27Licensing, Assessment, and Collection of State and County Ad Valorem Tax on Motor Vehicles.The commissioner of the motor vehicle license division shall collectfor the licensing and the assessment and collection of state and county advalorem tax on motorvehicles the same fees, charges,penalties, and commissions fixed by law to be paid to the judge of probate, licenseinspector, tax assessor, and tax collector for the same services. The fees, charges, penalties, and commissions collected by the commissioner of the motor vehicle license division shallbe paid into the general fund of the county. (Act 85–345, p. 285, § 8.)
Alabama Legal Code