Section 45-47-242.21 - Assessment and collection of motor vehicle taxes, fees, etc.; issuance of plates; compensation(a) The judge of probate is relieved of all duties and responsibilities relating to the assessment and collection of taxes, commissions, and issuance fees on motor vehicles. The revenue commissioner shall receive the commissions and fees currently allocated to the judge of probate for performing these functions, and those fees and commissions shall be remitted to the county general fund. Reporting and remitting the collections of those fees shall be made by the revenue commissioner or as otherwise required by law.(b) The Revenue Commissioner of Marion County shall perform all duties relating to the issuance of motor vehicle license plates in the county and shall perform all duties relating to the assessment and collection of ad valorem taxes, commissions, fees, or other charges imposed by law on motor vehicles, which have heretofore been performed jointly by the revenue commissioner and the judge of probate. Ala. Code § 45-47-242.21 (1975)
Amended by Act 2024-270,§ 1, eff. 6/1/2024.