AL Code § 45-41-243.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 4 - Tax, Miscellaneous.|Division 2 - Mobile Homes.|Section 45-41-243.20 - Registration Fees.

Section 45-41-243.20Registration fees. (a) This section shall apply only to Lee County. (b) Every person, firm, or corporation who owns, maintains, or keeps in Lee County a mobile home, except a mobile home which constitutes a part of his or her stock as a dealer and except a mobile home which has been assessed for ad valorem taxation as a part of the realty, shall pay an annual registration fee of five dollars fifty cents ($5.50). Every person, firm, or corporation who owns, maintains, or keeps a mobile home which is considered for ad valorem tax purposes as separate from the realty on which it sits shall receive a colored decal upon the payment of both his or her mobile home registration fee and ad valorem taxes on the mobile home. Every person, firm, or corporation who owns, maintains, or keeps a mobile home which is considered for ad valorem tax purposes as a part of the realty on which it sits shall receive an alternative color decal upon the payment of the ad valorem tax on the mobile home. The decals shall be designed by the State Department of Revenue and displayed on the trailer for which the registration fee or ad valorem taxes, or both was paid on or near the front entrance in such manner that it shall be readily accessible to the view of the license inspector. Such fee shall be paid to the judge of probate in the county and shall be due, payable, and delinquent at the same times that motor vehicle licenses are due, payable, and delinquent at the same times that motor vehicle licenses are due, payable, and delinquent. After payment of administrative expenses, including designer’s fees, the judge shall distribute the proceeds of such registration fees at the same time and in the same proportions and under the same pains and penalties as the proceeds of motor vehicle license fees are distributed and the judge shall be entitled to the same commissions or allowances for so collecting and disbursing these registration fees as he or she receives for handling funds derived from issuing motor vehicle license tags in the county. (c) The owner of any mobile home who fails to pay the registration fee hereby provided for or who fails to display the identification plate or decal on such mobile home, as required in subsection (b), shall be guilty of a misdemeanor and upon conviction shall be fined not less that one hundred dollars  ($100) nor more than five hundred dollars ($500). In addition to all applicable state fines and other criminal sanctions, a penalty of ten dollars ($10) shall be assessed against any person, firm, or corporation who fails to pay their registration fee at the proper time. The ten dollar ($10) penalty shall be distributed as follows: Five dollars ($5) to the county general fund and five dollars ($5) to the office of the license inspector. (d) The judge of probate in Lee County and the State Department of Revenue are hereby empowered to promulgate and carry out all rules and regulations necessary to implement this section. (Act 83-682, p. 1071, §§1-4; Act 88-410, p. 606, §1.)