The county revenue commissioner is charged with the lawful and equitable administration of the property tax as required by the state constitution and Title 40 of The Code of Alabama – 1975. The property tax is an example of an ad valorem tax in that the value of the item being taxed determines the amount of tax. In Randolph County motor vehicles, also subject to ad valorem tax, are assessed and taxed by the Tag and Title Department, a division of the Probate Judge’s Office.
  The property tax, universally recognized and acknowledged as the local tax, represents a significant source of revenue or funding for necessary and desired public services in Randolph County.