Code of Alabama
Article 1 - General Provisions.
Section 40-7-40 - Plat Books - Failure to Comply With Sections 40-7-37 Through 40-7-39.

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 40-7-3 - Duty of Assessor to Visit Voting Places for Purpose of Listing; Notice of Times Assessor Will Attend to Receive Returns.

Section 40-7-4 - Taxpayer to Attend Appointment and Return List of Property; Failure to Furnish Description of Real Estate.

Section 40-7-5 - Oath to Be Administered Before Return Made.

Section 40-7-6 - Assessor to Interrogate as to Items and Details of Property; Listing Exempt Property.

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 40-7-9.1 - Correction of Error Made in Assessment, Computation, etc.; Collection and Refunds Due to Errors.

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 40-7-13 - Assessment of Property in Possession of Commission Merchants and Assignees and Consignees Authorized to Sell.

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 40-7-18 - Allocation of Tax Obligation Between Transferor and Foreign Corporate Transferee of Property Sold for Certain Purposes.

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 40-7-21 - Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes.

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 40-7-25.1 - Current Use Value of Class Iii Property - Definition; Appraisal of Property at Request of Owner; Legislative Intent; Applicability of Section; Method of Valuation; Factors Considered in Appraisal; Rules and Regulations of Departme...

Section 40-7-25.2 - Current Use Value of Class Iii Property - Qualification Procedure; Appeal From Denial of Application; New Owner Required to Reapply Upon Sale of Property.

Section 40-7-25.3 - Current Use Value of Class Iii Property - Conversion of Property to Other Taxable Use.

Section 40-7-25.4 - Current Use Value of Class Iii Property — Abatement of Tax Under Section 40–7–25.3.

Section 40-7-26 - Department of Revenue May Act in Advisory Capacity; Effect of Approval of Valuation by Department; Nonapproved Assessment Docket.

Section 40-7-27 - Assessor to Certify Correctness of Returns, Notify Department of Revenue and Deliver to Board of Equalization.

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 40-7-43 - Duties of Assessor When He Has Reason to Believe Property May Be Removed or Otherwise Escape Taxation.

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.