AL Code § 45-41-240.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Section 45-41-240.07 - One-Stop Motor Vehicle Registration, etc., System; Mail-Order Procedures; Licensing, Assessment, and Collection of Taxes.

Section 45-41-240.07One-stop motor vehicle registration, etc., system; mail-order procedures; licensing, assessment, and collection of taxes. (a) Upon the commencement of the office of county revenue commissioner, there shall be a one-stop motor vehicle registration, assessment, and licensing system under the jurisdiction, direction, and supervision of the county revenue commissioner. (b) The duties and responsibilities of the county revenue commissioner relating to the assessment, licensing, and registration of motor vehicles shall include the administration and enforcement of motor vehicle title registration, processing, and transfer; motor vehicle ad valorem tax assessment and collection; motor vehicle license and license tag issuance; collection of any fees or monies due and remitting the proper amounts due to the state and to the county; enforcement of laws relating to these functions; and the collection of penalties and assessments imposed for violations of laws relating to these functions. The county revenue commissioner shall be responsible for all local motor vehicle license issuance and taxation duties and responsibilities pertaining to Lee County by law, including without limitation: Title 32, Chapter 6, Article 2, commencing with Section 32-6-51; Chapter 8, Title 32; Article 5, commencing with Section 40-12-240, Chapter 12, Title 40; and Article 3, commencing with Section 40-23-100, Chapter 23, Title 40, as the laws may be amended and superseded from time to time. (c) The county revenue commissioner may mail-order process the renewal, issuance, and distribution of license tags and may collect a mail fee charge in an amount which the county commission shall determine from time to time to be appropriate in order to cover the overhead and expenses of mail renewal, issuance, and distribution. The mail order procedure authorized by this subsection for the payment of ad valorem taxes and motor vehicle license taxes and the issuance of license tags is optional, additional, and alternative to the procedures now provided by law. Any owner of a motor vehicle shall continue to have the right to pay taxes and to receive the tag in person without the payment of the additional fee for mail processing. (d) All duties required by law of the license inspector and judge of probate, with reference to the licensing, assessment, and collection of ad valorem taxes on automobiles, trucks, or other motor vehicles, shall be performed and the judge of probate are relieved of all duties and responsibilities in connection with the licensing, assessment, and collection of ad valorem taxes on automobiles, trucks, or other motor vehicles. The Department of Revenue shall furnish the county revenue commissioner with all forms and materials necessary for the licensing, assessment, and collection of the taxes. (e) The county revenue commissioner shall collect the same fees, charges, penalties, and commissions fixed by law to be paid to a license inspector, tax assessor, tax collector, or judge of probate for the licensing, assessment, and collection of state and county ad valorem taxes on motor vehicles. The fees, charges, penalties, and commissions collected by the county revenue commissioner shall be paid into the general fund of the county. (Act 97-805, 1st Sp. Sess., p. 89, §8; Act 97-861, 1st Sp. Sess., p. 198, §8.)