After the thirtieth day of September, 1980, motor vehicles shall not be included in any assessment made by any person, firm, or corporation under this code, and any such motor vehicle shall not be considered as escape property by reason of failure to include the same in any tax return as of the first day of October, 1980, or any subsequent year. All motor vehicles shall be assessed and the taxes thereon shall be collected solely as herein provided.
Structure Code of Alabama
Chapter 39 - Lauderdale County.
Article 20 - Licenses and Licensing.
Part 1 - Creation of Office of License Commissioner.
Section 45-39-200 - License Commissioner - Compensation.
Section 45-39-200.01 - License Commissioner - Seal; Oath; Bond.
Section 45-39-200.02 - License Commissioner - Office, Supplies, Personnel.
Section 45-39-200.03 - Chief Clerk.
Section 45-39-200.04 - Transfer of Duties From Tax Assessor and Tax Collector.
Section 45-39-200.05 - Business Licenses.
Section 45-39-200.06 - Sworn Statement of Value.
Section 45-39-200.07 - Recordkeeping.
Section 45-39-200.09 - Payment of Tax Required for Issuance of Motor Vehicle License.
Section 45-39-200.10 - Motor Vehicle Assessment.
Section 45-39-200.11 - Assessment and Collection of Motor Vehicle Taxes.
Section 45-39-200.12 - Books, Records, and Blanks.
Section 45-39-200.13 - Applications for Driver's Licenses.
Section 45-39-200.14 - Applications for Motor Vehicle License Tags.
Section 45-39-200.15 - Registration Applications by Mail.
Section 45-39-200.16 - Additional Fees for Mailing Expenses.
Section 45-39-200.17 - Transfer of Title.
Section 45-39-200.18 - Transfer of Duties From Judges of Probate.
Section 45-39-200.19 - License Inspector.