Relating to Elmore County; to amend and renumber Sections 45-26-81.40 to 45-26-81.46 of the Code of Alabama 1975, as Sections 45-26-242.20 to 45-26-242.26 of the Code of Alabama 1975, to transfer the duties and functions of the license division in the office of the judge of probate to the office of the revenue commissioner; to increase the salary of the revenue commissioner effective beginning the next term of office; and to further provide for the salary of the judge of probate.
Relating to Elmore County; to amend and renumber Sections 45-26-81.40 to 45-26-81.46 of the Code of Alabama 1975, as Sections 45-26-242.20 to 45-26-242.26 of the Code of Alabama 1975, to transfer the duties and functions of the license division in the office of the judge of probate to the office of the revenue commissioner; to increase the salary of the revenue commissioner effective beginning the next term of office; and to further provide for the salary of the judge of probate
Subpart 3 of Part 2 of Article 8 of Chapter 26 of Title 45, Code of Alabama 1975, commencing with Section 45-26-81.40, is amended and renumbered as Subpart 2 of Part 3 of Article 24 of Chapter 26, Title 45, Code of Alabama 1975, to read as follows: "Subpart 2. "§45-26-81.40 §45-26-242.20 "There Effective July 1, 2020, there is created within the Judge of Probate's Revenue Commissioner's Office of SB96 Elmore County a license division which shall issue all licenses, including driver licenses, issued through the judge of probate's office prior to the effective date of this section, except marriage licenses. Effective July 1, 2020, the judge of probate shall be relieved of these duties. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except for stationery forms and supplies that are furnished pursuant to law by the State Department of Finance or the Comptroller. The county commission shall also provide clerks and other assistants for the judge of probate revenue commissioner as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The number and compensation of the clerks and other assistants shall be subject to the approval of the county commission. The compensation of the clerks and assistants shall be paid out of the general fund of the county in the same manner as other county employees are paid. §45-26-81.41 §45-26-242.21 "The judge of probate revenue commissioner shall perform all duties relating to the assessment and collection of ad valorem taxes, registration, and issuance of decals related to manufactured homes as required by Act 91-694, except including those subject to ad valorem taxation specifically mentioned in subdivision (15) of subsection (b) SB96 of Section 40-11-1, and casual sales and use taxes on motor vehicles and manufactured homes in the county, which have been performed by the revenue commissioner. The Revenue Commissioner of Elmore County is relieved of shall perform all duties and responsibilities relating to the assessment and collection of taxes on motor vehicles and manufactured homes. The judge of probate revenue commissioner shall receive the commissions and fees now allowed the revenue commissioner for performing these functions and these fees and commissions shall be remitted to the county general fund. Reporting and remitting of the collections of these fees shall be made by the judge of probate revenue commissioner or as otherwise required by statute. "§45-26-81.42 §45-26-242.22 "The judge of probate revenue commissioner shall keep at all times an accurate record of all licenses received by him or her from the Comptroller and of the disposition made of them, of all monies received, and of the licenses issued by him or her. The judge of probate revenue commissioner shall report to the Comptroller at the same time and in the same manner that the judges of probate are required to do under the general law. All unissued licenses and stubs or duplicates or carbon copies of licenses issued shall be accounted for in the same manner that judges of probate are required to account for by law. SB96 "§45-26-81.43 §45-26-242.23 "Except as provided in this subpart, the judge of probate revenue commissioner may charge and collect the same fees that are provided for by law. All fees shall be the property of the county and shall be paid to the general fund of the county. Refunds for licenses issued by mistake or fact of law shall be made under the conditions and in the manner prescribed by law. "§45-26-81.44 §45-26-242.24 "To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due on motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the judge of probate revenue commissioner until the ad valorem tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt from the judge of probate revenue commissioner. Every person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first return the motor vehicle for ad valorem taxation purposes to the judge of probate revenue commissioner who shall issue a certificate of assessment on a form prescribed by the state Department of Revenue, shall collect the taxes shown on the certificate, and shall make a duplicate of the SB96 tax receipt and keep same on file in his or her office. The license tag shall be evidence of the payment of the license and ad valorem tax due as provided under this subpart. "§45-26-81.45 §45-26-242.25 "Before any vehicle can be assessed, the judge of probate revenue commissioner shall be furnished the tag number presently on the vehicle unless the vehicle is new, in which case the judge of probate