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2013 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 7 - ASSESSMENT OF TAXES GENERALLY.
Article 1 General Provisions.- Section 40-7-1 - Authority of tax assessor; duties of taxpayer.
- Section 40-7-2 - Commencement and completion of assessment; supplemental assessment.
- Section 40-7-2.1 - Timing of property assessments, etc., homestead exemption.
- Section 40-7-3 - Duty of assessor to visit voting places for purpose of listing; notice of times assessor will attend to receive returns.
- Section 40-7-4 - Taxpayer to attend appointment and return list of property; failure to furnish description of real estate.
- Section 40-7-5 - Oath to be administered before return made.
- Section 40-7-6 - Assessor to interrogate as to items and details of property; listing exempt property.
- Section 40-7-7 - When taxpayer may mail list or send by another person.
- Section 40-7-8 - Oath to be used on bottom of assessment sheet.
- Section 40-7-9 - Assessor authorized to correct error in computing taxes due.
- Section 40-7-9.1 - Correction of error made in assessment, computation, etc.; collection and refunds due to errors.
- Section 40-7-10 - Allowance of statutory exemptions; property no longer exempt.
- Section 40-7-11 - Failure to report improvements.
- Section 40-7-12 - Fraudulent failure to report change in condition of property, etc.
- Section 40-7-13 - Assessment of property in possession of commission merchants and assignees and consignees authorized to sell.
- Section 40-7-14 - Taxpayer to give estimated values; preceding year's valuation entered by assessor.
- Section 40-7-15 - Property to be appraised at fair market value.
- Section 40-7-16 - How real estate may be described.
- Section 40-7-17 - By whom property should be listed.
- Section 40-7-18 - Allocation of tax obligation between transferor and foreign corporate transferee of property sold for certain purposes.
- Section 40-7-19 - Demand against persons failing to make returns.
- Section 40-7-20 - Separate returns to be filed in individual and fiduciary capacity.
- Section 40-7-21 - Failure to fill out schedules or lists or give information or subscribe oaths; authority for enforcement of imposed taxes.
- Section 40-7-22 - Procedure by assessor upon failure to procure list.
- Section 40-7-23 - Assessment of escaped taxes; avoidance of penalty; notice and collection.
- Section 40-7-24 - Failure to make return of gross or net receipts or commissions from business.
- Section 40-7-25 - Estimation of fair market value; assessment list; notice; objections.
- Section 40-7-25.1 - Current use value of Class III property - Definition; appraisal of property at request of owner; legislative intent; applicability of section; method of valuation; factors considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
- Section 40-7-25.2 - Current use value of Class III property - Qualification procedure; appeal from denial of application; new owner required to reapply upon sale of property.
- Section 40-7-25.3 - Current use value of Class III property - Conversion of property to other taxable use.
- Section 40-7-26 - Department of Revenue may act in advisory capacity; effect of approval of valuation by department; nonapproved assessment docket.
- Section 40-7-27 - Assessor to certify correctness of returns, notify Department of Revenue and deliver to board of equalization.
- Section 40-7-28 - Correction of improvement assessment when improvements nonexistent.
- Section 40-7-29 - By whom and when penalties remitted.
- Section 40-7-30 - Assessor notified of appointment of fiduciaries.
- Section 40-7-31 - Assessment to "owners unknown."
- Section 40-7-32 - Fees of assessor for returns on escaped property.
- Section 40-7-33 - Book of assessments - Required; form; use of assessment lists in lieu of book.
- Section 40-7-34 - Book of assessments - To be certified by department.
- Section 40-7-35 - Same abstracts of property contained in book.
- Section 40-7-36 - Book showing amount of taxes delivered to collector.
- Section 40-7-37 - Plat books - Blocks and lots platted and recorded.
- Section 40-7-38 - Plat books - All real estate.
- Section 40-7-39 - Plat books - Annual revision.
- Section 40-7-40 - Plat books - Failure to comply with Sections 40-7-37 through 40-7-39.
- Section 40-7-41 - Plat books - Where kept.
- Section 40-7-42 - Levy of taxes from book of assessments.
- Section 40-7-43 - Duties of assessor when he has reason to believe property may be removed or otherwise escape taxation.
- Section 40-7-44 - Assessment against auctioneers.
- Section 40-7-45 - Appeals - Right; time.
- Section 40-7-46 - Appeals - Notice.
- Section 40-7-47 - Appeals - Trial.
- Section 40-7-48 - Appeals - Judgment of revaluation.
- Section 40-7-49 - Rules and regulations.
Division 1 General Provisions.
- Section 40-7-60 - Inspection and supervision of program; regulation by schedule of individual county-by-county reappraisal.
- Section 40-7-61 - Procedures and standards; contract work to be inspected and approved by department.
- Section 40-7-62 - Property appraised at fair and reasonable market value; basis of assessment for ad valorem taxes.
- Section 40-7-63 - Time for completion of appraisal.
- Section 40-7-64 - Department to prescribe procedures, standards, forms, records, and progress reports for counties and to design permanent uniform record system.
- Section 40-7-65 - Employment of appraisal firms as consultants; firms or appraisers to be bona fide state residents.
- Section 40-7-66 - Consultations with county governing bodies and tax assessors; determination of system of appraisal; general schedule for completion of appraisal to be established.
- Section 40-7-67 - Department may act when county fails to comply; personnel; employees of county to meet department's requirements without becoming employees of state Merit System; appraiser's qualifications.
- Section 40-7-68 - Cost of program for equalization of ad valorem taxes to be prorated among county agencies.
- Section 40-7-69 - Authority to issue revenue bonds to finance program.
- Section 40-7-70 - Annual appropriation to department; establishment of fund to maintain program of equalization; credit against state's portion of expenses in county reappraisal; county may be charged pro rata share of expense.
- Section 40-7-71 - Department to certify that county property appraised at fair market value; basis for equalization of assessments; values subject to review; hearing of complaints; appeals; compensation of members of county board of equalization.
- Section 40-7-72 - Additional appropriations.
- Section 40-7-74 - Administration of program.
- Section 40-7-73 - Avoidance or frustration of provisions or intent of article.
- Section 40-7-75 - Reappraisal of taxable property in Marshall County.
- Section 40-7-90 - Definitions.
- Section 40-7-91 - Legislative intent.
- Section 40-7-92 - Authorization to issue warrants.
- Section 40-7-93 - Special pledges for payment.
- Section 40-7-94 - Authorization to issue refunding warrants.
- Section 40-7-95 - Warrants to be legal investments for trust funds.
- Section 40-7-96 - Issuance of warrants deemed to constitute audit and allowance of claim.
- Section 40-7-97 - Conflicts with other laws.
- Section 40-7-98 - Payment of pro rata shares of principal of and interest on warrants.
- Section 40-7-99 - Warrants exempt from laws relative to usury, interest, etc.
- Section 40-7-100 - Division supplemental to Division 1 of this article.
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