Code of Alabama
Chapter 9A - Reporting of Tax Exempt Property by Lessee.
Section 40-9A-5 - Tax Assessor May Require Government Entities to Provide Information for Use in Ascertaining Accuracy of Information.

A county tax assessor may require any public authority, county, or municipality of the State of Alabama that owns property which must be reported to the assessor under the provisions of Section 40-9A-2 to provide any information in its possession to such assessor for use in ascertaining the completeness and accuracy of the information provided under Section 40-9A-2.