(a) In Pickens County the judge of probate shall perform all dutiesrelative to the assessment and collection of ad valorem taxes on motor vehiclesin the county which are required under the general law to perform. The revenue commissioner shall be relievedof all duties and responsibility relative to the assessment and collection ofad valorem taxes on motor vehicles, and the judge of probate shall have allduties and responsibilities relative to the assessment or collection of advalorem taxes and issuance of motor vehicle licenses. For the purposes of this section the term motor vehicle shallmean the same as defined in Section 40–12–240. (b) Before entering upon the additional duties imposed by this section, thejudge of probate shall executean additional bond in such penal sum as may beprescribed by the governing body of the county, giving as surety thereon abonding company authorized to do business in this state. The bond shall be conditionedas other officialbonds, shall be approved by the governing body of the county,and shall be filed and recorded in the office of the clerk of the circuit courtof his state. The bond shall be conditionedas other officialbonds, shall be approved by the governing body of the county,and shall be filed and recorded in the office of the clerk of the circuit courtof the county. A certified copy ofthe bond shall be furnished by the judge of probate to the Comptroller. Premiums on the bond of the judge ofprobate shall be paid from the general fund of the county.(c) The county governing body shall furnish suitable quarters or additionalspace if any be necessaryfor the efficient performance of the additional duties of the judge of probate, and shall provide for thetransfer of all necessary forms, books, records, stationery, supplies, andequipment from the office of the county revenue commissioner to the office ofthe judge of probate as shall be pertinent to the transferrence of the duties and shall thereafter providethe same, except the stationery, forms, and supplies as are furnishedpursuant to law by the state Department of Finance or the Comptroller and thestate Department of Revenue. Thejudge of probate shall also provide clerks, deputies, and other assistants asare necessary for the proper and efficient performance of the dutiesof the office. and thestate Department of Revenue. Thejudge of probate shall also provide clerks, deputies, and other assistants asare necessary for the proper and efficient performance of the dutiesof the office. Thejudge of probateshall have authority toselect, employ, and discharge at will clerks, deputies, and other assistantsand to fix their compensation; thecompensation of deputies and other assistants shall be paid by the judge ofprobate.(d) The judge of probate shall charge and collect the same fee that isprescribed in the general law for the service when performed by the taxassessor or the tax collector or others, as the case may be.(e) To prevent motorvehicles from escapingtaxation, and to provide for themore efficient assessment and collection of taxes due on same,no license shall be issued to operate a motorvehicle on the public highways of this state, nor shall any transfer be made bythe judge of probate as provided under this section until the ad valorem tax onthe vehicle shall have been paid in the county for the preceding year asevidenced by receipt of the judge of probate, if the motor vehicle belongs to aresident of a county to which this section applies or is principally used en paid in the county for the preceding year asevidenced by receipt of the judge of probate, if the motor vehicle belongs to aresident of a county to which this section applies or is principally used oroperated in that county.(f)(1) Everyperson, firm, or corporation residing in or owning a motor vehicle which is principally used in any county to which this section applies who desires to operate a motorvehicle on the public highways of Alabama shall first return the motor vehiclefor ad valorem taxation to the judge of probate; and the judge of probate shall issue a certificate of assessmenton a form prescribed by the state Department of Revenue, shall collect the taxas shown thereon, and shall make a duplicate of the tax receipt and keep sameon file in his or her office. Thelicense tag shall be evidence of the payment of the license and ad valorem taxdue as provided under this section.(2) Valuation for ad valorem assessment of motor vehicle shall be at thesame rate and on the same basis as is provided in Article 5, commencing withSection 40–12–240 of Chapter 12, Title 40, as heretofore or hereafter amended,and all provisions of law with respect to the assessment on a quarterly basis as is provided in Article 5, commencing withSection 40–12–240 of Chapter 12, Title 40, as heretofore or hereafter amended,and all provisions of law with respect to the assessment on a quarterly basis are incorporated in this sectionand made a part hereof.(3) The judge of probate, in addition to assessing and collecting the advalorem taxes due the state and county on motor vehicles, shall collect the advalorem taxes on motor vehicles due all cities in the county and shall reportand pay over the money collected for the cities at the same time and in the same manner as state and county taxes and licenses are reported and paidover by him or her. The judgeof probate shallreceive a commission as provided by law for the amount of city taxes collected forassessing and collecting the taxes and he or she shall deduct the commissionfrom the amount collected before paying the city treasury. The judge of probate shall not issue alicense to operate a motor vehicle on the highways of this state until all ad valorem taxes due the state, county,and cities are paid for the preceding tax year as shown by thetax receipt.(g) The Comptroller, the state Department of Revenue, and the of this state until all ad valorem taxes due the state, county,and cities are paid for the preceding tax year as shown by thetax receipt.(g) The Comptroller, the state Department of Revenue, and the stateDepartment of Finance are required to furnish to the judge of probate allbooks, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, and tax collectors in connection with the performance of their duties inthe issuance of automobile license plates, and the assessment and collection of the ad valorem tax on motorvehicles.(Act 82–292, p. 362, §§ 1–7.)
Alabama Legal Code