Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 7 - Assessment of Taxes Generally.

Section 40-7-3 - Duty of Assessor to Visit Voting Places for Purpose of Listing; Notice of Times Assessor Will Attend to Receive Returns. - Between October 1 and January 1 of each year, the...

Section 40-7-4 - Taxpayer to Attend Appointment and Return List of Property; Failure to Furnish Description of Real Estate. - It is the duty of every person in every election...

Section 40-7-5 - Oath to Be Administered Before Return Made. - The tax assessor or his deputy or any other officer...

Section 40-7-6 - Assessor to Interrogate as to Items and Details of Property; Listing Exempt Property. - After administering the foregoing oath, the assessor, his deputy, or...

Section 40-7-7 - When Taxpayer May Mail List or Send by Another Person. - When a taxpayer resides out of the county, or by...

Section 40-7-8 - Oath to Be Used on Bottom of Assessment Sheet. - Each person making return of property for assessment shall, after...

Section 40-7-9 - Assessor Authorized to Correct Error in Computing Taxes Due. - Whenever a manifest error is found in the calculation of...

Section 40-7-9.1 - Correction of Error Made in Assessment, Computation, etc.; Collection and Refunds Due to Errors. - Whenever an error is found in the assessment, computation, or...

Section 40-7-10 - Allowance of Statutory Exemptions; Property No Longer Exempt. - The tax assessor shall have the right and authority beginning...

Section 40-7-11 - Failure to Report Improvements. - Should any person making improvements on a structure or building...

Section 40-7-12 - Fraudulent Failure to Report Change in Condition of Property, Etc. - Any person who fraudulently fails, neglects, or refuses to notify...

Section 40-7-13 - Assessment of Property in Possession of Commission Merchants and Assignees and Consignees Authorized to Sell. - Commission merchants and all persons trading and dealing on commission,...

Section 40-7-14 - Taxpayer to Give Estimated Values; Preceding Year's Valuation Entered by Assessor. - The person giving in property for taxation shall enter upon...

Section 40-7-15 - Property to Be Appraised at Fair Market Value. - Except as otherwise provided by law, for the purpose of...

Section 40-7-16 - How Real Estate May Be Described. - The description of real estate may be as follows: (1)...

Section 40-7-17 - By Whom Property Should Be Listed. - The property of every minor shall be listed by his...

Section 40-7-18 - Allocation of Tax Obligation Between Transferor and Foreign Corporate Transferee of Property Sold for Certain Purposes. - (a) The public interest lying in the promotion of business...

Section 40-7-19 - Demand Against Persons Failing to Make Returns. - After December 31 in each year, the assessor shall in...

Section 40-7-20 - Separate Returns to Be Filed in Individual and Fiduciary Capacity. - Every person of full age and sound mind and every...

Section 40-7-21 - Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes. - (a) It shall be a Class C misdemeanor for any...

Section 40-7-22 - Procedure by Assessor Upon Failure to Procure List. - Having failed to procure on verbal or written demand from...

Section 40-7-23 - Assessment of Escaped Taxes; Avoidance of Penalty; Notice and Collection. - (a) Whenever the tax assessor, county revenue commissioner, or other...

Section 40-7-24 - Failure to Make Return of Gross or Net Receipts or Commissions From Business. - When any person or any company, corporation, or association existing...

Section 40-7-25 - Estimation of Fair Market Value; Assessment List; Notice; Objections. - Except as otherwise provided by law, the assessing official shall,...

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... - (a) For ad valorem tax years beginning on and after...

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. - (a) Any owner of eligible taxable property described in Section...

Section 40-7-25.3 - Current Use Value of Class Iii Property - Conversion of Property to Other Taxable Use. - If the sale or other disposition of taxable property qualified...

Section 40-7-25.4 - Current Use Value of Class Iii Property — Abatement of Tax Under Section 40–7–25.3. - (a) The governing body of a county may grant an...

Section 40-7-26 - Department of Revenue May Act in Advisory Capacity; Effect of Approval of Valuation by Department; Nonapproved Assessment Docket. - The Department of Revenue or the agents or assistants thereof...

