The tax assessor shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county and issue applications for certificates of title on vehicles, which have heretofore been performed by the tax collector and the judge of probate. The Tax Collector and the Judge of Probate of Dale County are relieved of all duties and responsibilities relative to the assessment and collection of taxes on such motor vehicles. The tax assessor shall receive the commission and fees now allowed the tax collector and judge of probate 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.
Structure Code of Alabama
Part 1 - Revenue Commissioner.
Section 45-23-240.40 - Creation; Clerks and Assistants.
Section 45-23-240.41 - Duties; Commission and Fees.
Section 45-23-240.42 - Recordkeeping.
Section 45-23-240.43 - Charge and Collection of Fees.
Section 45-23-240.44 - Payment of Tax Required for Issuance of License.