PocketLaw | Code Of Alabama | General Provisions.

General Provisions.

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Authority of Tax Assessor; Duties of Taxpayer.

Commencement and Completion of Assessment; Supplemental Assessment.

Section
40-7-2.1

Timing of Property Assessments, etc., Homestead Exemption.

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

Taxpayer to Attend Appointment and Return List of Property; Failure to Furnish Description of Real Estate.

Oath to Be Administered Before Return Made.

Assessor to Interrogate as to Items and Details of Property; Listing Exempt Property.

When Taxpayer May Mail List or Send by Another Person.

Oath to Be Used on Bottom of Assessment Sheet.

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.