Alabama 2022 Regular Session

Alabama House Bill HB454 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		1 HB454
2		-	2 212639-2
	2	+	2 212639-1
3	3		3 By Representative Lawrence (N & P)
4	4		4 RFD: Local Legislation
5	5		5 First Read: 08-MAR-22
6	6
7		-	Page 0 HB454
8		-	1
9		-	2 ENROLLED, An Act,
10		-	3 Relating to Wilcox County; providing further for a
11		-	4 one-stop tag purchase for the assessment and collection of ad
12		-	5 valorem taxes and sales taxes on motor vehicles, motor vehicle
13		-	6 titles, and non-motorized vehicles; transferring certain
14		-	7 duties and responsibilities of the tax assessor and tax
15		-	8 collector to the judge of probate; requiring an additional
16		-	9 bond of the judge of probate; providing for renewal of
17		-	10 licenses by mail; and providing for the deposit of fees and
18		-	11 commissions in the general fund of the county.
19		-	12 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
20		-	13 Section 1. The Judge of Probate of Wilcox County
21		-	14 shall perform all duties relative to the assessment and
22		-	15 collection of taxes on motor vehicles, motor vehicle titles,
23		-	16 and non-motorized vehicles in Wilcox County which the tax
24		-	17 assessor and tax collector are required under the law to
25		-	18 perform. The tax assessor and tax collector shall be relieved
26		-	19 of all duties and responsibilities relative to the assessment
27		-	20 and collection of taxes on motor vehicles, motor vehicle
28		-	21 titles, and non-motorized vehicles, and the judge of probate
29		-	22 shall have all the duties and responsibilities relative to the
30		-	23 assessment and collection of taxes and issuance of motor
31		-	24 vehicle licenses and titles for motorized and non-motorized
32		-	25 vehicles. For purposes of this act, the term "motor vehicle"
33		-	Page 1 HB454
34		-	1 shall mean the same as defined in Article 5, Chapter 12, Title
35		-	2 40, Code of Alabama 1975, as amended.
36		-	3 Section 2. Before entering upon the additional
37		-	4 duties imposed by this act, the judge of probate shall execute
38		-	5 an additional bond in a sum prescribed by a written
39		-	6 recommendation to the judge of probate from the Examiners of
40		-	7 Public Accounts, giving as surety a bonding company authorized
41		-	8 to do business in this state. The bond shall be conditioned as
42		-	9 other official bonds and shall be filed and recorded in the
43		-	10 Office of the Clerk of the Circuit Court in Wilcox County. A
44		-	11 certified copy of the bond shall be furnished by the judge of
45		-	12 probate to the state Comptroller. Premiums on the bond of the
46		-	13 judge of probate shall be paid from the general fund of the
47		-	14 county.
48		-	15 Section 3. The Wilcox County Commission shall
49		-	16 furnish suitable quarters or additional space as it deems
50		-	17 necessary for the efficient performance of the additional
51		-	18 duties of the judge of probate and shall transfer all
52		-	19 necessary forms, books, records, and supplies from the offices
53		-	20 of the revenue commissioner to the judge of probate as are
54		-	21 pertinent to the transference of the duties and shall
55		-	22 thereafter provide stationery, forms, and supplies as are
56		-	23 furnished pursuant to law by the State Department of Finance,
57		-	24 the state Comptroller, and the State Department of Revenue.
58		-	25 The county commission shall provide clerks to the judge of
59		-	Page 2 HB454
60		-	1 probate as it deems necessary for the proper and efficient
61		-	2 performance of the duties of the office at the rate of
62		-	3 compensation set by the county commission. The compensation of
63		-	4 the clerks shall be paid out of the county general fund in the
64		-	5 same manner as other county employees are paid.
65		-	6 Section 4. The judge of probate shall charge and
66		-	7 collect the same fee that is prescribed in the general law for
67		-	8 a like service when performed by the tax assessor or tax
68		-	9 collector as the case may be. All fees shall be the property
69		-	10 of Wilcox County and shall be paid into the general fund of
70		-	11 the county.
71		-	12 Section 5. To prevent motor vehicles from escaping
72		-	13 taxation and to provide for the more efficient assessment and
73		-	14 collection of taxes due on motor vehicles, no license shall be
74		-	15 issued to operate a motor vehicle on the public highways of
75		-	16 this state, nor shall any transfer be made by the judge of
76		-	17 probate as provided under this act, until the ad valorem tax
77		-	18 and the sales tax on the vehicle are paid in the county for
78		-	19 the preceding year as evidenced by receipt of the judge of
79		-	20 probate, if the motor vehicle belongs to a resident of Wilcox
80		-	21 County or is principally used or operated in Wilcox County.
