Ala. Code § 45-55-81.40: Assessment and Collection of Motor Vehicle Taxes.

The Judge of Probate of Pike County shall perform all duties relative to the assessment and collection of taxes on motor vehicles in Pike County which the revenue commissioner or tax collector and tax assessor are required under the general law to perform. The revenue commissioner or tax assessor and tax collector shall be relieved of all duties and responsibilities relative to the assessment and collection of taxes on motor vehicles, and the judge of probate shall have all duties and responsibilities relative to the assessment or collection of taxes and issuance of motor vehicle licenses. For purposes of this subpart, the term motor vehicle shall mean the same as defined in Article 5, commencing with section 40–12–240, Chapter 12, Title 40, as amended.