Lecroy, 031320 ALAGO, 2020-016

• Case Date: March 13, 2020
• Court: Alabama

Honorable Andrea Lecroy AGO 2020-016 No. 2020-016 Alabama Attorney General Opinion State of Alabama Office of the Attorney General March 13, 2020          Honorable Andrea Lecroy          Marshall County Probate Judge          425 Gunter Avenue, Suite 110          Guntersville, Alabama 35976          Probate Judges - Volunteer Fire Departments - Title Certificates -Motor Vehicles - Fees - Exemptions - Marshall County          Section 40-9-13 of the Code of Alabama exempts a volunteer fire department from the payment of the fee required by section 32-8-6(a)(l) of the Code of Alabama for the application of a certificate of title.          Dear Judge Lecroy:          This opinion of the Attorney General is issued in response to your request.          QUESTION          Are volunteer fire departments named in section 40-9-13(a) of the Code of Alabama exempt, by application of this section, from the payment of the fee required by the Alabama Department of Revenue under section 32-8-6(a)(l) of the Code of Alabama for each application for certificate of title?          FACTS AND ANALYSIS          Your request states that there are multiple volunteer fire departments in Marshall County. You further state that, from time to time, these various departments purchase vehicles that have to be titled through the Alabama Department of Revenue ("Revenue"). Pursuant to section 32-8-6(a)(l) of the Code of Alabama, Revenue requires that the departments pay a fee of fifteen dollars ($15) for issuing and processing documents for each application for certificate of title. The Georgia Mountain Volunteer Fire Department, based on section 40-9-13(a), objects to the payment of the fee.          Section 32-8-6(a)(l) of the Code of Alabama states as follows:

(a) There shall be paid to the department for issuing and processing documents required by this chapter a fee of fifteen dollars ($15) for each of the following transactions:

(1) Each application for certificate of title.

Ala. Code § 32-8-6(a)(1) (2010) (emphasis...