After the first day of January 1983, motor vehicles shall not be included in any other 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 1983, 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 42 - Limestone County.
Article 20 - Licenses and Licensing.
Part 1 - License Commissioner.
Section 45-42-200 - Appointment; Compensation.
Section 45-42-200.01 - Seal; Oath; Bond.
Section 45-42-200.02 - Office; Supplies; Personnel.
Section 45-42-200.03 - Chief Clerk.
Section 45-42-200.04 - Transfer of Duties From Tax Assessor and Tax Collector.
Section 45-42-200.05 - Business License.
Section 45-42-200.06 - Sworn Statement of Value.
Section 45-42-200.07 - Recordkeeping.
Section 45-42-200.09 - Payment of Tax Required for Issuance of Motor Vehicle License.
Section 45-42-200.10 - Motor Vehicle Assessment.
Section 45-42-200.11 - Assessment and Collection of Motor Vehicle Taxes.
Section 45-42-200.12 - Books, Records, and Blanks.
Section 45-42-200.13 - Application of Driver's Licenses.
Section 45-42-200.14 - Applications for Motor Vehicle License Tags.
Section 45-42-200.15 - Registration Applications by Mail.
Section 45-42-200.16 - Additional Fees for Mailing Expenses.
Section 45-42-200.17 - Transfer of Title.
Section 45-42-200.18 - Delivery of Records.
Section 45-42-200.19 - Abolition of Office of License Inspector; Transfer of Duties.