(1) All manufactured homes subject to the
registration fee shall be issued a decal provided by the Alabama Department of
Revenue. The decals are sequentially numbered and the disposition of each decal
shall be subject to audit. There shall be a $5 issuance fee charged for
issuance of all decals except as otherwise specified in this rule. (Section
40-12-255(a),
Code of Ala. 1975)
(2) The manufactured home owner shall
immediately attach the decal to and at all times thereafter display the decal
at eye level on the outside finish of the manufactured home for which the decal
was issued. The decal shall be located one foot from the right corner on the
side facing the street so as to be clearly visible from the street. The issuing
official will place the appropriate classification letter on the designated
area of the decal prior to issuing a registration decal.
(3) In the event a manufactured home owner
who has been previously issued a manufactured home decal informs the county
decal issuing official that the previously issued decal has been lost, stolen,
or in some way damaged to the point it is unusable, the county decal issuing
official may issue a replacement decal. The county issuing official must first
verify the type of decal originally issued and the decal number from the
records. If the decal has been damaged to the point it is unusable the issuing
official must request the surrender of the damaged decal. The county decal
issuing official shall then have the manufactured home owner sign an affidavit
affirming the fact that the originally issued decal was lost, stolen, or
damaged to the point it is unusable. (Sample affidavit is included below) The
county decal issuing official will then note in the record the disposition of
the original decal and the fact that it is now invalid. The county decal
issuing official may then issue a replacement decal and record the necessary
information in the record. If the decal being replaced is a registration decal
no additional registration fees will be due however an additional five dollar
issuance fee will be due and payable for all issued decals.
Sample Affidavit:
AFFIDAVIT
Manufactured Home Decal Lost, Stolen, or
Damaged
This is to affirm that I am the owner of the manufactured home
for which () registration decal or () ad valorem decal number __________ was
originally issued for tax year _______ and that said decal has been () lost, (
) stolen, or () damaged to the point it is unusable.
Subject to the Penalty of PERJURY under the laws of the STATE
OF ALABAMA, I, the undersigned hereby affirm the information hereon is true and
correct.
_________________________
Signature of Owner
________
Date
_________________________
County Issuing Official
________
Date
Notes
Ala. Admin. Code
r. 810-4-2-.06
Original rule filed
February 18, 1993; effective March 26, 1993. Amended: January 26, 1998;
effective March 2, 1998. Amended: Filed December 15, 2004; effective January
19, 2005.
Amended by
Alabama
Administrative Monthly Volume XXXVII, Issue No. 08, May 31, 2019,
eff. 6/10/2019.
Authors: Monica Mason, Will Martin
Authority:
Code of Ala.
1975, ยงยง
40-2A-7(a)(5),
40-7-61,
40-7-64,
40-12-255.
