To prevent motor vehicles from escaping taxation, andto provide for the more efficient assessment and collection of taxes due onmotor vehicles, no license shall be issued to operate a motor vehicle on thepublic highways of this state, nor shall any transfer be made by the judge ofprobate as provided under this subpart until the ad valorem tax on the vehicleshall have been paid in the county for the preceding year as evidenced byreceipt of the judge of probate, if the motor vehicle belongs to a resident ofPike County or is principally used or operated in Pike County.(Act 95–669, p. 1465, § 5.)
Alabama Legal Code