The property of every minor shall be listed by his guardian, if he has one; if he has no guardian, by his father, if living; if the father is dead, by his mother, if living; if the mother is also dead or married, by the person having it in charge; of the wife, by the husband, if living and sane, and the parties reside together; if the husband is dead or insane, or he is not living with his wife, by the wife; of any person for whose benefit the property is held in trust, by the trustee; of every deceased person, by the executor or administrator, but if there be no executor or administrator by any person having an interest in the estate of said decedent by bequest or devise or under the laws of descent and distribution; of those whose property is in the hands of receivers, by such receivers; of every firm or body corporate, by the partner, president, principal officer, or agent thereof; property in the hands or custody of any public officer or appointee of a court, by such officer or appointee; of those absent or unknown, by their agents; or by the person having it in charge; of insane or idiotic persons of full age, by their guardians, if they have any; if they have no guardian, by the person having it in charge; of the lessors of real property, by such lessors; and all persons herein required to list property for others shall list it separately from their own and in the name of the owner thereof, and shall also, as far as practicable, give the residence and address of the owner, but the failure to give such residence and address shall not invalidate the assessment.
Structure 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 40-7-5 - Oath to Be Administered Before Return Made.
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 40-7-10 - 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 40-7-14 - 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 40-7-19 - Demand Against Persons Failing to Make Returns.
Section 40-7-20 - Separate Returns to Be Filed in Individual and Fiduciary Capacity.
Section 40-7-22 - 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 40-7-28 - 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 40-7-44 - 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.
Section 40-7-50 - Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc.