Code of Alabama - Title 40: Revenue and Taxation - Chapter 7 - Assessment of Taxes Generally

• Article 1 General Provisions.
• Section 40-7-1 Authority of tax assessor; duties of taxpayer
  (a) The tax assessor or other assessing official in each of the several counties shall have the right and authority to assess all real estate,...
• Section 40-7-2 Commencement and completion of assessment; supplemental assessment
  The return and listing of property for taxation by the tax assessor must commence on October 1 in every year and shall be finished by...
• Section 40-7-2.1 Timing of property assessments, etc., homestead exemption
  (a) This amendatory act shall be known as the 1983 Taxpayer Convenience Act. (b) Notwithstanding any other law to the contrary, the county tax assessor...
• Section 40-7-3 Duty of assessor to visit voting places for purpose of listing; notice of times assessor will attend to receive returns
  Between October 1 and January 1 of each year, the tax assessor shall in all counties having a population of 100,000 or less visit each...
• Section 40-7-4 Taxpayer to attend appointment and return list of property; failure to furnish description of real estate
  It is the duty of every person in every election precinct to attend in person before the assessor on the first day of the appointment...
• Section 40-7-5 Oath to be administered before return made
  The tax assessor or his deputy or any other officer administering the oath to the person making the return of property for taxation must orally...
• Section 40-7-6 Assessor to interrogate as to items and details of property; listing exempt property
  After administering the foregoing oath, the assessor, his deputy, or other officer shall particularly inquire of the taxpayer as to the items of property and...
• Section 40-7-7 When taxpayer may mail list or send by another person
  When a taxpayer resides out of the county, or by reason of any infirmity or disability is unable to attend any of the appointments of...
• Section 40-7-8 Oath to be used on bottom of assessment sheet
  Each person making return of property for assessment shall, after the same shall have been listed, make and subscribe to the following oath, which shall...
• Section 40-7-9 Assessor authorized to correct error in computing taxes due
  Whenever a manifest error is found in the calculation of the amount of taxes due or any mechanical error is found by the tax assessor...
• Section 40-7-9.1 Correction of error made in assessment, computation, etc.; collection and refunds due to errors
  Whenever an error is found in the assessment, computation, or calculation of the amount of ad valorem taxes, penalties, or fees due thereon; or any...
• Section 40-7-10 Allowance of statutory exemptions; property no longer exempt
  The tax assessor shall have the right and authority beginning October 1, 1951, and annually thereafter, to credit any person entitled to a statutory ad...
• Section 40-7-11 Failure to report improvements
  Should any person making improvements on a structure or building fail to report the same to the tax assessor as required above, a penalty may...
• Section 40-7-12 Fraudulent failure to report change in condition of property, etc
  Any person who fraudulently fails, neglects, or refuses to notify the tax assessor of any change in the condition of his property or of the...
• Section 40-7-13 Assessment of property in possession of commission merchants and assignees and consignees authorized to sell
  Commission merchants and all persons trading and dealing on commission, assignees and consignees authorized to sell and persons having in their possession goods, wares, or...
• Section 40-7-14 Taxpayer to give estimated values; preceding year's valuation entered by assessor
  The person giving in property for taxation shall enter upon said list his estimated value of every item of personal property listed, for the information...
• Section 40-7-15 Property to be appraised at fair market value
  Except as otherwise provided by law, for the purpose of assessment, real and personal property shall be appraised at its fair and reasonable market value,...
• Section 40-7-16 How real estate may be described
  The description of real estate may be as follows: (1) If it is an entire section, it may be described by the number of the...
• Section 40-7-17 By whom property should be listed
  The property of every minor shall be listed by his guardian, if he has one; if he has no guardian, by his father, if living;...
• Section 40-7-18 Allocation of tax obligation between transferor and foreign corporate transferee of property sold for certain purposes
  (a) The public interest lying in the promotion of business and industry in this state, it is the intent of the Legislature and declared to...
• Section 40-7-19 Demand against persons failing to make returns
  After December 31 in each year, the assessor shall in person or by deputy make a demand upon all taxpayers who have failed to make...
