In Coffee County, the judge of probate shall perform all duties relative to the assessment and collection of taxes on motor vehicles in Coffee County, which the revenue commissioner is 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 taxes on such motor vehicles, and the judge of probate in all such counties shall have all duties and responsibilities relative to the assessment or collection of taxes and issuance of motor vehicle licenses. For the purposes of this subpart the term motor vehicle shall mean the same as defined in Article 5, commencing with Section 40-12-240, of Chapter 12, Title 40.
Structure Code of Alabama
Division 2 - License Division.
Section 45-16-84.20 - Assessment and Collection of Motor Vehicle Taxes; Issuance of Licenses.
Section 45-16-84.21 - Bond of Judge of Probate.
Section 45-16-84.22 - Office Space, Equipment, Personnel.
Section 45-16-84.23 - Assessment and Collection of Fees; Disposition of Funds.
Section 45-16-84.24 - Payment of Tax Required for Issuance of License.