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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 7 - Assessment of T...
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Article 1 - General Provisions.
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 Department of Revenue; hearing objections.
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.