• Section 40-7-20 Separate returns to be filed in individual and fiduciary capacity
  Every person of full age and sound mind and every firm or body corporate or politic and every trustee and receiver shall, when legally called...
• Section 40-7-21 Failure to fill out schedules or lists or give information or subscribe oaths; authority for enforcement of imposed taxes
  (a) It shall be a Class C misdemeanor for any taxpayer, or attorney or agent of any taxpayer having authority to make tax returns, to...
• Section 40-7-22 Procedure by assessor upon failure to procure list
  Having failed to procure on verbal or written demand from any delinquent his list of taxable property on or before the third Monday in January,...
• Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection
  (a) Whenever the tax assessor, county revenue commissioner, or other assessing official shall discover that any property, including any improvements on real estate assessed as...
• Section 40-7-24 Failure to make return of gross or net receipts or commissions from business
  When any person or any company, corporation, or association existing under the laws of this state, or under the laws of any other state or...
• Section 40-7-25 Estimation of fair market value; assessment list; notice; objections
  Except as otherwise provided by law, the assessing official shall, from information entered on the tax return list and from all other information known to...
• 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
  (a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable property defined in Section 40-8-1, as amended, as...
• 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
  (a) Any owner of eligible taxable property described in Section 40-7-25.1 may apply to have such property assessed for purposes of ad valorem taxation at...
• Section 40-7-25.3 Current use value of Class III property - Conversion of property to other taxable use
  If the sale or other disposition of taxable property qualified for assessment based on its current use value results in or is followed by the...
• Section 40-7-25.4 Current use value of Class III property — Abatement of tax under Section 40–7–25.3
  (a) The governing body of a county may grant an abatement of all or a portion of the taxes otherwise due under Section 40-7-25.3 with...
• Section 40-7-26 Department of Revenue may act in advisory capacity; effect of approval of valuation by department; nonapproved assessment docket
  The Department of Revenue or the agents or assistants thereof may work in an advisory capacity with the several county tax assessors of the state...
• Section 40-7-27 Assessor to certify correctness of returns, notify Department of Revenue and deliver to board of equalization
  When the assessor shall have completed his work of assessing, valuing, and equalizing property which has been listed for taxation in his county, and such...
• Section 40-7-28 Correction of improvement assessment when improvements nonexistent
  When, prior to March 1 next after the close of any ad valorem tax year, any taxpayer, his agent, or attorney shall make proof satisfactory...
• Section 40-7-29 By whom and when penalties remitted
  No penalties assessed against any property owner or his property for failure to return property for taxation shall be remitted except by order of the...
• Section 40-7-30 Assessor notified of appointment of fiduciaries
  It shall be the duty of the judges of probate, clerks of the circuit court, or the clerks of other courts of record in this...
• Section 40-7-31 Assessment to "owners unknown."
  Whenever the tax assessor knows or learns of any property, real or personal, subject to taxation in his county, the owner of which he does...
• Section 40-7-32 Fees of assessor for returns on escaped property
  The assessor shall be entitled to a fee for making returns of property which has escaped taxation of $5 for each assessment provided if the...
• Section 40-7-33 Book of assessments - Required; form; use of assessment lists in lieu of book
  The tax assessor must make and enter in an assessment book, suitably ruled and substantially bound, in forms as prescribed by the Department of Revenue,...
• Section 40-7-34 Book of assessments - To be certified by department
  After the book of assessments has been completed as provided in this title, the Department of Revenue or the agent or assistant thereof shall certify...
• Section 40-7-35 Same abstracts of property contained in book
  When the book of assessments has been completed, the county tax assessor must without delay make out in triplicate, upon forms to be furnished by...
• Section 40-7-36 Book showing amount of taxes delivered to collector
  After the book of assessments has been completed as provided in this title, the tax assessor must enter in a book in concise form the...
• Section 40-7-37 Plat books - Blocks and lots platted and recorded
  It is the duty of the tax assessor of every county in the state to procure at the expense of the county a book in...
• Section 40-7-38 Plat books - All real estate
  The tax assessor shall make, or cause to be made, a complete plat book or books of all real estate in the county, unless such...
