Alabama § 45-55-81.45 Certificate of Assessment; Issuance of License Tag; Valuation; Municipal Taxes

Alabama Statutes

§ 45-55-81.45 — Certificate of Assessment; Issuance of License Tag; Valuation; Municipal Taxes

Alabama § 45-55-81.45

JurisdictionAlabama

Title 45Local Laws

Ch. 55Pike County

Art. 8Courts

Part 2Probate Court

Subpart 3Motor Vehicle Tags

This text of Alabama § 45-55-81.45 (Certificate of Assessment; Issuance of License Tag; Valuation; Municipal 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 § 45-55-81.45 (2026).

Text

(a)Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in Pike County 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. The judge of probate shall issue a certification 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 the receipt on file in the probate office. The license tag shall be evidence of the payment of the license and ad valorem tax due under this subpart.

(b)Valuation for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis as is provided in Article 5, commencing with Section

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(a) Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in Pike County 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. The judge of probate shall issue a certification 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 the receipt on file in the probate office. The license tag shall be evidence of the payment of the license and ad valorem tax due under this subpart.
(b)
Valuation for ad valorem assessment of motor vehicles shall be at the same
rate
and
on
the
same
basis
as
is
provided
in
Article
5,
commencing
with Section 40–12–240, Chapter 12, Title 40, and all laws relating to the assessment on a quarterly basis are incorporated in this subpart and made a part
hereof.
(c)
The Judge of Probate of Pike County, 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 municipalities in Pike County and shall report and pay over the money collected for the municipalities 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 collect and deposit into the General Fund of Pike County five percent
of
the
amount
of
municipal
taxes
collected
for
assessing
and
collecting the taxes, and shall deduct that amount from the total 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 municipalities are paid for the preceding tax year as shown by the tax receipts.