Alabama Attorney General Opinion 1979-0196

LEELHALE DEPuTT ATTORNEY GENERAL WILLIAM M. SERUMS, JR EXECUTIVE ASSISTANT WALTER S. TURNER CHOI F ASSISTANT ATTORNEY GENERAL JANIE NOBLES ADMINISTRATIVE ASS ADMINI wailwLmfic It NORTH UNION MONTGOMERY. 55130 AREA (205). II54-III50 rct tri IR/ Ct CHARLES A. GRADDICK ATTORNEY GENERAL STATE OF ALABAMA MAY 24 1979 OFFICE OF THE ATTORNEY GENERAL /9(.0 Senator Don Harrison 516 S. Perry Street Montgomery, Alabama 36104 Mobile home ad valorem taxation and licenses. A mobile home bought in one county, and licensed there, then temporarily taken into another county need not be licensed in the second county. Opinion by Assistant Attorney General Davis. Dear Senator Harrison: In your letter of April 30, 1979, addressed to this office you request an opinion as to whether, vel non a mobile home bought in one county and licensed there, then temporarily taken into another county, must be licensed in the second county? The answer to your question is found in Code of Alabama 1975, Section 40-12-255 which provides, inter allia: "Every person. . .who. . .owns a house trailer, except a house trailer which has been assessed for ad valorem taxa- tion as a part of the realty, shall pay an annual registration fee of $3.00;. . The registration fee hereby provided for shall be paid in the county in which such trailer is customarily kept. . ." (Emphasis added) Senator Don Harrison Page Two In view of the language of the statute just quoted, it is the opinion of this office that a mobile home bought in one county and licensed there, then temporarily taken into another county need not be licensed in the second county. Sincerely, CHARLES A. GRADDICK ATTORNEY GENERAL CAG:pcd