HB454 Alabama 2022 Session

Updated Apr 8, 2022

Summary

Primary Sponsor: Kelvin LawrenceRepresentative
Democrat
Session: Regular Session 2022
Title: Wilcox Co., motor vehicles, one-stop tag program by judge of probate
Summary: HB454 would shift Wilcox County's motor vehicle tax work and licensing duties from the tax office to the judge of probate, with new bonding, staffing, and mail-renewal provisions, and with certain fee and revenue changes.
What This Bill Does
The bill moves the assessment and collection of ad valorem and sales taxes on motor vehicles, as well as issuing licenses and titles for motorized and non-motorized vehicles, from the tax assessor/collector to the Wilcox County Judge of Probate. It requires the judge to post an additional bond, with premiums paid from the county general fund, and it requires space, forms, and staff to be provided by the county. It also establishes that licenses and transfers cannot occur until the preceding year's taxes are paid, allows renewal by mail with a possible three-dollar mail-order fee, and directs the judge to collect and deposit municipal taxes (with 5% of those taxes going to the county general fund). All fees collected go to the county general fund, and the act emphasizes no overall increase in taxes or fees.

Who It Affects
Residents and vehicle owners in Wilcox County, who will have ad valorem and sales taxes on their vehicles collected by the Wilcox County Judge of Probate and whose vehicle licenses and titles will be issued by the probate office (including possible mail renewal).
Wilcox County government and municipalities, which must provide space and staff for the judge of probate, will see municipal tax collections handled by the probate judge with a 5% deduction to the county general fund, and will have their forms and records transferred to the probate office.

Key Provisions
Transfers the duties for assessing and collecting motor vehicle ad valorem taxes, sales taxes, titles, and non-motorized vehicle taxes from the tax assessor/collector to the Wilcox County Judge of Probate.
Requires the judge of probate to file an additional bond (with premiums paid from the county general fund) and have the bond recorded in the Wilcox County Clerk of Court's office.
The Wilcox County Commission must provide space and necessary clerks for the judge of probate; duties and relevant records/forms are transferred to the probate office; compensation for clerks is paid from the county general fund.
The judge of probate will charge and collect the same fees as allowed by law for similar services, with all fees deposited into the county general fund.
Licenses or transfers cannot be issued until the preceding year's ad valorem and sales taxes are paid, and license tags serve as proof of payment.
The judge of probate will collect municipal taxes for all Wilcox County municipalities, report and pay them to municipalities, and retain 5% of those municipal taxes for the county general fund.
State agencies will furnish necessary books, records, and blanks to the judge of probate for issuing licenses and titles and for conducting assessments and collections.
License renewals may be conducted by mail with a Mail Order Fee up to $3 to cover mailing costs, collected by the judge of probate and deposited into the county general fund.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Wilcox County