Section 45-42-200.10 – Motor Vehicle Assessment.
Section 45-42-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed, the county license commissioner shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the commissioner shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought new. […]
Section 45-42-200.11 – Assessment and Collection of Motor Vehicle Taxes.
Section 45-42-200.11 Assessment and collection of motor vehicle taxes. After the first day of January 1983, motor vehicles shall not be included in any other assessment made by any person, firm, or corporation under this code, and any such motor vehicle shall not be considered as escape property by reason of failure to include the […]
Section 45-42-200 – Appointment; Compensation.
Section 45-42-200 Appointment; compensation. The Limestone County Commission is hereby authorized and empowered to appoint in lieu of the county license commission authorized under Act 746, 1978 Regular Session (Acts 1978, p. 1089) a county license commissioner, who shall be subject to the rules and regulations of the county merit system, except that the commissioner […]
Section 45-42-200.01 – Seal; Oath; Bond.
Section 45-42-200.01 Seal; oath; bond. The county license commissioner shall have an official seal of office and shall maintain a permanent office in the county. Before commencing the duties of his or her office, the county license commissioner shall take the oath prescribed by Constitution of Alabama of 1901, and shall execute bond in such […]
Section 45-42-200.02 – Office; Supplies; Personnel.
Section 45-42-200.02 Office; supplies; personnel. The county commission shall furnish suitable quarters for the county license commissioner, and provide the necessary forms, books, stationery, records, equipment, and supplies, except such stationery, forms, and supplies as are furnished pursuant to law by the State Department of Finance, the Comptroller, or otherwise. The county commission shall also […]
Section 45-42-200.03 – Chief Clerk.
Section 45-42-200.03 Chief clerk. The county license commissioner shall recommend to the commission a chief clerk who, in the absence of the commissioner, shall exercise the same powers and authority herein granted to the commissioner. Such chief clerk before entering upon his or her duties, must take the oath directed to be taken by the […]
Section 45-42-200.04 – Transfer of Duties From Tax Assessor and Tax Collector.
Section 45-42-200.04 Transfer of duties from Tax Assessor and Tax Collector. The county license commissioner shall perform all duties relative to the assessment and collection of taxes on motor vehicles in such county, which have heretofore been performed by the tax assessor and tax collector. The commissioner shall also issue all motor vehicle license tags […]
Section 45-42-200.05 – Business License.
Section 45-42-200.05 Business license. Before any person, firm, or corporation shall engage in or carry on any business activity or other non-business activity in the county for which a license is required by law, a license for such activity must be purchased from the commissioner and he or she shall be entitled to charge a […]
Section 45-42-200.06 – Sworn Statement of Value.
Section 45-42-200.06 Sworn statement of value. In all cases where the amount to be paid for a license depends upon the amount of capital invested or the true value or property or real estate or the value of goods or stock, or the amount of sales and receipts, or any other facts or condition, it […]
Section 45-42-200.07 – Recordkeeping.
Section 45-42-200.07 Recordkeeping. The county license commissioner shall keep at all times an accurate record of all licenses received by him or her from the Comptroller and of the disposition made of them, and of all monies received, licenses issued by him or her, and make report thereof to the Comptroller at the same time […]