The Judge of Probate of Pike Countyshall perform all duties relativeto the assessment and collection of taxes on motor vehiclesin Pike County which the revenue commissioner or tax collector and tax assessorare required under thegeneral law to perform. The revenuecommissioner or tax assessor and tax collector shall be relieved of all dutiesand responsibilities relative to the assessment and collection of taxes on motor vehicles,and the judge of probate shall have all duties andresponsibilities relative to the assessment or collection of taxes andissuance of motor vehicle licenses. Forpurposes of this subpart, the term motor vehicle shall mean the same as definedin Article 5, commencing with section40–12–240, Chapter 12, Title 40, as amended.(Act 95–669, p. 1465, § 1.)
Alabama Legal Code