Section 45-53-240.24 Payment of Tax Required for Issuance of License.

To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due, the tax assessor shall not issue any license to operate a motor vehicle on the public highways of this state, nor shall any transfer of a motor vehicle be made by the tax assessor until the tax assessor is provided satisfactory evidence that the ad valorem tax on the vehicle for the preceding year has been paid. No motor vehicle which is owned by a resident of the county or by a business located in the county, or which is otherwise located in the county for licensing purposes, may be operated on the public highways of Alabama unless the motor vehicle has been returned to the tax assessor for ad valorem tax purposes. The tax assessor shall issue a certificate of assessment on a form prescribed by the state Department of Revenue, collect the taxes shown, and make a duplicate of the tax receipt and keep it on file in the office of the tax assessor. The license tag is evidence of the payment of the license and ad valorem tax due as provided under this subpart.