Alabama Code § 45-57-202.26

Collection of Ad Valorem Taxes on Motor Vehicles
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All duties required by law of the Judge of Probate, License Inspector, Tax Assessor, and Tax Collector of Russell County, with reference to the licensing, the assessment, and the collection of ad valorem taxes on automobiles, trucks, or other motor vehicles, shall be performed and exercised by the commissioner of the motor vehicle license division; and the tax assessor, Judge of Probate, license inspector, and tax collector of the county are relieved of all duties and responsibilities in reference thereto. The state Department of Revenue shall furnish the commissioner of the motor vehicle license division all forms and blanks necessary for the licensing, the assessment and the collection of taxes.

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