Alabama § 45-58-202.05 Vehicle Information Required for Assessment

Alabama Statutes

§ 45-58-202.05 — Vehicle Information Required for Assessment

Alabama § 45-58-202.05

JurisdictionAlabama

Title 45Local Laws

Ch. 58Shelby County

Art. 20Licenses and Licensing

Part 3License Issuing Division

This text of Alabama § 45-58-202.05 (Vehicle Information Required for Assessment) 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 § 45-58-202.05 (2026).

Text

Before any vehicles can be assessed, the license division of the county commission shall be furnished the tag number presently on the motor vehicle unless the vehicle is new, in which case the license division shall be furnished a bona fide bill of sale from the dealer showing the date of purchase for the vehicle. In the case of a used motor vehicle 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 license division shall be furnished a bona fide certificate of title properly assigned which shows when the motor vehicle was sold to an individual, firm, corporation, or association, living or operating in this state. If the tag number or bill 

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Before any vehicles can be assessed, the license division of the county commission shall be furnished the tag number presently on the motor vehicle unless the vehicle is new, in which case the license division shall be furnished a bona fide bill of sale from the dealer showing the date of purchase for the vehicle. In the case of a used motor vehicle 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 license division shall be furnished a bona fide certificate of title properly assigned which shows when the motor vehicle 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 motor vehicle shall 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 this state on the first day of October.