(a) The Tax Assessor of Randolph County shall mail to eachmotor vehicle owner in the county a tag renewal notice on the first day of eachmonth prior to the month of expiration of the current year’s tag or decal,which shall include an application form, containing a space for the name andaddress of the owner of the motor vehicle, the make, model, year, and serialnumber of the vehicle, the total amount of ad valorem taxes, (state, county,school districts, municipal, and other) and the amount of the motor vehiclelicense tax, the cost of tag issuance by mail, and handling fee. The form shall also include the final datedue without penalty. The assessorshall keep a copy of each application on file.(b) The motor vehicle owner, upon receipt of the form, maycomplete the same, sign it, and return it by mail, with remittance of theproper amount, payable to the office of the judge of probate no later than the15th day of the following month. Byso indicating on the form and by payment of an additional fee of one dollarfifty cents ($1.50) for each tag or renewal decal, which fee is herebyauthorized, the motor vehicle f the following month. Byso indicating on the form and by payment of an additional fee of one dollarfifty cents ($1.50) for each tag or renewal decal, which fee is herebyauthorized, the motor vehicle owner can request that the tag or tags or decalor decals be returned to him or her by mail.The additional mailing fee shall be paid into the county general fund.(c) All actual expensesof the optional mailing of tag system hereby authorized shall be paid from the county generalfund. The county commission shall furnish additional personnel,equipment, office space, and supplies as are necessary to implement thissection.(d) All theforms necessary in the administration of this section shall be furnished by thestate Department of Revenue.(e) Theprocedure authorized by this section for the payment of ad valorem taxes onmotor vehicles and motor vehicle license taxes and the issuance of license tagsis optional, an alternative to the procedure now provided by law. Each owner ofa motor vehicle shall continue to have the right to pay taxes and to receivehis or her tag in person, without the necessity of paying the mailing feeprovided for herein.(Act 84–538, p. 1160, §§ 1–5.)
Alabama Legal Code