The Department of Revenue shall carefully examine and consider said statements and information and shall hear evidence and secure further and additional information as far as may be in its power, whenever it may deem it necessary to do so, to show the true value of properties of such corporations, associations, companies, and individuals and the true value of that portion thereof which is situated within this state and within the respective counties, cities, towns, or other tax districts in this state; and each interested company, corporation, association, or individual may appear before said department and introduce material and relevant testimony before the same touching the true value of said property within this state and the apportionment thereof. From these statements, evidence and information adduced before it, the Department of Revenue shall ascertain, fix, and determine the true value of such property and of the portion thereof which is situated within this state and the respective value of the several portions within the different counties and cities, towns and school districts, or other tax districts having a special assessment in this state, in which such portions are taxable; and for that purpose said department may require and compel by subpoenas to be issued by it any person or persons, or the officers and agents, or any of them, of any company, corporation, or association embraced by the provisions of this title to appear before it with such books, papers, documents, and information as the department may require and to submit themselves to examination by said department, and it shall have all the powers with respect thereto conferred upon it by this title.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 21 - Public Utilities.
Article 1 - General Provisions.
Section 40-21-1 - Department of Revenue to Assess All Property; Applicability of Chapter.
Section 40-21-2 - Verified Statements to Be Filed.
Section 40-21-3 - Reports of All Property Required.
Section 40-21-4 - Detailed Requirements of Reports.
Section 40-21-5 - Reports of Individuals or Associations Not Incorporated.
Section 40-21-6 - Factors to Be Considered in Determining True Value of Entire Property.
Section 40-21-7 - Reports of Railroad Companies.
Section 40-21-8 - Returns of Telegraph and Telephone Companies Generally.
Section 40-21-9 - Details of Returns of Electric Power and Telegraph and Telephone Companies.
Section 40-21-10 - Details of Statements of Water, Gas and Pipeline Companies.
Section 40-21-11 - Sleeping, Parlor, Dining and Chair Car Companies.
Section 40-21-12 - Description of Real Property, Fixtures and Other Tangible Property Within State.
Section 40-21-13 - Total Length of Railroad Lines.
Section 40-21-14 - Statement of Property Outside State.
Section 40-21-15 - Statements of Express Companies.
Section 40-21-16 - Endorsement of Receipt of Statements; Requiring Additional Information.
Section 40-21-18 - Evidence and Witnesses Before Department.
Section 40-21-20 - What Considered in Arriving at Taxable Value of Property.
Section 40-21-21 - Franchises and Intangible Property Subject to Taxation.
Section 40-21-23 - Notice of Valuation Sent by Department.
Section 40-21-25 - Determining Tax Value of Franchises and Intangibles.
Section 40-21-26 - Local Taxes on Franchises and Intangibles.
Section 40-21-27 - Apportionment of Local Taxes.
Section 40-21-28 - Entry and Collection of Local Taxes.
Section 40-21-29 - Stockholders Not Required to List Shares or Pay Ad Valorem Taxes Thereon.
Section 40-21-30 - Description of Franchises and Intangibles.
Section 40-21-32 - Procuring Information From Other Sources When Taxpayer Fails to Comply.
Section 40-21-33 - Duties of Receivers, Assignees or Trustees in Bankruptcy.
Section 40-21-34 - Report of Commission to Assessors; Entries by Assessors.