81		-	22 Section 6. (a) Every person, firm, or corporation
82		-	23 residing in or owning a motor vehicle which is principally
83		-	24 used in Wilcox County who desires to operate a motor vehicle
84		-	25 on the public highways of Alabama shall first be required to
85		-	Page 3 HB454
86		-	1 pay ad valorem taxes and sales taxes to the judge of probate.
87		-	2 The judge of probate shall issue a certificate of assessment
88		-	3 on a form prescribed by the State Department of Revenue, shall
89		-	4 collect the tax as shown thereon, and shall make a duplicate
90		-	5 of the tax receipt and keep the receipt on file in the probate
91		-	6 office for one year after each audit. The license tag shall be
92		-	7 evidence of the payment of the license and ad valorem taxes
93		-	8 and sales taxes due under this act.
94		-	9 (b) Valuation for ad valorem assessment of motor
95		-	10 vehicles shall be at the same rate and on the same basis as is
96		-	11 provided in Article 5, Chapter 12, Title 40, Code of Alabama
97		-	12 1975, and all laws relating to the assessment on a quarterly
98		-	13 basis are hereby incorporated in this act and made a part
99		-	14 hereof.
100		-	15 (c) The judge of probate, in addition to assessing
101		-	16 and collecting the ad valorem taxes and sales taxes due the
102		-	17 state and county on motor vehicles, motor vehicle titles, and
103		-	18 non-motorized vehicles, shall collect the ad valorem taxes and
104		-	19 sales taxes on motor vehicles, motor vehicle titles, and
105		-	20 non-motorized vehicles due all municipalities in Wilcox County
106		-	21 and shall report and pay over the money collected for the
107		-	22 municipalities at the same time and in the same manner as
108		-	23 state and county taxes and licenses are reported and paid over
109		-	24 by him or her. The judge of probate shall collect and deposit
110		-	25 into the general fund of Wilcox County five percent of the
111		-	Page 4 HB454
112		-	1 amount of municipal taxes collected for assessing and
113		-	2 collecting the taxes and shall deduct that amount from the
114		-	3 total amount collected before paying the city treasury. The
115		-	4 judge of probate may not issue a license to operate a motor
116		-	5 vehicle on the highways of the state until all ad valorem
117		-	6 taxes and sales taxes due the state, county, and
118		-	7 municipalities are paid for the preceding year as shown by the
119		-	8 tax receipts.
120		-	9 Section 7. The state Comptroller, the State
121		-	10 Department of Revenue, and the State Department of Finance
122		-	11 shall furnish the judge of probate all books, records, and
123		-	12 blanks now or hereafter required by law to be furnished to
124		-	13 judges of probate, tax assessors, tax collectors, revenue
125		-	14 commissioners, or license commissioners in connection with the
126		-	15 performance of their duties in the issuance of license plates
127		-	16 and titles on motorized and non-motorized vehicles and the
128		-	17 assessment and collection of ad valorem taxes and sales taxes
129		-	18 on motor vehicles, motor vehicle titles, and non-motorized
130		-	19 vehicles.
131		-	20 Section 8. The judge of probate shall receive for
132		-	21 the assessing and collecting of state and county ad valorem
133		-	22 taxes and sales taxes on motor vehicles, motor vehicle titles,
134		-	23 and non-motorized vehicles the same fees charged and
135		-	24 commissions fixed by law to be paid to tax assessors or tax
136		-	25 collectors for like services. All fees and commissions,
137		-	Page 5 HB454
138		-	1 including those charged for ad valorem taxes and sales taxes
	7	+	Page 0 1 212639-1:n:04/05/2021:FC/ma LSA2021-948
	8	+	2
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	14	+	8
	15	+	9 A BILL
	16	+	10 TO BE ENTITLED
	17	+	11 AN ACT
	18	+	12
	19	+	13 Relating to Wilcox County; providing further for a
	20	+	14 one-stop tag purchase for the assessment and collection of ad
	21	+	15 valorem taxes and sales taxes on motor vehicles, motor vehicle
	22	+	16 titles, and non-motorized vehicles; transferring certain
	23	+	17 duties and responsibilities of the tax assessor and tax
	24	+	18 collector to the judge of probate; requiring an additional
	25	+	19 bond of the judge of probate; providing for renewal of
	26	+	20 licenses by mail; and providing for the deposit of fees and
	27	+	21 commissions in the general fund of the county.
