Section 45-27-244.07 – Registration Forms.
Section 45-27-244.07 Registration forms. All the registration forms necessary in the administration of this subpart shall be furnished by the State Department of Revenue. (Act 81-1040, p. 241, §8.)
Section 45-27-244.08 – Alternative Procedures.
Section 45-27-244.08 Alternative procedures. The procedure authorized by this subpart for the payment of ad valorem taxes on motor vehicles and motor vehicle license taxes and the issuance of license tags or decals is optional, and alternative to the procedure now provided by law. Each owner of a motor vehicle shall continue to have the […]
Section 45-27-244.30 – Assessment and Collection of Taxes.
Section 45-27-244.30 Assessment and collection of taxes. The Tax Collector of Escambia County shall perform all duties relative to the assessment and collection of ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles, in Escambia County which the judge of probate and the tax assessor are required under the […]
Section 45-27-244.31 – Bond of Tax Collector.
Section 45-27-244.31 Bond of tax collector. Before entering upon the additional duties imposed by this subpart, the tax collector shall execute an additional bond in a sum prescribed by the written recommendation to the tax collector from the Examiners of Public Accounts, giving as surety thereon a bonding company authorized to do business in this […]
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 […]