{"data":{"id":"us-al/ala.-code-45-43-240.23","jurisdiction":"us-al","citation":"Ala. Code § 45-43-240.23","heading":"Charge and Collection of Fees; Refunds.","body":"Except as provided, the tax assessor may charge and collect the same fees that are provided by law for the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed by general law. The tax assessor shall charge and collect a sufficient fee to cover the actual reasonable cost thereof. All the fees are the property of the county and shall be paid to the general fund of the county. Refunds for licenses issued by mistake of fact or law shall be made under the conditions and in the manner prescribed by the general law.","path":["Title 45 Local Laws.","Chapter 43 Lowndes County.","Article 24 Taxation.","Part 1 Offices of Tax Assessor and Tax Collector","Subpart 2 License Division."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-43-240.23","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"101f3791d7ab13bd896c43c887b357beb11ddcee94641e34e35ce33c75486f44","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-43-240.22","next":"us-al/ala.-code-45-43-240.24"},"notice":"GroundRules: Original legal text. Not legal advice."}