Current through Register Vol. 43, No. 02, November 27, 2024
(1) PURPOSE - This
rule is issued pursuant to authority contained in Section
40-7-49, Code of Ala. 1975, for
the purpose of establishing guidelines and procedures for the uniform
implementation of the optional two-year motor vehicle registration renewals as
provided in Act 2014-301of the 2014 Regular Session of the Alabama
Legislature.
(2) PROCEDURES - The
following procedures are established to ensure the uniform implementation of
the optional two-year motor vehicle registration renewals.
(a) The county commission of any county, in
consultation with the local judge of probate or other county license plate
issuing official, may authorize an optional two-year registration renewal for
motor vehicles operated on the public highways of Alabama.
(b) If the optional two-year registration
renewal for motor vehicles is authorized by the county commission, a registrant
may elect to renew his or her motor vehicle for a two-year period.
(c) Upon election to renew registration for
the optional two-year period, the registrant shall do all of the following:
1. Pay the local issuance fee for the first
year, however they shall not be required to pay an additional local issuance
fee for the second year of registration and
2. Pay the license taxes, ad valorem taxes,
and registration fees for both years covered by the registration
renewal.
(d) The
registrant shall acknowledge by signed affidavit that the fair market value
used in calculating each year's ad valorem taxes shall be the fair market value
established for the motor vehicle for the current year. The fair market value
cannot be appealed for the second year if the market value decreases from the
current year's market value. The license plate issuing official shall not
assess escaped ad valorem taxes if the market value increases in the second
year from the current year's market value.
(e) The registrant may elect not to use the
optional two-year registration renewal at the time of any subsequent
registration renewal and may at that time elect a registration renewal for one
year.
(f) The provisions of this
rule shall become effective January 1, 2015.
