The judge of probate shall perform all duties relating to the assessment and collection of ad valorem taxes and casual sales and use taxes on motor vehicle in the county, which have heretofore been performed by the tax assessor and the tax collector. The Tax Assessor and the Tax Collector of Cleburne County are hereby relieved of all duties and responsibilities relative to the assessment and collection of taxes on such motor vehicles. The judge of probate shall receive the commissions and fees now allowed the assessor and collector for performing these functions, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting of such tax shall be made at the same time as other reports and remittances are now made by the judge of probate.
Structure Code of Alabama
Division 1 - Licenses Division.
Section 45-15-82 - License Division Created.
Section 45-15-82.01 - Assessment and Collection of Certain Motor Vehicle Taxes.
Section 45-15-82.02 - License Records.
Section 45-15-82.03 - Collection and Disposition of Fees.
Section 45-15-82.05 - Vehicle Information Required for Assessment.
Section 45-15-82.06 - Renewal of License by Mail; Mail Order Fee.