The Judge of Probate of Conecuh County shall perform all duties relative to the assessment and collection of taxes on motor vehicles, and the issuance of motor vehicle tags and titles in Conecuh County which the revenue commissioner is required under the law to perform. The judge of probate shall continue to perform the issuance of tags and the collection of sales tax as required by law. The revenue commissioner shall be relieved of all duties and responsibilities relative to the assessment and collection of taxes. 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, Chapter 12, Title 40, and in subdivision (4) of Section 32-7-2.
Structure Code of Alabama
Division 2 - License Division.
Section 45-18-82.20 - Assessment and Collection of Motor Vehicle Taxes.
Section 45-18-82.21 - Bond of Judge of Probate.
Section 45-18-82.22 - Office Space, Equipment, Personnel.
Section 45-18-82.23 - Assessment and Collection of Fees; Disposition of Funds.
Section 45-18-82.24 - Compensation of Judge of Probate.
Section 45-18-82.25 - Payment of Tax Required for Issuance of License.
Section 45-18-82.26 - Renewal of License by Mail; Mail Order Fee.