AGO 1996-129.

• Case Date: February 08, 1996
• Court: Alabama

Alabama Attorney General Opinions 1996. AGO 1996-129. 1996-129February 8, 1996Honorable Dwight Gray Chairman, Lawrence County Commission 750 Main Street Moulton, Alabama 35650 Counties - Motor Vehicle Licenses and Registration - Fees - MailUnder local Lawrence County law the tax assessor must give those persons who obtained a motor vehicle license the previous license year an option to pay an additional $2.00 "Mail Order Fee" in order to receive their license tag by mail. Fee may not be charged if license is renewed in person and not by mail.Dear Chairman Gray: This opinion is issued in response to the request of the Lawrence County Commission for an opinion from the Attorney General. QUESTION Can the Lawrence County Tax Assessor charge a separate fee pursuant to Act No. 85-717, Acts of Alabama, of $2.00 for delivering a tag by mail where the registrant has indicated the mail as the preferred form of delivery? FACTS AND ANALYSIS We note that the fees in question were levied by the county commission in 1985 for the $2.00 fee and the $1.20 fee in 1987. These fees have been charged since then. The sole question before us at this time is whether the fees may be combined and charged regardless of whether a licensee uses the mailing procedure to obtain his tag or not. The answer is that you cannot charge a fee for a service that is not rendered. In 1985, the Legislature of Alabama enacted local Act No. 85-717, Acts of Alabama, which provided: "The tax assessor may, at his discretion, mail an application for renewal of licenses to whom such license has been previously issued, such renewal forms required to be returned prior to the expiration date of the license. Such renewal forms may be in post card form and with sufficient information thereon to adequately identify and process such renewal. The signature of the licensee thereon and proper remittance shall constitute sufficient authority for the tax assessor to issue such license and return the license by mail. There is hereby established a fee to be entitled 'Mail Order Fee' which shall be set from time to time by the county governing body to pay the cost of the mailing procedure herein provided, and such fees shall be collected by the tax assessor at the time of issuance and paid over to the general fund of the county as are other taxes and commissions." (Emphasis...