(a) In Pickens County, there is created within the officeof the judge of probate a license division which shall issue all licensesissued through the office of the judge of probate, except marriage licenses.The county commission shall furnish suitable quarters and provide thenecessary forms, books, stationery, records, equipment, and supplies, except the stationery, forms, and suppliesas are furnished pursuant to law by the state Department of Finance or the Comptroller. (b) The judge of probate shallperform all dutiesrelating to the assessmentand collection of taxes on motor vehicles in the county, which have heretoforebeen performed by the Revenue Commissioner. TheRevenue Commissioner of Pickens County is relieved of all duties andresponsibilities relative to the assessment and collection of taxes on motorvehicles. The judge of probate shall receivethe commissions and fees now allowed the revenue commissioner for performing thesefunctions, and the fees and commissions shall be remitted to the countygeneral fund. he judge of probate shall receivethe commissions and fees now allowed the revenue commissioner for performing thesefunctions, and the fees and commissions shall be remitted to the countygeneral fund. Reporting and remittingof the tax shall be made at the same time as other reports and remittances are now made by the judge of probate.(c) The judge of probate shall keep at all times anaccurate record of all licenses received by him or her from the Comptroller andof the disposition made of them,of all monies received, and of the licenses issuedby him or her. He or sheshall report to the Comptroller at the same time and in the same manner thatthe judges of probate are required to do under the general law. All unissuedlicenses and the stubs or duplicates or carbon copies of licenses issued shallbe accounted for in the same manner that judges of probate are required toaccount for by law.(d) Except ashereinafter provided, the judge of probate shall be entitled to charge andcollect the same fees that are provided for by law.(e) To preventmotor vehicles from escaping taxation and to provide for a more efficientprocedure for assessment and collection of taxes due on same, no licensesshall fees that are provided for by law.(e) To preventmotor vehicles from escaping taxation and to provide for a more efficientprocedure for assessment and collection of taxes due on same, no licensesshall be issued to operatemotor vehicles on the public highways of this state, nor shall any transfer bemade by the judge of probate until the ad valorem tax on the vehicles shallhave been paid to the county for the precedingyear as evidencedby receipt from the judge.Every person, firm, orcorporation driving or owning a motor vehicle who desires to operate a motorvehicle on the public highwaysof Alabama shall first return the motor vehiclefor ad valorem taxation purposesto the judge of probatewho shall issuea certificate ofassessment on a form prescribed by the state Department of Revenue, shallcollect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same on file in his or her office. The license tag shallbe evidence of the payment of the license and ad valorem tax due as providedunder this section.(f) Before any vehicle may be assessed, the judge of probate shall befurnished the tag number presently on the vehicle unless the vehicle is new, inwhich case the ax due as providedunder this section.(f) Before any vehicle may be assessed, the judge of probate shall befurnished the tag number presently on the vehicle unless the vehicle is new, inwhich case the judge of probate shall be furnished a bona fide bill of salefrom the dealer showing when the vehicle was bought new. In the case of a used car brought into the state from a statewhich provides that upon sale or transfer of the motor vehiclethe tags are either surrendered to an appropriate authority or subsequentlyreissued by the seller, the of judge probate shall be furnished a bona fidecertificate of title properly assigned which shows when the car was sold to anindividual, firm, corporation, or association, living or operating in thisstate. If the tag number or bill ofsale or certificate of title is notfurnished, the vehicle will be presumed to have been in the state the entire year for whichtaxes are beingassessed. Those motorvehicles brought into thestate during any tax year and new motor vehicles for which licenses have neverbeen issued that have been sold from the stock of a dealer during any tax year,shall be subject to taxation as if they had been held or owned in the state motor vehicles for which licenses have neverbeen issued that have been sold from the stock of a dealer during any tax year,shall be subject to taxation as if they had been held or owned in the state onthe first day of October.(g) The judge of probate, at his or her discretion, may mail an applicationfor renewal of licenses to whom the license has been previously issued, therenewal forms required to be returned prior to the expiration date of thelicense. The renewal forms shall havesufficient information thereon to adequately identify and process the renewal. The signature of the licensee thereon andproper remittance shall constitute sufficient authority for the judge of probate to issue the license and return to the licenseeby mail. There are established fees to be entitled‘‘MAIL ORDER FEES’’ which shall be set from time to time by the countygoverning body to pay the cost of mailing of application for renewal of licenses and issuing of license tags by mail as herein provided, and the fees shall becollected by the judge of probate at the time of issuance and paid over to thegeneral fund of the county as are other fees and commissions.(h) The judge of probate may be a member of the fees shall becollected by the judge of probate at the time of issuance and paid over to thegeneral fund of the county as are other fees and commissions.(h) The judge of probate may be a member of the Association of TaxAssessors and Tax Collectors. Anyfees or dues for membership in the association shall be paid for by the countycommission.(i) The judge of probate is entitled to receive an expense allowance in theamount of four thousand dollars ($4,000) annually. The expense allowance shall be in addition to any and all othercompensation and expenses heretofore provided by law and shall be payable outof the county general fund in the same manner as other expense allowances arepaid.(Act 85–995, 2nd Sp. Sess., p. 361, §§ 1–9.)
Alabama Legal Code