Section 40-7-27 - Assessor to Certify Correctness of Returns, Notify Department of Revenue and Deliver to Board of Equalization. - When the assessor shall have completed his work of assessing,...

Section 40-7-28 - Correction of Improvement Assessment When Improvements Nonexistent. - When, prior to March 1 next after the close of...

Section 40-7-29 - By Whom and When Penalties Remitted. - No penalties assessed against any property owner or his property...

Section 40-7-30 - Assessor Notified of Appointment of Fiduciaries. - It shall be the duty of the judges of probate,...

Section 40-7-31 - Assessment to "Owners unknown." - Whenever the tax assessor knows or learns of any property,...

Section 40-7-32 - Fees of Assessor for Returns on Escaped Property. - The assessor shall be entitled to a fee for making...

Section 40-7-33 - Book of Assessments - Required; Form; Use of Assessment Lists in Lieu of Book. - The tax assessor must make and enter in an assessment...

Section 40-7-34 - Book of Assessments - to Be Certified by Department. - After the book of assessments has been completed as provided...

Section 40-7-35 - Same Abstracts of Property Contained in Book. - When the book of assessments has been completed, the county...

Section 40-7-36 - Book Showing Amount of Taxes Delivered to Collector. - After the book of assessments has been completed as provided...

Section 40-7-37 - Plat Books - Blocks and Lots Platted and Recorded. - It is the duty of the tax assessor of every...

Section 40-7-38 - Plat Books - All Real Estate. - The tax assessor shall make, or cause to be made,...

Section 40-7-39 - Plat Books - Annual Revision. - The tax assessor shall each year, before October 1 in...

Section 40-7-40 - Plat Books - Failure to Comply With Sections 40-7-37 Through 40-7-39. - In the event the tax assessor shall fail to comply...

Section 40-7-41 - Plat Books - Where Kept. - Such maps and plat books shall be kept in the...

Section 40-7-42 - Levy of Taxes From Book of Assessments. - (a) The county commission, at the first regular meeting in...

Section 40-7-43 - Duties of Assessor When He Has Reason to Believe Property May Be Removed or Otherwise Escape Taxation. - When the tax assessor has reason to believe that any...

Section 40-7-44 - Assessment Against Auctioneers. - The tax assessor shall assess the taxes against each auctioneer,...

Section 40-7-45 - Appeals - Right; Time. - From any final assessment or valuation of property for taxation...

Section 40-7-46 - Appeals - Notice. - Any taxpayer desiring to appeal under Section 40-7-45 shall file...

Section 40-7-47 - Appeals - Trial. - In the trial on appeal, the court shall direct or...

Section 40-7-48 - Appeals - Judgment of Revaluation. - Upon the notice being given and bond filed as required...

Section 40-7-49 - Rules and Regulations. - The Department of Revenue is hereby authorized to adopt, promulgate,...

Section 40-7-50 - Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc. - (a) A minimum annual contribution of three dollars ($3) may...

Article 1A - Business Personal Property Tax.

Section 40-7-55 - Short Form Tax Return; Itemized Listings. - (a) Prior to October 1, 2014, the Department of Revenue...

Section 40-7-56 - Optional Personal Property Assessment Link. - (a) No later than September 30, 2016, the Department of...

Section 40-7-57 - Filing Returns; Penalites and Interest. - (a) No taxpayer shall be required to use the OPPAL...

Section 40-7-58 - Design and Operation of System; Advisory Committee. - (a)(1) To ensure that local taxing jurisdictions have meaningful input...

Section 40-7-59 - Alternative Systems. - Notwithstanding any other provision of this article, no county property...

Article 2 - Statewide Property Reappraisal.

Division 1 - General Provisions.

Section 40-7-60 - Inspection and Supervision of Program; Regulation by Schedule of Individual County-by-County Reappraisal. - It shall be the function, duty, and responsibility of the...

