Alabama § 45-48-241.31 - Additional Motor Vehicle Tag Fees Authorized.

§ 45-48-241.31. Additional Motor Vehicle Tag Fees Authorized.

(a)(1) For purposes of this section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as amended, excluding any trailer qualifying as a utility trailer.

(2) The Marshall County Commission outside of the corporate limits of any city in any part of which is located in Marshall County having a city board of education may levy an additional annual fee of up to twenty-five dollars ($25) on each motor vehicle registered from that area or otherwise subject to ad valorem tax by the county in that area in the county unless specifically exempted therefrom.

(3) The governing bodies of the City of Arab and the City of Guntersville may each respectively levy an additional annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the corporate limits of the municipality which the governing body of the municipality represents or is otherwise subject to ad valorem tax by the municipality which the governing body represents unless specifically exempted therefrom.

(4) The governing body of the City of Boaz may levy an additional annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the corporate limits of the City of Boaz in Marshall County or otherwise subject to ad valorem tax by the City of Boaz in Marshall County unless specifically exempted therefrom.

(5) The additional annual fees authorized by this subsection 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.

(6) Any fee levied pursuant to this subsection may be removed at the discretion of the taxing authority provided the removal does not affect any contractual obligation.

(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 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 respective taxing authority to be used for any public school or education purpose including, but not limited to, 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.