Section 45-53-243.11 – Disposition of Funds.
Section 45-53-243.11 Disposition of funds. The proceeds of the tax levied herein shall be distributed as follows: (1) Seventy-five percent shall be distributed to the county general fund. (2) Twenty-five percent shall be distributed to the county board of education. (Act 89-393, p. 768, § 12.)
Section 45-53-240.22 – Recordkeeping.
Section 45-53-240.22 Recordkeeping. The tax assessor shall keep a current accurate record of all motor vehicle licenses and titles received from the Comptroller, the disposition made of them, all monies received, and the motor vehicle licenses issued by him or her. The tax assessor shall report to the Comptroller at the same time and in […]
Section 45-53-240.23 – Charge and Collection of Fees; Refunds.
Section 45-53-240.23 Charge and collection of fees; refunds. Except as provided, the tax assessor may charge and collect the same fees that are provided by law for the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed in this Code. The tax assessor shall charge and […]
Section 45-53-240.24 – Payment of Tax Required for Issuance of License.
Section 45-53-240.24 Payment of tax required for issuance of license. To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due, the tax assessor shall not issue any license to operate a motor vehicle on the public highways of this state, nor shall […]
Section 45-53-240.25 – Vehicle Information Required for Assessment.
Section 45-53-240.25 Vehicle information required for assessment. Before any motor vehicle is assessed, the tax assessor shall be furnished the current tag number on the motor vehicle unless the motor vehicle is new, in which case, the tax assessor shall be furnished a bona fide bill of sale from the dealer showing the date the […]
Section 45-53-240.26 – Renewal by Mail; Mail Order Fee.
Section 45-53-240.26 Renewal by mail; mail order fee. The tax assessor shall mail an application for renewal of a motor vehicle license to any person, firm, or corporation to which a motor vehicle license has been previously issued. A renewal form shall be returned prior to the expiration date of the previously issued motor vehicle […]
Section 45-53-240.27 – Voiding of License for Invalid Payment.
Section 45-53-240.27 Voiding of license for invalid payment. When a personal check given for a motor vehicle license is found to be noncollectible for any reason, the tax assessor shall notify the revenue officer who shall make a reasonable attempt to retrieve the motor vehicle license in question. In the event the motor vehicle license […]
Section 45-53-240.50 – Purpose.
Section 45-53-240.50 Purpose. The purpose of this subpart is to conserve revenue and promote the public convenience in Perry County by consolidating the office of tax assessor and the office of tax collector into one county office designated as the office of county revenue commissioner. (Act 2006-247, p. 448 § 2.)
Section 45-53-240.51 – Consolidation of Offices; Unified System.
Section 45-53-240.51 Consolidation of offices; unified system. At the expiration of the term of office of the tax assessor and the office of the tax collector of the county ending September 30, 2008, or if a vacancy occurs in either office, then immediately upon the occurrence of the vacancy, the office of county revenue commissioner […]
Section 45-53-240.52 – Duties of County Revenue Commissioner.
Section 45-53-240.52 Duties of county revenue commissioner. The county revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector of the county relative to the assessment of property for taxation, the collection of taxes, the keeping of records, and the […]