26Collection of Ad Valorem Taxes on Motor Vehicles.All duties required by law of the Judge of Probate,License Inspector, Tax Assessor, and Tax Collector of Russell County,with reference to the licensing, the assessment, and the collection of ad valoremtaxes on automobiles, trucks, or other motorvehicles, shall be performed and exercised by the commissioner of the motor vehicle licensedivision; and the tax assessor, Judgeof Probate, license inspector, and tax collector of the county are relieved ofall duties and responsibilities in reference thereto. The state Department of Revenue shall furnish the commissionerof the motor vehicle license division all forms and blanks necessaryfor the licensing, the assessmentand the collection of taxes. (Act 85–345, p. 285, § 7.)
Alabama Legal Code