SB467 Alabama 2012 Session

Summary

Primary Sponsor

Rusty Glover

Republican

Session

Regular Session 2012

Title

Manufactured homes, decal attached as evidence of ad valorem tax payment repealed, Sec. 40-12-255 am'd

Summary

SB467 would replace the decal proving ad valorem tax payment with a state‑run annual registration system for manufactured homes, including a new identification decal and associated fees and rules.

What This Bill Does

It repeals the requirement that a tax payment decal be attached to manufactured homes. It establishes an annual registration fee schedule based on the home’s size and occupancy, and requires a color‑coded identification decal to be displayed on the home. It also introduces moving permits, fee distributions to state and local funds, penalties for nonpayment, and exemptions for certain seniors, disabled individuals, and government‑owned homes.

Who It Affects

• Manufactured home owners (both owner‑occupied and commercial) would pay annual registration fees, display the new identification decal, and may qualify for exemptions if they are 65+ or totally disabled (with a small issuance fee to obtain the decal).
• Local and state government entities (counties, municipalities, and school districts) would receive portions of the registration fees and oversee administration of the program, including issuing decals and collecting penalties.
• Manufactured home dealers, lien holders, and movers would be involved in moving permits, notices of delinquent taxes, and related enforcement actions.
• Government‑owned manufactured homes (federal, state, and local) would be exempt from the registration fees.

Key Provisions

• Repeals the current rule that a decal evidences ad valorem tax payment and replaces it with a registration system that issues an identification decal.
• Sets annual registration fees: $24 (owner‑occupied single wide), $48 (owner‑occupied double wide or larger), $48 (commercial single wide), and $96 (commercial double wide or larger); reductions of 25% for 10–19 year old homes and 50% for 20+ year old homes.
• Requires the decal to be color coded by size and year, attached at eye level on the outside of the home, and visible from the street; requires proof of registration in the same way the fee is collected.
• Distributes registration fee revenue: 25% State General Fund, 25% County General Fund, 25% County School Board (or City School Board if within a city), and 25% City or Municipality (or back to County General Fund if not within a municipality). A $5 issuance fee is collected with distribution rules based on whether the issuing official is salaried or fee-based.
• Imposes delinquent and citation penalties for nonpayment: $10 delinquent fee, $15 citation fee, and $24 additional penalty if not paid within 15 days of citation; similar penalties apply to delinquent fees and are allocated to appropriate funds.
• Introduces moving permits to move manufactured homes on highways, with a $10 permit fee and specific enforcement and notification requirements for delinquent taxes; moving without a permit is a Class C misdemeanor with at least a $50 fine.
• Requires proof of sales/use tax payment before decal issuance; exempts government‑owned manufactured homes from registration fees; defines manufactured home terms for administration.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Manufactured Homes