Alabama · Through Act 2026-611

Ala. Code § 45-58-201: Regulating Use and Identifying Certain Mobile Homes; Decals; Fees and Penalties.

(a) In Shelby County, every person, firm, or corporation who owns, maintains, or keeps a mobile home which is considered for ad valorem tax purposes a part of the realty on which it is located shall receive a colored decal upon the payment of the ad valorem tax on the mobile home. The decals shall be designed by the State Department of Revenue and displayed on the mobile home for which the ad valorem taxes were paid, on or near the front entrance of the mobile home in a manner that it shall be readily accessible to the view of the county license inspector.
(b) It is the intention of this section to include within its provisions every mobile home situated upon leased real property, or situated upon real property the ownership of which is different from or the same as the ownership of the mobile home, regardless of whether the mobile home has been affixed to the real property as a matter of law. It is not the intent of this section to include mobile homes carried in a mobile home dealers’ inventory which are for sale.
(c) The owner of any mobile home who willfully fails or refuses to display the identification decal on a mobile home, as required in subsection (a), shall be guilty of a misdemeanor and upon conviction shall be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500).
(d) In addition to all applicable criminal sanctions, a license inspector’s fee in the penal sum of ten dollars ($10) shall be assessed against any person, firm, or corporation who fails to assess a mobile home for ad valorem tax purposes at the proper time or who fails to display an identification decal as required by subsection (a).
(e) If the county license inspector serves a citation, by mail or otherwise, on any person, firm, or corporation for delinquency in assessing a mobile home for ad valorem tax purposes, or for failing to post an identification decal, a citation fee of five dollars ($5) shall be assessed against the person, firm, or corporation.
(f) All sums collected as penalty fees or citation fees shall be paid into the county general fund for the use of the county.
(g) The State Department of Revenue is hereby empowered to regulate and carry out all rules and regulations necessary to implement this section.

Where this section sits in the code

Title 45 Local Laws.
Chapter 58 Shelby County.
Article 20 Licenses and Licensing.
Part 2 License Fees.

(b) It is the intention of this section to include within its provisions every mobile home situated upon leased real property, or situated upon real property the ownership of which is different from or the same as the ownership of the mobile home, regardless of whether the mobile home has been affixed to the real property as a matter of law. It is not the intent of this section to include mobile homes carried in a mobile home dealers’ inventory which are for sale.

(c) The owner of any mobile home who willfully fails or refuses to display the identification decal on a mobile home, as required in subsection (a), shall be guilty of a misdemeanor and upon conviction shall be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500).

(d) In addition to all applicable criminal sanctions, a license inspector’s fee in the penal sum of ten dollars ($10) shall be assessed against any person, firm, or corporation who fails to assess a mobile home for ad valorem tax purposes at the proper time or who fails to display an identification decal as required by subsection (a).

(e) If the county license inspector serves a citation, by mail or otherwise, on any person, firm, or corporation for delinquency in assessing a mobile home for ad valorem tax purposes, or for failing to post an identification decal, a citation fee of five dollars ($5) shall be assessed against the person, firm, or corporation.

(f) All sums collected as penalty fees or citation fees shall be paid into the county general fund for the use of the county.

(g) The State Department of Revenue is hereby empowered to regulate and carry out all rules and regulations necessary to implement this section.

Collected 2026-09-03T14:01:54Z. Source file · JSON

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