The judge of probate shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county, which have previously been performed by the revenue commissioner. The Revenue Commissioner of Coosa County is relieved of all duties and responsibilities relative to the assessment and collection of taxes on motor vehicles. The judge of probate shall receive the commissions and fees currently paid the revenue commissioner for performing those functions, and the fees and commissions shall be remitted to the county general fund. Reporting and remitting of the 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 2 - License Division.
Section 45-19-82.20 - Creation; Duties; Equipment and Personnel; Compensation.
Section 45-19-82.21 - Assessment and Collection of Motor Vehicle Taxes; Commissions and Fees.
Section 45-19-82.22 - Records and Reporting.
Section 45-19-82.23 - Assessment and Collection of Fees; Disposition of Funds.
Section 45-19-82.24 - Payment of Tax Required for Issuance of License.
Section 45-19-82.25 - Requirements for Assessment of Vehicle.
Section 45-19-82.26 - Renewal of License by Mail; Mail Order Fee.
Section 45-19-82.27 - Compensation of Judge of Probate.
Section 45-19-82.28 - Salaries of License Administrator and License Clerks.
Section 45-19-82.29 - Coosa County One-Stop License Office Designated.