Alabama Advisory Opinions February 12, 2003: AGO 2003-077 (February 12, 2003)

AGO 2003-077.

Dear Mr. Godeke:

This opinion of the Attorney General is issued in response to your request.

Which county is responsible for collecting the motor vehicle tax when the owner of the vehicle has multiple residences in different counties?

FACTS, LAW, AND ANALYSIS

On September 15, 1992, this Office issued an opinion regarding a similar question. For that opinion, No. 92-00410, you simply asked, "In which county should an individual properly register his motor vehicle?" Your previous question did not involve the owners of vehicles having multiple residences in different counties. Nonetheless, the present opinion hinges on the same analysis. The prior opinion quoted the statute that governs ad valorem tax on motor vehicles. Section 40-12-253(a)(4) of the Code of Alabama states as follows:

No license shall be issued to operate a motor vehicle on the public highways of this state, nor shall any transfer be made by the license issuing official under this article, until the ad valorem tax on the motor vehicle is paid in the county, as evidenced either by a receipt of the tax collecting official where the owner of the motor vehicle resides , if the motor vehicle is owned by an individual. . . .

The prior opinion went on to state that the place of residence, or domicile, is one of fact that is to be determined in the first instance by your office. The facts to consider, regardless of whether the vehicle owner has multiple residences in different counties, include but are not limited to, the county where the vehicle owner claims homestead exemption, the place where the individual registers to vote, where the individual's children attend school, and the address listed on the driver's license.

It is the opinion of this Office that where an individual claims his or her homestead exemption is paramount in determining county of residence. There are several reasons for this. The first is that a person can only claim one homestead at one time. 40 C.J.S. Homesteads § 9 (1991); see also Boyle v. Shulman , 59 Ala. 566 (1877); Woodstock Iron Co. v. Richardson , 94 Ala. 629, 10 So. 144 (1891). Also, a homestead, as defined by Alabama courts, is where a person actually lives . It is a place where a person " usually sleeps and eats" and surrounds himself or herself with the " ordinary insignia of home, and where he may enjoy its immunities and privacy ." Garrett v. Jones , 95 Ala. 96, 10 So. 702 (1892) (emphasis added).

Section 40-9-19, et seq., of the Code of Alabama exempts homesteads from certain ad valorem taxes. The definition of homestead for ad valorem tax purposes is the same as that used under the Constitution and laws of Alabama. It stands to reason, therefore, that the county where a person claims his or her homestead will be the county of residence for registering motor vehicles and paying the ad valorem tax per section 40-12-253 of the Code.

It is the opinion of this Office that residence, for purposes of motor vehicle ad valorem tax and registration, is a question of fact that must be determined in the first instance by your office. Factors to be considered include, but are not limited to, the county where a person is registered to vote, the place where the individual's children attend school, the county where an individual has claimed a homestead exemption from property taxes, and the address listed on the driver's license. It is also the opinion of this Office that where a person claims his or her homestead exemption is the best evidence of residence.

I hope this opinion answers your question. If this Office can be of further assistance, please contact Keith Maddox, Legal Division, Department of Revenue.

Sincerely,

BILL PRYOR

Attorney General

By: CAROL JEAN SMITH

Chief, Opinions Division

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