{"data":{"id":"us-al/ala.-code-45-58-202.01","jurisdiction":"us-al","citation":"Ala. Code § 45-58-202.01","heading":"Assessment and Collection of Taxes.","body":"The county commission through the county manager shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county, which have been performed by the office of the judge of probate. The office of the Judge of Probate of Shelby County is relieved of all duties and responsibilities relative to the assessment and collection of taxes on motor vehicles. The county commission shall receive the commissions and fees now allowed the office of the judge of probate for performing these functions, and the fees and commissions shall be remitted to the county general fund. The reporting and remitting of the tax shall be made at the same time as other reports and remittances are now made by the office of the judge of probate.","path":["Title 45 Local Laws.","Chapter 58 Shelby County.","Article 20 Licenses and Licensing.","Part 3 License Issuing Division."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-58-202.01","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"4eaa68809a1521e2dd436909cceadec8868c77c9f10a07334c4f84a94a81354f","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-58-202","next":"us-al/ala.-code-45-58-202.02"},"notice":"GroundRules: Original legal text. Not legal advice."}