Section 45-27-244.36 – Books, Records, and Blanks.
Section 45-27-244.36 Books, records, and blanks. The Comptroller, the State Department of Revenue, and the State Department of Finance shall furnish the Tax Collector of Escambia County all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, tax collectors, revenue commissioners, or license commissioners in […]
Section 45-27-244.37 – Fees and Commissions.
Section 45-27-244.37 Fees and commissions. The tax collector shall receive for the assessing and collecting of state and county ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles the same fees charged and commissions fixed by law to be paid to tax assessors, tax collectors, revenue commissioners, or license […]
Section 45-27-244.39 – Implementation.
Section 45-27-244.39 Implementation. The implementation of this subpart shall become effective when the county commission receives a letter from the tax collector stating that all equipment is in place and the tax collector is ready to commence collection of the taxes pursuant to Section 45-27-244.30. (Act 96-46, 1st Sp. Sess., p. 58, §10.)
Section 45-27-244.33 – Collection of Fees.
Section 45-27-244.33 Collection of fees. The tax collector shall charge and collect the same fee that is prescribed in the general law for a like service when performed by the tax assessor, tax collector, revenue commissioner, or license commissioner as the case may be. All fees shall be the property of Escambia County and shall […]
Section 45-27-244.34 – Payment of Tax Required for Issuance of License.
Section 45-27-244.34 Payment of tax required for issuance of license. To prevent motor vehicles from escaping taxation, and to provide for the more efficient assessment and collection of taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the public highways of this state, nor shall any transfer be […]
Section 45-27-244.35 – Certificate of Assessment; Issuance of License Tag; Valuation; Municipal Taxes.
Section 45-27-244.35 Certificate of assessment; issuance of license tag; valuation; municipal taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in Escambia County who desires to operate a motor vehicle on the public highways of Alabama shall first return the motor vehicle for ad valorem taxation […]
Section 45-27-244 – Renewal of License by Mail.
Section 45-27-244 Renewal of license by mail. On or after the first day of each month preceding the renewal month, the Judge of Probate of Escambia County may, if he or she elects to do so, mail an application, in the form and containing the information hereinafter provided, to all owners of motor vehicles listed […]
Section 45-27-244.01 – Application Form.
Section 45-27-244.01 Application form. The application form shall contain a space for the name and address of the owner of the motor vehicle and the make, model, year, and ID number of the motor vehicle, and such other information with respect thereto as the State Department of Revenue may prescribe. The application form shall also […]
Section 45-27-244.02 – Information Included on Forms.
Section 45-27-244.02 Information included on forms. At the request of the Judge of Probate of Escambia County, the tax assessor of the county shall cause the application form to be filled in with the name and address of the owner, the description of the motor vehicle, and the license tax and fees to become due […]
Section 45-27-244.03 – Payment and Receipt of Taxes and Fees.
Section 45-27-244.03 Payment and receipt of taxes and fees. The owner of the motor vehicle shall, if he or she is still the owner of the motor vehicle and if he or she desires to pay his or her motor vehicle ad valorem taxes and license tax and secure his or her motor vehicle registration […]