Code of Alabama
Division 2 - Motor Vehicle Tags.
Section 45-53-240.21 - Powers and Duties.

The tax assessor shall perform all duties relating to the issuing of motor vehicle licenses and titles in the county which have previously been performed by the judge of probate or the tax collector. The Judge of Probate and Tax Collector of Perry County are relieved of all duties and responsibilities relative to the issuance of motor vehicle licenses and titles and the assessment and collection of certain monies on motor vehicle licenses and titles. The tax assessor shall receive the commissions and fees previously allowed the judge of probate and tax collector for performing these functions. The fees and commissions shall be reported and remitted to the county general fund at the same time as reports and remittances of those commissions and fees are now made by the judge of probate and tax collector. The Tax Assessor of Perry County shall be entitled to receive an expense allowance in the amount of five thousand dollars ($5,000) per year, to be paid in equal monthly installments from the county general fund.