Collection of Escaped Taxes

Motor vehicles with delinquent registrations are subject to payment of escaped ad valorem taxes for up to two prior years plus the current year when it can be determined a tax lien has attached to the property and the taxes have not been paid, except for the ad valorem taxes that would have been due in arrears for the 1999 tax year.

The two prior years plus the current tax year should be based on the taxpayer's tax years if ownership of the vehicle has not changed. If the ownership of vehicle has changed, the two prior years should be based on the previous owner's tax years, and the current tax year should be based on the date the next tax lien attached to the motor vehicle.

However, when a new owner of a used vehicle registers the newly acquired vehicle and it cannot be determined when the tax lien attached or if the taxes have been paid on the vehicle, collect one preceding tax year (12 months - no interest or penalty) as provided in 40- 12-253, Code of Alabama 1975 in addition to the current tax year, except for the ad valorem taxes that would have been due in arrears for the 1999 tax year. The preceding tax year should be the 12 months prior to the acquired date of the vehicle.

In order to avoid paying escape taxes, please provide a copy of the previous owner's last registration.