revenue commissioner shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought new. In the case of a used car brought into the state from another state which provided that upon sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently reissued by the seller, the judge of probate revenue commissioner shall be furnished a bona fide certificate of title properly assigned which shows when the car was sold to an individual, firm, corporation, or association, living or operating in this state. If the tag number, bill of sale, or certificate of title is not furnished, the vehicle shall be presumed to have been in the state the entire year for which taxes are being assessed. Those motor vehicles brought into the state during any tax year and new motor vehicles for which licenses have never been issued that have been sold from the stock of a dealer during any tax year shall be subject to SB96 taxation as if they had been held or owned in the state on the first day of October. "§45-26-81.46 §45-26-242.26 "The judge of probate revenue commissioner may mail an application for renewal of licenses to persons to whom licenses have been previously issued. The renewal forms shall be mailed prior to the expiration date of the license. The renewal forms may be in postcard form and shall contain sufficient information to adequately identify and process the renewal forms. There is established a fee to be entitled a mail order fee which shall be set from time to time by the county commission in an amount not to exceed five dollars ($5) per registration to pay the cost of the mailing procedure. This mail order fee shall only be collected from those persons who request their license to be mailed and the fee shall be collected by the judge of probate revenue commissioner at the time of issuance and paid over to the general fund of the county as are other fees and commissions. The signature of the licensee on the renewal form and the proper remittance plus the mail order fee if mail service is requested shall constitute sufficient authority for the judge of probate revenue commissioner to issue the license and return to the licensee by mail."
(a) Effective on the effective date of this act, the Revenue Commissioner of Elmore County shall SB96 receive an annual expense allowance of sixteen thousand dollars ($16,000) per year payable in equal monthly installments from the general fund of the county until September 30, 2021. The expense allowance shall be in addition to all other compensation and benefits granted the revenue commissioner and may be treated as compensation for retirement purposes. Effective October 1, 2021, the expense allowance provided by this subsection shall be repealed. (b) Effective on October 1, 2021, the Revenue Commissioner of Elmore County shall receive a base annual salary of ninety-five thousand dollars ($95,000) per year payable in equal monthly installments as provided by law, plus any additional compensation provided by general law pursuant to subdivision (3) of Section 11-2A-3, Code of Alabama 1975. The salary provided by this subsection shall supersede any salary, expense allowance, or other compensation provided to the revenue commissioner prior to the effective date of this subsection.
Effective on the effective date of this act, the base annual salary of the Judge of Probate of Elmore County shall be ninety-eight thousand dollars ($98,000) per year, payable in equal monthly installments from the general fund of the county. The salary provided by this section shall supersede any salary, expense allowance, or other compensation SB96 provided to the judge of probate prior to the effective date of this act.
Notwithstanding any other provision of law, in addition to any other compensation provided to the revenue commissioner or judge of probate, the revenue commissioner and judge of probate shall continue after the effective date of this act to receive any cost-of-living or other salary increases granted to county employees or elected officials in the county and as approved by the county commission or any salary increases as otherwise granted and approved by the county commission.
All laws or parts of laws which conflict with this act are repealed.
This act shall become effective July 1, 2020, following its passage and approval by the Governor, or its otherwise becoming law. SB96 President and Presiding Officer of the Senate Speaker of the House of Representatives SB96 Senate 20-FEB-20 I hereby certify that the within Act originated in and passed the Senate. Patrick Harris, Secretary. House of Representatives Passed: 05-MAR-20 By: Senator Chambliss
|March 5, 2020||S||Assigned Act No. 2020-37.|
|March 5, 2020||S||Enrolled|
|March 5, 2020||H||Signature Requested|
|March 5, 2020||S||Passed Second House|
|March 5, 2020||H||Holmes intended to vote Yea|
|March 5, 2020||H||Motion to Read a Third Time and Pass adopted Roll Call 204|
|March 5, 2020||H||Third Reading Passed|
|March 3, 2020||H||Read for the second time and placed on the calendar|
|February 20, 2020||H||Read for the first time and referred to the House of Representatives committee on Local Legislation|
|February 20, 2020||S||Chambliss motion to Read a Third Time and Pass adopted Roll Call 131|
|February 20, 2020||S||Third Reading Passed|
|February 18, 2020||S||Read for the second time and placed on the calendar|
|February 4, 2020||S||Read for the first time and referred to the Senate committee on Local Legislation|
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