No penalties assessed against any property owner or his property for failure to return property for taxation shall be remitted except by order of the Department of Revenue upon proof that the delinquent taxpayer was absent from the state and had no resident agent therein during the time for making returns of property for taxation, or when such taxpayer labors under the disabilities of minority, or is a lunatic, or upon proof made that he was unable, by reason of sickness, to make such return in the time required by law.
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.