The tax assessor shall perform all duties relating to the issuing of licenses and titles on motor vehicles in the county which have heretofore been performed by the probate judge or the tax collector. The Probate Judge and Tax Collector of Etowah County are hereby relieved of all duties and responsibilities relative to the issuance of licenses and titles, payment of taxes collected by the tax collector, and collection of certain monies on such motor vehicles and titles. The tax assessor shall receive the commissions and fees now allowed the probate judge and tax collector for performing these functions, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting of such monies shall be made at the same time as other reports and remittances are now made by the probate judge and tax collector.
Structure Code of Alabama
Part 2 - Revenue Commissioner.
Division 2 - Motor Vehicle License and Title Division.
Section 45-28-241.20 - Creation; Equipment; Personnel; Compensation.
Section 45-28-241.21 - Issuance of Licenses and Titles; Commissions and Fees.
Section 45-28-241.22 - Records.
Section 45-28-241.23 - Fees; Refunds.
Section 45-28-241.24 - Payment of Taxes Required for Issuance of License; Certificate of Assessment.
Section 45-28-241.26 - Renewal by Mail.
Section 45-28-241.27 - Salaries of Tax Assessor and Judge of Probate.
Section 45-28-241.28 - Procedure for Sale and Redemption of Lands.