2015 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 7 - ASSESSMENT OF TAXES GENERALLY.
Article 1 - General Provisions.
Section 40-7-14 - Taxpayer to give estimated values; preceding year's valuation entered by assessor.
The person giving in property for taxation shall enter upon said list his estimated value of every item of personal property listed, for the information of the official or officials whose duty it is to fix the assessment valuation of taxable property, but nothing in this title shall be construed as requiring the taxpayer to make oath as to the value of the property. It shall be the duty of the tax assessor to enter upon the tax return in the column provided the next preceding year's valuation for assessment of real estate and improvements and also to note on the tax return list whether there has been any physical change, such as in improvements, etc., since the preceding year's assessment was made. Every person shall enter upon the assessment list his occupation and post-office address.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §45.)Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