• Section 40-7-39 Plat books - Annual revision
  The tax assessor shall each year, before October 1 in such year, revise the plat book provided for by Sections 40-7-37 and 40-7-38 so as...
• Section 40-7-40 Plat books - Failure to comply with Sections 40-7-37 through 40-7-39
  In the event the tax assessor shall fail to comply with the requirements of Sections 40-7-37 through 40-7-39 in any year, he shall forfeit to...
• Section 40-7-41 Plat books - Where kept
  Such maps and plat books shall be kept in the office of the tax assessor, open to the inspection of the public at all times...
• Section 40-7-42 Levy of taxes from book of assessments
  (a) The county commission, at the first regular meeting in February 2015, shall levy the amount of general taxes required for the expenses of the...
• Section 40-7-43 Duties of assessor when he has reason to believe property may be removed or otherwise escape taxation
  When the tax assessor has reason to believe that any person whose property has been or is due to be assessed for taxation, either for...
• Section 40-7-44 Assessment against auctioneers
  The tax assessor shall assess the taxes against each auctioneer, provided by law, and shall enter the same on his books as in cases of...
• Section 40-7-45 Appeals - Right; time
  From any final assessment or valuation of property for taxation made by any officer, board, or commission, when no other specific mode of appeal to...
• Section 40-7-46 Appeals - Notice
  Any taxpayer desiring to appeal under Section 40-7-45 shall file with the officer, board, or commission, or some member thereof, a notice in writing that...
• Section 40-7-47 Appeals - Trial
  In the trial on appeal, the court shall direct or formulate the issue to be tried and shall determine both the facts and the law,...
• Section 40-7-48 Appeals - Judgment of revaluation
  Upon the notice being given and bond filed as required in Section 40-7-46, the officer, board, or commission making such assessment or revaluation shall certify...
• Section 40-7-49 Rules and regulations
  The Department of Revenue is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of the provisions...
• Section 40-7-50 Voluntary check-off designation for Alabama Association of Rescue Squads, Inc
  (a) A minimum annual contribution of three dollars ($3) may be voluntarily contributed to the Alabama Association of Rescue Squads, Inc., on the ad valorem...
• Article 1A Business Personal Property Tax.
• Section 40-7-55 Short form tax return; itemized listings
  (a) Prior to October 1, 2014, the Department of Revenue shall design a non-itemized business personal property tax return short form "short form tax return"...
• Section 40-7-56 Optional Personal Property Assessment Link
  (a) No later than September 30, 2016, the Department of Revenue shall develop, maintain, and administer an online business personal property tax filing system that...
• Section 40-7-57 Filing returns; penalites and interest
  (a) No taxpayer shall be required to use the OPPAL system for filing business personal property tax returns; provided, however, that any taxpayer utilizing the...
• Section 40-7-58 Design and operation of system; advisory committee
  (a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of OPPAL, a state and local advisory committee is hereby...
• Section 40-7-59 Alternative systems
  Notwithstanding any other provision of this article, no county property tax commissioner, county revenue commissioner, or similar county tax assessing or tax collecting official shall...
• Article 2 Statewide Property Reappraisal.
• Division 1 General Provisions.
• Section 40-7-60 Inspection and supervision of program; regulation by schedule of individual county-by-county reappraisal
  It shall be the function, duty, and responsibility of the Department of Revenue to periodically inspect and supervise the implementation and program of reappraisal of...
• Section 40-7-61 Procedures and standards; contract work to be inspected and approved by department
  The Department of Revenue shall prescribe procedures and shall set standards for the work to be done under this program. Any contract for services required...
• Section 40-7-62 Property appraised at fair and reasonable market value; basis of assessment for ad valorem taxes
  Each county governing body of this state, through its respective tax assessor, shall have the property of such county appraised at its fair and reasonable...
• Section 40-7-63 Time for completion of appraisal
  The appraisal of property shall be commenced and completed for each county at the earliest dates consistent with good business and sound appraisal practices, but...
