Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-2 - REQUIREMENTS FOR REPORTING, REGISTERING, AND ASSESSING MANUFACTURED HOMES › Section 810-4-2-.06 - Registration Decals - Displaying, Issuing, And Replacing

Current through Register Vol. 42, No. 9, June 28, 2024
(1) All manufactured homes subject to the
			 registration fee shall be issued a decal provided by the Alabama Department of
			 Revenue. The decals are sequentially numbered and the disposition of each decal
			 shall be subject to audit. There shall be a $5 issuance fee charged for
			 issuance of all decals except as otherwise specified in this rule. (Section
			 40-12-255(a),
Code of Ala. 1975
)
(2) The manufactured home owner shall
			 immediately attach the decal to and at all times thereafter display the decal
			 at eye level on the outside finish of the manufactured home for which the decal
			 was issued. The decal shall be located one foot from the right corner on the
			 side facing the street so as to be clearly visible from the street. The issuing
			 official will place the appropriate classification letter on the designated
			 area of the decal prior to issuing a registration decal.
(3) In the event a manufactured home owner
			 who has been previously issued a manufactured home decal informs the county
			 decal issuing official that the previously issued decal has been lost, stolen,
			 or in some way damaged to the point it is unusable, the county decal issuing
			 official may issue a replacement decal. The county issuing official must first
			 verify the type of decal originally issued and the decal number from the
			 records. If the decal has been damaged to the point it is unusable the issuing
			 official must request the surrender of the damaged decal. The county decal
			 issuing official shall then have the manufactured home owner sign an affidavit
			 affirming the fact that the originally issued decal was lost, stolen, or
			 damaged to the point it is unusable. (Sample affidavit is included below) The
			 county decal issuing official will then note in the record the disposition of
			 the original decal and the fact that it is now invalid. The county decal
			 issuing official may then issue a replacement decal and record the necessary
			 information in the record. If the decal being replaced is a registration decal
			 no additional registration fees will be due however an additional five dollar
			 issuance fee will be due and payable for all issued decals.
Sample Affidavit:
AFFIDAVIT
Manufactured Home Decal Lost, Stolen, or
				Damaged
This is to affirm that I am the owner of the manufactured home
				for which () registration decal or () ad valorem decal number __________ was
				originally issued for tax year _______ and that said decal has been () lost, (
				) stolen, or () damaged to the point it is unusable.
Subject to the Penalty of PERJURY under the laws of the STATE
				OF ALABAMA, I, the undersigned hereby affirm the information hereon is true and
				correct.
_________________________
Signature of Owner
________
Date
_________________________
County Issuing Official
________
Date
Authors:
Monica Mason, Will Martin
Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-7-61,
				  40-7-64,
				  40-12-255.