Chapter 7. Assessment of Taxes Generally
Article 1. General Provisions
- Ala. Code § 40-7-1 (1975) Authority of Tax Assessor; Duties of Taxpayer
- Ala. Code § 40-7-2 (1975) Commencement and Completion of Assessment; Supplemental Assessment
- Ala. Code § 40-7-2.1 (1975) Timing of Property Assessments, Etc., Homestead Exemption
- Ala. Code § 40-7-3 (1975) Duty of Assessor to Visit Voting Places For Purpose of Listing; Notice of Times Assessor Will Attend to Receive Returns
- Ala. Code § 40-7-4 (1975) Taxpayer to Attend Appointment and Return List of Property; Failure to Furnish Description of Real Estate
- Ala. Code § 40-7-5 (1975) Oath to Be Administered Before Return Made
- Ala. Code § 40-7-6 (1975) Assessor to Interrogate As to Items and Details of Property; Listing Exempt Property
- Ala. Code § 40-7-7 (1975) When Taxpayer May Mail List Or Send By Another Person
- Ala. Code § 40-7-8 (1975) Oath to Be Used On Bottom of Assessment Sheet
- Ala. Code § 40-7-9 (1975) Assessor Authorized to Correct Error In Computing Taxes Due
- Ala. Code § 40-7-9.1 (1975) Correction of Error Made In Assessment, Computation, Etc.; Collection and Refunds Due to Errors
- Ala. Code § 40-7-10 (1975) Allowance of Statutory Exemptions; Property No Longer Exempt
- Ala. Code § 40-7-11 (1975) Failure to Report Improvements
- Ala. Code § 40-7-12 (1975) Fraudulent Failure to Report Change In Condition of Property, Etc
- Ala. Code § 40-7-13 (1975) Assessment of Property In Possession of Commission Merchants and Assignees and Consignees Authorized to Sell
- Ala. Code § 40-7-14 (1975) Taxpayer to Give Estimated Values; Preceding Year's Valuation Entered By Assessor
- Ala. Code § 40-7-15 (1975) Property to Be Appraised At Fair Market Value
- Ala. Code § 40-7-16 (1975) How Real Estate May Be Described
- Ala. Code § 40-7-17 (1975) By Whom Property Should Be Listed
- Ala. Code § 40-7-18 (1975) Allocation of Tax Obligation Between Transferor and Foreign Corporate Transferee of Property Sold For Certain Purposes
- Ala. Code § 40-7-19 (1975) Demand Against Persons Failing to Make Returns
- Ala. Code § 40-7-20 (1975) Separate Returns to Be Filed In Individual and Fiduciary Capacity
- Ala. Code § 40-7-21 (1975) Failure to Fill Out Schedules Or Lists Or Give Information Or Subscribe Oaths; Authority For Enforcement of Imposed Taxes
- Ala. Code § 40-7-22 (1975) Procedure By Assessor Upon Failure to Procure List
- Ala. Code § 40-7-23 (1975) Assessment of Escaped Taxes; Avoidance of Penalty; Notice and Collection
- Ala. Code § 40-7-24 (1975) Failure to Make Return of Gross Or Net Receipts Or Commissions From Business
- Ala. Code § 40-7-25 (1975) Estimation of Fair Market Value; Assessment List; Notice; Objections
- Ala. Code § 40-7-25.1 (1975) 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
- Ala. Code § 40-7-25.2 (1975) Current Use Value of Class III Property - Qualification Procedure; Appeal From Denial of Application; New Owner Required to Reapply Upon Sale of Property
- Ala. Code § 40-7-25.3 (1975) Current Use Value of Class III Property - Conversion of Property to Other Taxable Use
- Ala. Code § 40-7-25.4 (1975) Current Use Value of Class III Property - Abatement of Tax Under Section 40-7-25.3.
- Ala. Code § 40-7-26 (1975) Department of Revenue May Act In Advisory Capacity; Effect of Approval of Valuation By Department; Nonapproved Assessment Docket
- Ala. Code § 40-7-27 (1975) Assessor to Certify Correctness of Returns, Notify Department of Revenue and Deliver to Board of Equalization
- Ala. Code § 40-7-28 (1975) Correction of Improvement Assessment When Improvements Nonexistent
- Ala. Code § 40-7-29 (1975) By Whom and When Penalties Remitted
- Ala. Code § 40-7-30 (1975) Assessor Notified of Appointment of Fiduciaries
- Ala. Code § 40-7-31 (1975) Assessment to "Owners Unknown."
- Ala. Code § 40-7-32 (1975) Fees of Assessor For Returns On Escaped Property
- Ala. Code § 40-7-33 (1975) Book of Assessments - Required; Form; Use of Assessment Lists In Lieu of Book
- Ala. Code § 40-7-34 (1975) Book of Assessments - to Be Certified By Department
- Ala. Code § 40-7-35 (1975) Same Abstracts of Property Contained In Book
- Ala. Code § 40-7-36 (1975) Book Showing Amount of Taxes Delivered to Collector
- Ala. Code § 40-7-37 (1975) Plat Books - Blocks and Lots Platted and Recorded
- Ala. Code § 40-7-38 (1975) Plat Books - All Real Estate
- Ala. Code § 40-7-39 (1975) Plat Books - Annual Revision
- Ala. Code § 40-7-40 (1975) Plat Books - Failure to Comply With Sections 40-7-37 Through 40-7-39
- Ala. Code § 40-7-41 (1975) Plat Books - Where Kept
- Ala. Code § 40-7-42 (1975) Levy of Taxes From Book of Assessments
- Ala. Code § 40-7-43 (1975) Duties of Assessor When He Has Reason to Believe Property May Be Removed Or Otherwise Escape Taxation
- Ala. Code § 40-7-44 (1975) Assessment Against Auctioneers
- Ala. Code § 40-7-45 (1975) Appeals - Right; Time
- Ala. Code § 40-7-46 (1975) Appeals - Notice
- Ala. Code § 40-7-47 (1975) Appeals - Trial
- Ala. Code § 40-7-48 (1975) Appeals - Judgment of Revaluation
- Ala. Code § 40-7-49 (1975) Rules and Regulations
- Ala. Code § 40-7-50 (1975) Voluntary Check-Off Designation For Alabama Association of Rescue Squads, Inc
Article 1a. Business Personal Property Tax
- Ala. Code § 40-7-55 (1975) Short Form Tax Return; Itemized Listings
- Ala. Code § 40-7-56 (1975) Optional Personal Property Assessment Link
- Ala. Code § 40-7-57 (1975) Filing Returns; Penalites and Interest
- Ala. Code § 40-7-58 (1975) Design and Operation of System; Advisory Committee
- Ala. Code § 40-7-59 (1975) Alternative Systems
Article 2. Statewide Property Reappraisal