• Section 40-7-64 Department to prescribe procedures, standards, forms, records, and progress reports for counties and to design permanent uniform record system
  The Department of Revenue shall prescribe for the counties the procedures to be followed, standards to be met, forms to be used, records to be...
• Section 40-7-65 Employment of appraisal firms as consultants; firms or appraisers to be bona fide state residents
  The Department of Revenue may, with the approval of the Governor, employ any appraisal firms employing a duly accredited member or members of the American...
• Section 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
  The Department of Revenue shall consult and advise with the governing bodies and tax assessors as to its findings in each county and, after consultation,...
• Section 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
  (a) Should any county fail or refuse for any reason to comply with the provisions of this division, the Department of Revenue shall employ qualified...
• Section 40-7-68 Cost of program for equalization of ad valorem taxes to be prorated among county agencies
  The cost of any program for the equalization of ad valorem taxes shall be prorated by each county governing body to each agency therein on...
• Section 40-7-69 Authority to issue revenue bonds to finance program
  The county governing bodies of the several counties are hereby authorized to issue any revenue bonds or warrants deemed essential in accordance with existing statutes...
• Section 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
  There is hereby appropriated to the Department of Revenue the sum of $250,000 per annum to be used by said department to pay the expense...
• Section 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
  Where the property of a county has been appraised at its fair and reasonable market value as required by this division to the reasonable satisfaction...
• Section 40-7-72 Additional appropriations
  There is hereby appropriated to the Department of Revenue to be used in the program of ad valorem tax equalization provided for in this division,...
• Section 40-7-74 Administration of program
  The statewide property reappraisal program shall be administered by the Commissioner of Revenue, State of Alabama, and supervised by the chief of the ad valorem...
• Section 40-7-73 Avoidance or frustration of provisions or intent of article
  Any public official having responsibility in the statewide equalization program who deliberately commits any act or deed to avoid or in any way frustrate the...
• Section 40-7-75 Reappraisal of taxable property in Marshall County
  (a) Pursuant to this division, the Alabama Department of Revenue shall immediately initiate the implementation of a program of reappraisal of all taxable property in...
• Division 2 County Bonds for Purpose of Paying Costs of Reappraisal.
• Section 40-7-90 Definitions
  For purposes of this division, the following terms shall have the respective meanings ascribed by this section: (1) COUNTY. Each county in the state. (2)...
• Section 40-7-91 Legislative intent
  It is the intention of the Legislature by the passage of this division to authorize each county in the state to finance, by the sale...
• Section 40-7-92 Authorization to issue warrants
  Each county shall have the power from time to time to sell and issue interest-bearing warrants of such county for the purpose of paying appraisal...
• Section 40-7-93 Special pledges for payment
  The governing body of the county issuing any such warrants may, in its discretion, assign and specially pledge for the payment of the principal of...
• Section 40-7-94 Authorization to issue refunding warrants
  Each such county may in like manner from time to time issue refunding warrants, either by sale or by exchange, for the purpose of refunding...
• Section 40-7-95 Warrants to be legal investments for trust funds
  Unless otherwise directed by the court having jurisdiction thereof or by the document that is the source of authority, a trustee, executor, administrator, guardian, or...
• Section 40-7-96 Issuance of warrants deemed to constitute audit and allowance of claim
  The issuance of warrants and any interest coupons applicable thereto, pursuant to the provisions of this division and in accordance with the authorization of the...
• Section 40-7-97 Conflicts with other laws
  Insofar as the provisions of this division may be inconsistent with the provisions of any other law, the provisions of this division shall control, it...
• Section 40-7-98 Payment of pro rata shares of principal of and interest on warrants
  The principal of and interest on the warrants issued under the provisions of this division are hereby declared to be lawful costs of the equalization...
• Section 40-7-99 Warrants exempt from laws relative to usury, interest, etc
  Any warrants issued by a county under the provisions of this division for the purpose of paying the cost of reappraisal of property as required...
• Section 40-7-100 Division supplemental to Division 1 of this article
  The provisions of and powers conferred by this division shall be supplemental to the provisions of and powers conferred by Division 1 of this article.

Last modified: May 3, 2021