Code of Alabama
Division 4 - Motor Vehicle and Non-Motorized Vehicle Assessment.
Section 45-34-84.60 - Transfer of Duties; Compensation.

(a) This section shall apply only in Henry County.
(b) All duties, responsibilities, and liabilities regarding motor vehicle and non-motorized vehicle assessment and ad valorem tax collection heretofore performed by the revenue commissioner shall be transferred to and shall be performed by the judge of probate.
(c)(1) Upon the recommendation of the judge of probate, the governing body of Henry County shall provide the probate office with office personnel, clerks, deputies, and quarters, books, stationery, furniture, equipment, and other conveniences and supplies as the governing body may consider necessary for the proper and efficient assessment and collection of ad valorem tax on motor vehicles and non-motorized vehicles. Compensation of any personnel so provided shall be fixed by the judge of probate and shall be paid in equal installments out of the general fund of the county.
(2) The salaries, as determined in subdivision (1), shall be paid on a pro rata basis out of the monies collected each tax year and paid into the general fund of the county, and thereafter paid from the fund to the clerks in equal installments. The pro rata share of the salaries of the clerks to be paid by each fund or agency receiving ad valorem taxes shall be determined by computing the percentage of the total collections for which each fund or agency bears to the total collections of ad valorem taxes. The pro rata share of salaries each fund or agency shall pay during the first year after implementation of this section shall be based upon the collections made during the upcoming year after October 1, 2000.