Section 40-7-61 - Procedures and Standards; Contract Work to Be Inspected and Approved by Department. - The Department of Revenue shall prescribe procedures and shall set...

Section 40-7-62 - Property Appraised at Fair and Reasonable Market Value; Basis of Assessment for Ad Valorem Taxes. - Each county governing body of this state, through its respective...

Section 40-7-63 - Time for Completion of Appraisal. - The appraisal of property shall be commenced and completed for...

Section 40-7-64 - Department to Prescribe Procedures, Standards, Forms, Records, and Progress Reports for Counties and to Design Permanent Uniform Record System. - The Department of Revenue shall prescribe for the counties the...

Section 40-7-65 - Employment of Appraisal Firms as Consultants; Firms or Appraisers to Be Bona Fide State Residents. - The Department of Revenue may, with the approval of the...

Section 40-7-66 - Consultations With County Governing Bodies and Tax Assessors; Determination of System of Appraisal; General Schedule for Completion of Appraisal to Be Established. - The Department of Revenue shall consult and advise with the...

Section 40-7-67 - Department May Act When County Fails to Comply; Personnel; Employees of County to Meet Department's Requirements Without Becoming Employees of State Merit System; Appraiser's Qualifications. - (a) Should any county fail or refuse for any reason...

Section 40-7-68 - Cost of Program for Equalization of Ad Valorem Taxes to Be Prorated Among County Agencies. - The cost of any program for the equalization of ad...

Section 40-7-69 - Authority to Issue Revenue Bonds to Finance Program. - The county governing bodies of the several counties are hereby...

Section 40-7-70 - Annual Appropriation to Department; Establishment of Fund to Maintain Program of Equalization; Credit Against State's Portion of Expenses in County Reappraisal; County May Be Charged Pro Rata Share of Expense. - There is hereby appropriated to the Department of Revenue the...

Section 40-7-71 - Department to Certify That County Property Appraised at Fair Market Value; Basis for Equalization of Assessments; Values Subject to Review; Hearing of Complaints; Appeals; Compensation of Members of County Board of Equalization. - Where the property of a county has been appraised at...

Section 40-7-72 - Additional Appropriations. - There is hereby appropriated to the Department of Revenue to...

Section 40-7-74 - Administration of Program. - The statewide property reappraisal program shall be administered by the...

Section 40-7-73 - Avoidance or Frustration of Provisions or Intent of Article. - Any public official having responsibility in the statewide equalization program...

Section 40-7-75 - Reappraisal of Taxable Property in Marshall County. - (a) Pursuant to this division, the Alabama Department of Revenue...

Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.

Section 40-7-90 - Definitions. - For purposes of this division, the following terms shall have...

Section 40-7-91 - Legislative Intent. - It is the intention of the Legislature by the passage...

Section 40-7-92 - Authorization to Issue Warrants. - Each county shall have the power from time to time...

Section 40-7-93 - Special Pledges for Payment. - The governing body of the county issuing any such warrants...

Section 40-7-94 - Authorization to Issue Refunding Warrants. - Each such county may in like manner from time to...

Section 40-7-95 - Warrants to Be Legal Investments for Trust Funds. - Unless otherwise directed by the court having jurisdiction thereof or...

Section 40-7-96 - Issuance of Warrants Deemed to Constitute Audit and Allowance of Claim. - The issuance of warrants and any interest coupons applicable thereto,...

Section 40-7-97 - Conflicts With Other Laws. - Insofar as the provisions of this division may be inconsistent...

Section 40-7-98 - Payment of Pro Rata Shares of Principal of and Interest on Warrants. - The principal of and interest on the warrants issued under...

Section 40-7-99 - Warrants Exempt From Laws Relative to Usury, Interest, Etc. - Any warrants issued by a county under the provisions of...

Section 40-7-100 - Division Supplemental to Division 1 of This Article. - The provisions of and powers conferred by this division shall...

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Code of Alabama Title 40 - Revenue and Taxation. Chapter 7 - Assessment of Taxes Generally.

Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 7 - Assessment of Taxes Generally.