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40-7-23
escaped taxation in any assessment within five years next preceding the current year, he shall
list, return, and value said property for assessment for the years during which same has escaped
taxation and shall also endorse on such returns the year or years for which the property has
escaped taxation and, except as provided in subsection (b) hereinafter, the accrual of a penalty
of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who escaped assessment
of tangible personal property for taxable years ending on or before September 30, 1988
shall not have accrued to his account the 10 percent penalty, provided: (1) He files a proper
tax return and assesses such property not later than June 30, 1989; (2) He makes or agrees
to be subject to an escape assessment for the tax year ending September 30, 1988; and (3)
He pays the tax due on such escape assessment without any penalty not later than June 30,
1989. (c) Any taxpayer who fulfills the requirements of...
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40-7-33
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, a condensed statement of all assessments
made during each tax year, showing in separate columns the name of the owner, a description
of the real estate and improvements thereon, the assessed value thereof and the value of the
personal property assessed for taxation; and the assessor shall compute and enter opposite
the name of each taxpayer the aggregate amount of state, county, and special taxes with which
such taxpayer is charged, except as may otherwise be provided herein. When the hearing of
objection to assessments has been completed as herein provided, the tax assessor shall complete
the said book by making the proper entries therein, and foot up at the bottom of each page
the aggregate of all such taxes. When appeals have been taken to...
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40-7-36
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 amount of taxes assessed against each taxpayer, showing separately the amount of
taxes on real estate and personal property and other subjects of taxation, and the
total amount of tax due, and the address of the taxpayer and the fees of the assessor with
a blank for the fees of the collector, and such book he must turn over to the tax collector
on or before September 15. For the services rendered by him in preparing such book he shall
receive compensation to be allowed by the county commission as follows: In counties where
the aggregate assessed value of real and personal property amounts to $2,000,000 or
less, $100; when the assessed value amounts to more than $2,000,000 and not exceeding $4,000,000,
$125; when the assessed values amount to more than $4,000,000 and not exceeding...
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40-7-4
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 in the precinct of the taxpayer's
residence and then and there to render to the assessor under oath a full and complete list
of all property of which he was owner, or in which he had any interest whatever, or of which
he was trustee or agent on October 1 of that year. The land and improvements thereon and homesteads
must be separately listed and valued. On failure of the taxpayer for 30 days after demand
or notice by the tax assessor to furnish a sufficient description of his real estate, said
tax assessor shall secure such description from the records of conveyance in the office of
the probate court of his county, and if he is unable to get a sufficient description from
such records, then by a survey of property by the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-4.htm - 1K - Match Info - Similar pages
40-8-3
Section 40-8-3 Rate of taxation - Allocation. There is hereby levied for the purpose and upon
the property hereinafter named and not specifically exempted from taxation annual taxes, as
follows: (1) For the maintenance of the public schools of this state, $.30 on each $100 of
the assessed value of taxable property. (2) For the relief of needy Confederate soldiers and
sailors, resident citizens of Alabama and their widows, $.10 on each $100 of the assessed
value of taxable property of which one percent of the gross amount collected will be expended
by the Alabama Historical Commission to provide for capital improvements and maintenance at
the Confederate Memorial Park at Mountain Creek, Chilton County, Alabama. (3) For the use
of the state and to raise revenue therefor, $.25 on each $100 of the assessed value of taxable
property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §19; Acts 1975, No. 1187, p. 2319,
§1.)...
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45-13-241
Section 45-13-241 Consolidation of offices and duties of tax assessor and tax collector; chief
clerk; oath and bond; office space, equipment; disposition of funds. (a) On and after October
1, 1991, or if a vacancy occurs in either the office of tax assessor or the office of tax
collector of Clarke County before such date, then immediately upon the occurrence of such
vacancy there shall be the office of county revenue commissioner in Clarke County. If such
office is established upon the occurrence of a vacancy in either the office of tax assessor
or tax collector, then the tax assessor or tax collector, as the case may be, remaining in
office shall be the county revenue commissioner for the remainder of the term for which elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
in the primaries and the general election in November 1990, and in the general election every
six years thereafter. He or she shall serve for a term of office of six...
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45-37-140.11
Section 45-37-140.11 Service charge; fire dues. (a) The expense of establishing and maintaining
a district shall be paid for from the proceeds of any service charge or fire dues which shall
be levied and collected in an amount sufficient to pay the expense. The service charge or
any fire dues shall be levied upon and collected from the property owners served by the system.
The service charge or fire dues shall be the personal obligation of the owner of the
property served by the system; and to secure the collection of any service charge or fire
dues there shall be a lien against the property in favor of the district. The lien may be
enforced in either of the following ways: (1) The lien shall be enforceable by sale thereof
in the same manner in which the foreclosure of a municipal assessment for public improvements
is authorized. (2) The tax assessor, tax collector, or other public official performing the
functions of the Tax Assessor and Tax Collector of Jefferson County, upon request...
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11-48-34
Section 11-48-34 Effect of enforcement of tax liens upon property upon assessment liens; duration
of assessment liens. (a) The enforcement by the state, county, city, or town of its lien for
taxes on any lot upon which has been levied an assessment for any improvement authorized by
this article shall not operate to discharge or in any manner affect the lien of the municipality
for the assessment, but any purchaser at any tax sale by the state, county, city, or town
of any lots or parcels of land upon which an assessment has been levied shall take them subject
to such assessment. (b) All liens for public improvements which cities and towns in this state
now have or may hereafter acquire under the general laws of this state shall continue until
they are paid or extinguished or until the expiration of 20 years from the date of default
in payment of the assessment or from the date when there was a due recognition of the indebtedness
after default, after which time the enforcement of the...
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37-4-21
Section 37-4-21 Valuation of utility property - Appeals. When any order of valuation or of
revaluation of the commission has become a final order, an appeal may be taken therefrom by
the utility or by any person, as defined in this article, who is a party to the cause before
the commission, to the Circuit Court of Montgomery County, Alabama, within 30 days from the
date of such final order, and upon the hearing of such appeal that court shall have the right
to affirm the order of the commission, or reverse the same and remand the case to the commission
for further consideration. From any such judgment of the circuit court, an appeal shall lie
to the Supreme Court of Alabama, which court shall have the right to affirm the judgment of
the circuit court, or to reverse the same and remand the case to the commission for further
consideration. If the case should be reversed and remanded to said commission by either the
circuit or the supreme court, the commission shall proceed to a...
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40-5-31
Section 40-5-31 Taxpayer about to jeopardize possibility of collection - Duty of collector.
It shall be the duty of the tax collector, whenever upon information or otherwise he has good
reason to believe that any person owing taxes, whether due or not, is about to leave or remove
his property from the county, or that such person is closing out or going out of business
or disposing of substantially all of his personal property and thereby the collection
of such taxes is endangered, to make out and certify to the judge of probate a bill against
such person for the amount of such taxes and any fees due the assessor or collector; and,
upon the approval thereof by the judge of probate in writing endorsed thereon, such bill shall
operate as a writ of fieri facias which the collector is authorized to execute by levy and
sale, in the same manner as sheriffs are authorized to execute such writs when issued out
of the circuit court. Said writ may be executed in any county of the state where...
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