Section 45-48A-11.20 Additional Vehicle Tag Fee.

(a)(1) For each motor vehicle, as defined in Section 40-12-240, as amended, or any successor provision thereto and excluding any trailer qualifying for a utility trailer tag, the governing body of the City of Albertville, Alabama, may levy an additional annual fee of twenty-five dollars ($25) to be collected by the Judge of Probate of Marshall County, or other governmental official or office then responsible for collecting the state tag license fee or any successor thereto, for each motor vehicle registered in the municipal limits of the municipality or otherwise subject to ad valorem taxation by the municipality unless specifically exempted therefrom. (2) The additional annual fee authorized by subdivision (1) shall become due at the same time the state license and registration fee becomes due pursuant to Section 32-6-61, provided that the additional annual fee is not collected more than once in a 12-month period per vehicle. (b) Any person who is 65 years of age or older, upon verified proof of age, shall be granted an exemption from payment of the additional annual fee levied pursuant to subdivision (1) of subsection (a) for one motor vehicle. (c) The funds collected pursuant to this section shall be deposited into a special fund to be held by the municipality to be used for any public school or education purpose including without limitation capital improvements for any public school or education purpose, debt payments for any public school or education purpose, or any other public school or education purpose.