	28	+	22 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
	29	+	23 Section 1. The Judge of Probate of Wilcox County
	30	+	24 shall perform all duties relative to the assessment and
	31	+	25 collection of taxes on motor vehicles, motor vehicle titles,
	32	+	26 and non-motorized vehicles in Wilcox County which the tax
	33	+	27 assessor and tax collector are required under the law to
	34	+	Page 1 1 perform. The tax assessor and tax collector shall be relieved
	35	+	2 of all duties and responsibilities relative to the assessment
	36	+	3 and collection of taxes on motor vehicles, motor vehicle
	37	+	4 titles, and non-motorized vehicles, and the judge of probate
	38	+	5 shall have all the duties and responsibilities relative to the
	39	+	6 assessment and collection of taxes and issuance of motor
	40	+	7 vehicle licenses and titles for motorized and non-motorized
	41	+	8 vehicles. For purposes of this act, the term "motor vehicle"
	42	+	9 shall mean the same as defined in Article 5, Chapter 12, Title
	43	+	10 40, Code of Alabama 1975, as amended.
	44	+	11 Section 2. Before entering upon the additional
	45	+	12 duties imposed by this act, the judge of probate shall execute
	46	+	13 an additional bond in a sum prescribed by a written
	47	+	14 recommendation to the judge of probate from the Examiners of
	48	+	15 Public Accounts, giving as surety a bonding company authorized
	49	+	16 to do business in this state. The bond shall be conditioned as
	50	+	17 other official bonds and shall be filed and recorded in the
	51	+	18 Office of the Clerk of the Circuit Court in Wilcox County. A
	52	+	19 certified copy of the bond shall be furnished by the judge of
	53	+	20 probate to the state Comptroller. Premiums on the bond of the
	54	+	21 judge of probate shall be paid from the general fund of the
	55	+	22 county.
	56	+	23 Section 3. The Wilcox County Commission shall
	57	+	24 furnish suitable quarters or additional space as it deems
	58	+	25 necessary for the efficient performance of the additional
	59	+	26 duties of the judge of probate and shall transfer all
	60	+	27 necessary forms, books, records, and supplies from the offices
	61	+	Page 2 1 of the revenue commissioner to the judge of probate as are
	62	+	2 pertinent to the transference of the duties and shall
	63	+	3 thereafter provide stationery, forms, and supplies as are
	64	+	4 furnished pursuant to law by the State Department of Finance,
	65	+	5 the state Comptroller, and the State Department of Revenue.
	66	+	6 The county commission shall provide clerks to the judge of
	67	+	7 probate as it deems necessary for the proper and efficient
	68	+	8 performance of the duties of the office at the rate of
	69	+	9 compensation set by the county commission. The compensation of
	70	+	10 the clerks shall be paid out of the county general fund in the
	71	+	11 same manner as other county employees are paid.
	72	+	12 Section 4. The judge of probate shall charge and
	73	+	13 collect the same fee that is prescribed in the general law for
	74	+	14 a like service when performed by the tax assessor or tax
	75	+	15 collector as the case may be. All fees shall be the property
	76	+	16 of Wilcox County and shall be paid into the general fund of
	77	+	17 the county.
	78	+	18 Section 5. To prevent motor vehicles from escaping
	79	+	19 taxation and to provide for the more efficient assessment and
	80	+	20 collection of taxes due on motor vehicles, no license shall be
	81	+	21 issued to operate a motor vehicle on the public highways of
	82	+	22 this state, nor shall any transfer be made by the judge of
	83	+	23 probate as provided under this act, until the ad valorem tax
	84	+	24 and the sales tax on the vehicle are paid in the county for
	85	+	25 the preceding year as evidenced by receipt of the judge of
	86	+	26 probate, if the motor vehicle belongs to a resident of Wilcox
	87	+	27 County or is principally used or operated in Wilcox County.
	88	+	Page 3 1 Section 6. (a) Every person, firm, or corporation
	89	+	2 residing in or owning a motor vehicle which is principally
	90	+	3 used in Wilcox County who desires to operate a motor vehicle
	91	+	4 on the public highways of Alabama shall first be required to
	92	+	5 pay ad valorem taxes and sales taxes to the judge of probate.
	93	+	6 The judge of probate shall issue a certificate of assessment
	94	+	7 on a form prescribed by the State Department of Revenue, shall
	95	+	8 collect the tax as shown thereon, and shall make a duplicate
	96	+	9 of the tax receipt and keep the receipt on file in the probate
	97	+	10 office for one year after each audit. The license tag shall be
	98	+	11 evidence of the payment of the license and ad valorem taxes
	99	+	12 and sales taxes due under this act.
	100	+	13 (b) Valuation for ad valorem assessment of motor
	101	+	14 vehicles shall be at the same rate and on the same basis as is
	102	+	15 provided in Article 5, Chapter 12, Title 40, Code of Alabama
	103	+	16 1975, and all laws relating to the assessment on a quarterly
	104	+	17 basis are hereby incorporated in this act and made a part
	105	+	18 hereof.
