Between October 1 and January 1 of each year, the tax assessor shall in all counties having a population of 100,000 or less visit each voting place in each precinct for the purpose of listing property for taxation, and he shall remain there one day in all county precincts and towns of less than 1,000 inhabitants from 8:00 A.M. until 4:00 P.M. In towns, other than county seats, of 5,000 inhabitants or more, he shall remain at each place of appointment for one week, either by himself or deputy. In places of 1,000 inhabitants and not over 5,000, he shall remain at the place of appointment for three days, either by himself or deputy. The assessor shall give at least 10 days' notice by advertisement in a newspaper, if there is one published in the county, and by bills posted at five or more public places in each election precinct of the time when he will attend to receive the tax returns. Upon the failure of the tax assessor to give the notice required by this section or to attend any appointment made by him in any precinct, he shall, after legal notice, fill new appointments or forfeit all claims to fees from such persons in such precinct as were disappointed by his nonattendance. He shall keep the office open at the courthouse all the year around. The county commission may, by order duly entered on its minutes as other orders and decrees of the commission are entered, relieve the tax assessor from making visits to each voting place in each precinct as above provided when, in the opinion of the commission, it is deemed advisable.
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.