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Alabama Code > Title 40 > Chapter 7 - Assessment Of Taxes Generally

^{Current as of: 2010}

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§ 40-7-1	Authority of tax assessor; duties of taxpayer
§ 40-7-2	Commencement and completion of assessment; supplemental assessment
§ 40-7-2.1	Timing of property assessments, etc., homestead exemption
§ 40-7-3	Duty of assessor to visit voting places for purpose of listing; notice of times assessor will attend to receive returns
§ 40-7-4	Taxpayer to attend appointment and return list of property; failure to furnish description of real estate
§ 40-7-5	Oath to be administered before return made
§ 40-7-6	Assessor to interrogate as to items and details of property; listing exempt property
§ 40-7-7	When taxpayer may mail list or send by another person
§ 40-7-8	Oath to be used on bottom of assessment sheet
§ 40-7-9	Assessor authorized to correct error in computing taxes due
§ 40-7-9.1	Correction of error made in assessment, computation, etc.; collection and refunds due to errors
§ 40-7-10	Allowance of statutory exemptions; property no longer exempt
§ 40-7-11	Failure to report improvements
§ 40-7-12	Fraudulent failure to report change in condition of property, etc
§ 40-7-13	Assessment of property in possession of commission merchants and assignees and consignees authorized to sell
§ 40-7-14	Taxpayer to give estimated values; preceding year's valuation entered by assessor
§ 40-7-15	Property to be appraised at fair market value
§ 40-7-16	How real estate may be described
§ 40-7-17	By whom property should be listed
§ 40-7-18	Allocation of tax obligation between transferor and foreign corporate transferee of property sold for certain purposes
§ 40-7-19	Demand against persons failing to make returns
§ 40-7-20	Separate returns to be filed in individual and fiduciary capacity
§ 40-7-21	Failure to fill out schedules or lists or give information or subscribe oaths; authority for enforcement of imposed taxes
§ 40-7-22	Procedure by assessor upon failure to procure list
§ 40-7-23	Assessment of escaped taxes; avoidance of penalty; notice and collection
§ 40-7-24	Failure to make return of gross or net receipts or commissions from business
§ 40-7-25	Estimation of fair market value; assessment list; notice; objections
§ 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 ob
§ 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
§ 40-7-25.3	Current use value of Class III property - Conversion of property to other taxable use
§ 40-7-26	Department of Revenue may act in advisory capacity; effect of approval of valuation by department; nonapproved assessment docket
§ 40-7-27	Assessor to certify correctness of returns, notify Department of Revenue and deliver to board of equalization
§ 40-7-28	Correction of improvement assessment when improvements nonexistent
§ 40-7-29	By whom and when penalties remitted
§ 40-7-30	Assessor notified of appointment of fiduciaries
§ 40-7-31	Assessment to "owners unknown."
§ 40-7-32	Fees of assessor for returns on escaped property
§ 40-7-33	Book of assessments - Required; form; use of assessment lists in lieu of book
§ 40-7-34	Book of assessments - To be certified by department
§ 40-7-35	Same abstracts of property contained in book
§ 40-7-36	Book showing amount of taxes delivered to collector
§ 40-7-37	Plat books - Blocks and lots platted and recorded
§ 40-7-38	Plat books - All real estate
§ 40-7-39	Plat books - Annual revision
§ 40-7-40	Plat books - Failure to comply with Sections 40-7-37 through 40-7-39
§ 40-7-41	Plat books - Where kept
§ 40-7-42	Levy of taxes from book of assessments
§ 40-7-43	Duties of assessor when he has reason to believe property may be removed or otherwise escape taxation
§ 40-7-44	Assessment against auctioneers
§ 40-7-45	Appeals - Right; time
§ 40-7-46	Appeals - Notice
§ 40-7-47	Appeals - Trial
§ 40-7-48	Appeals - Judgment of revaluation
§ 40-7-49	Rules and regulations
§ 40-7-60	Inspection and supervision of program; regulation by schedule of individual county-by-county reappraisal
§ 40-7-61	Procedures and standards; contract work to be inspected and approved by department
§ 40-7-62	Property appraised at fair and reasonable market value; basis of assessment for ad valorem taxes
§ 40-7-63	Time for completion of appraisal
§ 40-7-64	Department to prescribe procedures, standards, forms, records, and progress reports for counties and to design permanent uniform record system
§ 40-7-65	Employment of appraisal firms as consultants; firms or appraisers to be bona fide state residents
§ 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
§ 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
§ 40-7-68	Cost of program for equalization of ad valorem taxes to be prorated among county agencies
§ 40-7-69	Authority to issue revenue bonds to finance program
§ 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
§ 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
§ 40-7-72	Additional appropriations
§ 40-7-74	Administration of program
§ 40-7-73	Avoidance or frustration of provisions or intent of article
§ 40-7-75	Reappraisal of taxable property in Marshall County
§ 40-7-90	Definitions
§ 40-7-91	Legislative intent
§ 40-7-92	Authorization to issue warrants
§ 40-7-93	Special pledges for payment
§ 40-7-94	Authorization to issue refunding warrants
§ 40-7-95	Warrants to be legal investments for trust funds
§ 40-7-96	Issuance of warrants deemed to constitute audit and allowance of claim
§ 40-7-97	Conflicts with other laws
§ 40-7-98	Payment of pro rata shares of principal of and interest on warrants
§ 40-7-99	Warrants exempt from laws relative to usury, interest, etc
§ 40-7-100	Division supplemental to Division 1 of this article

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