Code of Alabama - Title 40: Revenue and Taxation - Chapter 4 - Tax Assessors

• Section 40-4-1 Bonds
  The tax assessor in every county in the State of Alabama shall, before entering upon the discharge of the duties of his office as tax...
• Section 40-4-2 Amount and payment of commissions
  The tax assessor shall be entitled to receive from the tax collector, out of the first money collected by him, giving duplicate receipts therefor, one...
• Section 40-4-3 Disposition of fees of assessor paid on salary basis
  In all counties where the tax assessor is paid on a salary instead of a fee basis, all fees allowed under the terms of this...
• Section 40-4-4 No commissions on erroneous assessments, etc
  The tax assessor shall not receive commissions on errors made in assessments, on abatements or deductions from assessments allowed the taxpayer, nor on taxes on...
• Section 40-4-5 Schedule of fees
  For making the demand on the taxpayer for his list of property to be returned and for each return of property to "owner unknown," to...
• Section 40-4-6 Deputies
  The tax assessor is authorized to appoint deputies, and the acts of such deputies shall be recognized as his acts, and he shall be responsible...
• Section 40-4-7 Printing and furnishing blank forms; copy of returns
  It is the duty of the assessor to have printed, at the expense of the county, a sufficient number of assessment blank forms in the...
• Section 40-4-8 Duty of county officials to furnish assessor and collector with books, blanks, and stationery
  It shall be the duty of the county commissions of the several counties in this state to supply the tax assessor, tax collector, and such...

Last modified: May 3, 2021