Q May a municipality that has recently annexed an area begin collecting ad valorem taxes on motor vehicles as of the effective date of the order of annexation?

A Under Sections 27-51-7 and 27-51-9, the ad valorem tax lien date on motor vehicles is when the motor vehicle privilege tax or car tag is due, which is either when the vehicle is acquired or the tag is renewed. This date is when the tax collector is charged with determining the taxes due and the ad valorem tax levies that apply to the motor vehicle. If the motor vehicle is to be registered in a municipality, it would be subject to the levy for municipal taxes on the ad valorem tax lien date. Thus, a municipality may begin collecting ad valorem taxes on motor vehicles as of the effective date of the order of annexation. (Attorney General’s Opinions to Turnage, November 7, 2014)