Alabama Code (Last Updated: November 28, 2014) |
Title45 LOCAL LAWS. |
Chapter28. ETOWAH COUNTY. |
Article24. Taxation. |
Part2. Revenue Commissioner. |
Division2. Motor Vehicle License and Title Division. |
§45-28-241.21. Issuance of licenses and titles; commissions and fees.
-
The tax assessor shall perform all duties relating to the issuing of licenses and titles on motor vehicles in the county which have heretofore been performed by the probate judge or the tax collector. The Probate Judge and Tax Collector of Etowah County are hereby relieved of all duties and responsibilities relative to the issuance of licenses and titles, payment of taxes collected by the tax collector, and collection of certain monies on such motor vehicles and titles. The tax assessor shall receive the commissions and fees now allowed the probate judge and tax collector for performing these functions, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting of such monies shall be made at the same time as other reports and remittances are now made by the probate judge and tax collector.