HB454 Summary

• Transfers all duties related to motor vehicle tax assessment and collection from the tax assessor and tax collector to the Wilcox County Judge of Probate, including assessment of ad valorem and sales taxes on motor vehicles, titles, and non-motorized vehicles.

• Requires the Judge of Probate to execute an additional bond as prescribed by the Examiners of Public Accounts, with premiums paid from the county general fund.

• Establishes a one-stop tag purchase system where licenses cannot be issued until all ad valorem and sales taxes for the preceding year are paid, with receipts kept on file for one year.

• Authorizes the Judge of Probate to collect a 5 percent commission on municipal taxes collected and allows mail-in license renewals with an optional mail order fee not to exceed $3.

• Becomes operative on January 1 of any year after the effective date, contingent upon approval by Wilcox County Commission resolution.