the judge of probate, except marriage licenses. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except the stationery, forms, and supplies as are furnished pursuant to law by the state Department of Finance or the Comptroller.
(b)The judge of probate shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county, which have heretofore been performed by the Revenue Commissioner. The Revenue Commissioner of Pickens County is relieved of all duties and responsibilities relative to the assessment and
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(a) In Pickens County, there is created within the office of the judge of probate a license division which shall issue all licenses issued through the office of the judge of probate, except marriage licenses. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except the stationery, forms, and supplies as are furnished pursuant to law by the state Department of Finance or the Comptroller.
(b)
The judge of probate shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county, which have heretofore been performed by the Revenue Commissioner. The Revenue Commissioner of Pickens 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 now allowed the revenue commissioner for performing these 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.
(c)
The judge of probate shall keep at all times an accurate record of all licenses received by him or her from the Comptroller and of the disposition made of them, of all monies received, and of the licenses issued by him or her. He or she shall report to the Comptroller at the same time and in the same manner that the judges of probate are required to do under the general law. All unissued licenses and the stubs or duplicates or carbon copies of licenses issued shall be accounted for in the same manner that judges of probate are required to account for by law.
(d)
Except as hereinafter provided, the judge of probate shall be entitled to charge and collect the same fees that are provided for by law.
(e)
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 judge of probate until the ad valorem tax on the vehicles shall have been paid to the county for the preceding year as evidenced by receipt from the judge. 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 judge of probate 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 license tag shall be evidence of the payment of the license and ad valorem tax due as provided under this section.
(f)
Before any vehicle may be assessed, the judge of probate shall be furnished the tag number presently on the vehicle unless the vehicle is new, in which case the judge of probate shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought new. In the case of a used car brought into the state from a state which provides that upon sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently reissued by the seller, the of judge probate shall be furnished a bona fide certificate of title properly assigned which shows when the car was sold to an individual, firm, corporation, or association, living or operating in this state. If the tag number or bill of sale or certificate of title is not furnished, the vehicle will be presumed to have been in the state the entire year for which taxes are being assessed. Those motor vehicles brought into the state during any tax year and new motor vehicles for which licenses have never been issued that have been sold from the stock of a dealer during any tax year, shall be subject to taxation as if they had been held or owned in the state on the first day of October.
(g)
The judge of probate, at his or her discretion, may mail an application for renewal of licenses to whom the license has been previously issued, the renewal forms required to be returned prior to the expiration date of the license. The renewal forms shall have sufficient information thereon to adequately identify and process the renewal. The signature of the licensee thereon and proper remittance shall constitute sufficient authority for the judge of probate to issue the license and return to the licensee by mail. There are established fees to be entitled ‘‘MAIL ORDER FEES’’ which shall be set from time to time by the county governing body to pay the cost of mailing of application for renewal of licenses and issuing of license tags by mail as herein provided, and the fees 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)
The judge of probate may be a member of the Association of Tax Assessors and Tax Collectors. Any fees or dues for membership in the association shall be paid for by the county commission.
(i)
The judge of probate is entitled to receive an expense allowance in the amount of four thousand dollars ($4,000) annually. The expense allowance shall be in addition to any and all other compensation and expenses heretofore provided by law and shall be payable out of the county general fund in the same manner as other expense allowances are paid.