	106	+	19 (c) The judge of probate, in addition to assessing
	107	+	20 and collecting the ad valorem taxes and sales taxes due the
	108	+	21 state and county on motor vehicles, motor vehicle titles, and
	109	+	22 non-motorized vehicles, shall collect the ad valorem taxes and
	110	+	23 sales taxes on motor vehicles, motor vehicle titles, and
	111	+	24 non-motorized vehicles due all municipalities in Wilcox County
	112	+	25 and shall report and pay over the money collected for the
	113	+	26 municipalities at the same time and in the same manner as
	114	+	27 state and county taxes and licenses are reported and paid over
	115	+	Page 4 1 by him or her. The judge of probate shall collect and deposit
	116	+	2 into the general fund of Wilcox County five percent of the
	117	+	3 amount of municipal taxes collected for assessing and
	118	+	4 collecting the taxes and shall deduct that amount from the
	119	+	5 total amount collected before paying the city treasury. The
	120	+	6 judge of probate may not issue a license to operate a motor
	121	+	7 vehicle on the highways of the state until all ad valorem
	122	+	8 taxes and sales taxes due the state, county, and
	123	+	9 municipalities are paid for the preceding year as shown by the
	124	+	10 tax receipts.
	125	+	11 Section 7. The state Comptroller, the State
	126	+	12 Department of Revenue, and the State Department of Finance
	127	+	13 shall furnish the judge of probate all books, records, and
	128	+	14 blanks now or hereafter required by law to be furnished to
	129	+	15 judges of probate, tax assessors, tax collectors, revenue
	130	+	16 commissioners, or license commissioners in connection with the
	131	+	17 performance of their duties in the issuance of license plates
	132	+	18 and titles on motorized and non-motorized vehicles and the
	133	+	19 assessment and collection of ad valorem taxes and sales taxes
	134	+	20 on motor vehicles, motor vehicle titles, and non-motorized
	135	+	21 vehicles.
	136	+	22 Section 8. The judge of probate shall receive for
	137	+	23 the assessing and collecting of state and county ad valorem
	138	+	24 taxes and sales taxes on motor vehicles, motor vehicle titles,
	139	+	25 and non-motorized vehicles the same fees charged and
	140	+	26 commissions fixed by law to be paid to tax assessors or tax
	141	+	27 collectors for like services. All fees and commissions,
	142	+	Page 5 1 including those charged for ad valorem taxes and sales taxes
139	143		2 on motor vehicles, motor vehicle titles, and non-motorized
140	144		3 vehicles in all municipalities in Wilcox County shall be paid
141	145		4 into the general fund of the county.
142	146		5 Section 9. The judge of probate may mail to any
143	147		6 person to whom a motor vehicle license has been previously
144	148		7 issued an application for renewal of a license required to be
145	149		8 returned prior to the expiration date of the license. The
146	150		9 application for renewal may be in the form of a postcard and
147	151		10 shall contain sufficient information to adequately identify
148	152		11 and process the renewal. The signature of the licensee on the
149	153		12 application and proper remittance shall constitute sufficient
150	154		13 authority for the judge of probate to issue the license and
151	155		14 return the license to the licensee by mail. The county
152	156		15 commission may establish a fee to be entitled "Mail Order Fee"
153	157		16 in an amount not to exceed three dollars ($3) to pay the cost
154	158		17 of this mailing procedure. The fee shall be collected by the
155	159		18 judge of probate at the time of issuance and paid over to the
156	160		19 general fund of the county as are other fees and commissions.
157	161		20 Section 10. Notwithstanding the foregoing, nothing
158	162		21 in this act shall be construed to increase the taxes and fees
159	163		22 of motor vehicles, motor vehicle titles, and non-motorized
160	164		23 vehicles as prescribed by law.
161	165		24 Section 11. This act shall become operative on
162	166		25 January 1 of any year after the effective date of this act
163		-	Page 6 HB454
164		-	1 only upon the approval of implementation by a resolution of
165		-	2 the Wilcox County Commission.
166		-	3 Section 12. This act shall become effective
167		-	4 immediately following its passage and approval by the
168		-	5 Governor, or its otherwise becoming law.
169		-	Page 7 HB454
170		-	1
171		-	2
172		-	3
173		-	4
174		-	Speaker of the House of Representatives
175		-
176		-	5
177		-	6 President and Presiding Officer of the Senate
178		-	House of Representatives7
179		-	I hereby certify that the within Act originated in8
180		-	9 and was passed by the House 10-MAR-22.
181		-	10
182		-	11 Jeff Woodard
183		-	12 Clerk
184		-	13
185		-	14
186		-	15
187		-	Senate16 30-MAR-22 Passed
188		-	17
189		-	Page 8
	167	+	26 only upon the approval of implementation by a resolution of
	168	+	27 the Wilcox County Commission.
	169	+	Page 6 1 Section 12. This act shall become effective
	170	+	2 immediately following its passage and approval by the
	171	+	3 Governor, or its otherwise becoming law.
	172	+	Page 7