On or after the first day of each month, but not later than the last day of each month preceding the month in which the license is due, the county license commissioner may mail a form requesting the information hereinafter specified to all owners of motor vehicles or privilege licenses, or both, listed as such in the license records. Such form shall be provided by the State Department of Revenue and shall contain spaces for the name and address of the owner of the motor vehicle, the make, the model, and serial number of the vehicle, and such other information with respect thereto as the Department of Revenue may prescribe. The form shall also contain a space for the correct amount of the ad valorem taxes (state, county, school district, and municipal), the amount of the motor vehicle license due thereon, the issuance fee, and the mailing fee provided for herein; it shall also contain a space for the owner to fill in his or her present address if different from that shown in the application form and a space for his or her signature. The form shall be filled in by the department with the name and address of the owner, the description of the motor vehicle, the license tax and fees to become due as so noted or otherwise shown on the license registration and transfer records, and the amount of ad valorem tax due on the motor vehicle for the preceding tax year. The commissioner may then cause the application form so filed to be mailed to the owner of the motor vehicle at his or her address shown thereon, or to the address which the owner requests that the application form be mailed to. The owner of the motor vehicle, if he or she is still the owner of the motor vehicle, and if he or she desires to pay his or her motor vehicle ad valorem taxes and license tax and secure his or her motor registration tag by mail, shall sign the application form, indicating thereon any change of address and return the same by mail with his or her remittance for ad valorem taxes, license taxes, and fees as shown thereon to the commissioner. Money orders and checks for the payment of such taxes shall be made payable to the county license commissioner and upon receipt of the signed application form and remittance and collection for the amount properly due for ad valorem tax and fees, the county license commissioner shall thereupon mail a receipt for such taxes and fees and the license tag for his or her motor vehicle to the owner thereof. When an application form is returned to the commissioner unsigned or with less than the correct amount of the taxes and fees, such form shall be returned to the owner for correction or for signature. A return of such application or remittance shall not be construed as a time extension for such payment. An additional fee equal to the original fee for issuance, handling, recording, or transfer of any combination of these shall be charged for aforementioned returns. Failure of the county license commissioner to provide notification as provided herein shall not relieve the motor vehicle owner of the responsibility of procuring his or her license and tags as otherwise required by law.
Last modified: May 3, 2021