HB384 Alabama 2013 Session

Summary

Primary Sponsor

Victor Gaston

Republican

Session

Regular Session 2013

Title

Taxation, to prohibit owner of motor vehicle from being liable for unpaid ad valorem taxes of prior owner, Sec. 40-12-253 am'd.

Summary

HB384 would shield the current owner of a motor vehicle from paying unpaid ad valorem taxes that belong to the previous owner.

What This Bill Does

HB384 would amend Alabama's motor vehicle ad valorem tax law so the current owner cannot be billed for unpaid taxes from the prior owner. The change does not remove the existing tax collection rules; taxes are still collected in conjunction with registration and license issuance, and there are provisions for credits and refunds in certain cases. This creates protection for buyers while keeping the tax system intact for all parties.

Who It Affects

• New motor vehicle owners: will not be held liable for unpaid ad valorem taxes of the previous owner.
• Previous motor vehicle owners: remain responsible for any unpaid ad valorem taxes they incurred prior to the sale.

Key Provisions

• Prohibits charging the current owner with unpaid ad valorem taxes attributable to a previous owner (amends Section 40-12-253(a)(6)).
• Preserves the overall ad valorem tax framework (due dates, collection with license/registration, and related credit/refund provisions) while adding protection for new owners.

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

Subjects

Taxation