SB310 Alabama 2014 Session

Summary

Primary Sponsor

Quinton Ross

Democrat

Co-Sponsor

Dick Brewbaker

Session

Regular Session 2014

Title

Montgomery Co., revenue commissioner, duties regarding ad valorem taxes on motor vehicles and non-motorized vehicles assessment and collection duties transferred from revenue commissioner to judge of probate

Summary

In Montgomery County, the duties for assessing and collecting motor vehicle and non-motorized vehicle ad valorem taxes move from the revenue commissioner to the judge of probate, effective June 1, 2014.

What This Bill Does

The bill transfers all duties, responsibilities, and liabilities related to motor vehicle and non-motorized vehicle ad valorem tax assessment and collection from the revenue commissioner to the judge of probate. It applies only in Montgomery County and repeals conflicting laws. The transfer takes effect on June 1, 2014 following approval, changing who handles the tax process in the county.

Who It Affects

• Montgomery County residents and vehicle owners: the assessment and collection of motor vehicle and non-motorized vehicle ad valorem taxes will be handled by the judge of probate instead of the revenue commissioner.
• Montgomery County government offices: the revenue commissioner loses these duties and liabilities, while the judge of probate gains them.

Key Provisions

• Transfer of all duties, responsibilities, and liabilities for motor vehicle and non-motorized vehicle ad valorem tax assessment and collection from the revenue commissioner to the judge of probate (Montgomery County).
• Effective date of the transfer is June 1, 2014, with repeal of conflicting laws.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Montgomery County