CENTRE — Local officials are about to resume charging an annual tax on campers, travel trailers and recreational vehicles residing in Cherokee County that they have had the ability to levy since 1988.

A short-lived effort to collect the taxes in the early 1990s ended after the men hired to do the job retired. In another instance a few years ago, the county called off collection efforts after out-of-state visitors complained about having to pay the tax.

Later this month during his travels around the county, Business License Inspector Larry Wilson will begin traveling the county looking for decals that signify a camper owner has paid the annual ad valorem (Latin for “according to value”) tax on the vehicle.

“I'll begin with campgrounds and other areas around Weiss Lake,” Wilson said. “That's probably where we will find most of the vehicles we're looking for.”

If Wilson doesn't see what he's looking for on the side of the travel trailer, the front entrance will get a waterproof door hanger informing the owner that he has 10 days to present proper documentation to the Cherokee County Tag Office (located in the Administrative Building in Centre), pay the annual tax, and receive standard car tag and current-year decal. After the deadline passes, the owner will receive an $18.50 citation.

Wilson said he does not yet know how many potential violators he is looking for. One county official speculated the number could be well into the thousands.

“We believe there are anywhere from 12,000 to 14,000 motor homes and travel trailers in Cherokee County,” said Probate Judge Melvyn Salter. “Right now we have no way of knowing the exact number that aren't paying, but we think we might be missing out on as much as$500,000 in annual taxes.”

Wilson will begin gathering statistical information on July 15, when the policy goes into effect and he hits the road.

According to the state of Alabama, it doesn't make any difference whether the camper or travel trailer is mobile or has been made a permanent fixture on the property.

“The Department of Revenue in 1992 issued a statement declaring that ad valorem tax is due even if the trailer is never used on the highway,” Salter said. “People are going to complain, but the law says you have to pay the tax every year even if it's just sitting there.”

Salter said the amount of the tax owed will be based on the trailer or camper's value as determined by the official Alabama Motor Vehicle Assessment. He said a vague 1975 law was amended in 1988 to more thoroughly define what qualifies as a travel trailer, camper or mobile home.

“That's when they began to say that all those types of recreational vehicles, including mobile homes, were personal property” and subject to ad valorem taxes, Salter said.

Wilson said he will also be looking for mobile homes that do not display proper decals indicating taxes have been paid. Owners will get a door hanger with instructions to visit the Cherokee County tax assessor's office or risk receiving a citation of $18.50.