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40-7-1
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, together with improvements thereon, and all personal property to the party
last assessing the same, or to the owner of record, except such real estate and personal property
which is now or may hereafter be assessed by the Department of Revenue. The failure of the
tax assessor or other assessing official to assess said property to the true owner shall not
invalidate the assessment. The tax assessor or other assessing official shall have the right
and authority to prescribe the proper bookkeeping method to carry out the provisions of this
article, subject to the approval of the Chief Examiner of Public Accounts. Should the owner
of any real estate make improvements on such property, or should any improvements be removed
or destroyed or partially removed or destroyed during any taxable...
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41-6-74
Section 41-6-74 Notice. (a) When the department is required to give notice of the abandonment
of property or of termination of a loan, the department shall mail notice by certified mail,
return receipt requested, to the last known owner at the most recent address of the owner
as shown on the department's records. If the department does not know the identity of the
owner, or does not have an address for the owner, or does not receive written proof of receipt
of the mailed notice within 30 days of the date the notice was mailed, the department shall
publish notice, at least once each week for two consecutive weeks, in a newspaper of general
circulation in both Montgomery County and the county in which the last known address, if available,
of the owner, if known, is located. (b) The published notice shall contain all of the following:
(1) A description of the unclaimed property. (2) The name and last known address of the owner,
if available. (3) A request that all persons who may have any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-6-74.htm - 2K - Match Info - Similar pages
11-67-122
Section 11-67-122 Notice. (a) Whenever, in the opinion of the city official or any other city
employee designated by the mayor, a nuisance exists, the official shall order the owner of
the property on which the nuisance is located to abate the condition. (b) The enforcing official
shall give the owner written notice in person or by certified letter with signature of receipt
required. The notice shall require the owner to abate the condition within the time stated
in the notice or to request a hearing before an administrative official of the city designated
by the mayor or council to determine whether there is a nuisance. The notice shall apprise
the owner of the facts of the alleged nuisance and shall name the particular date, time, and
place for the hearing if requested by the owner. (c) The notice shall be sent to that person
shown by the records of the county to have been the last person assessed for payment of ad
valorem tax on the property where the nuisance is situated. It shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-67-122.htm - 3K - Match Info - Similar pages
40-10-31
Section 40-10-31 Removal of cloud upon title to real estate erroneously sold for taxes. Where
real estate is erroneously sold for taxes and the state became the purchaser thereof, it shall
be the duty of the tax collector of the county in which the real estate is situated to prepare
and issue a certificate setting forth the following facts: (1) A correct description of the
real estate sold and purchased by the state, (2) That the sale was erroneous and the reason
therefor, and (3) The present owner of the property, if known. This certificate shall be forthwith
forwarded to the Land Commissioner of the state; and, if it is determined by him that the
facts therein set out are true and correct, he shall approve the same and forward the same
to the judge of probate of the county in which the property is situated, who shall note on
the margin of the record of such sale the fact that the Land Commissioner has approved the
cancellation of the same, and he shall mark the sale void and sign his...
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40-7-25.2
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 the appropriate ratio of assessed value to
the current use value of such property by filing a written application, in form as prescribed
by the Department of Revenue, with the tax assessor of the county in which such property is
located, on and after October 1 but not later than January 1 in any taxable year; provided,
however, that with respect to assessments of eligible taxable property respecting the taxable
year that began on October 1, 1981, such applications may be filed with the tax assessor not
later than June 30, 1982. (b) The application form for qualification of real property as agricultural
property shall set forth a description of the real property, a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.2.htm - 3K - Match Info - Similar pages
40-7-25
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 him or her, or which he or she may
procure, proceed to ascertain what, in his or her best judgment, is a fair and reasonable
market value of each item of property returned by or listed to any taxpayer; provided, that
the assessed value of any real estate or improvements as fixed for taxation for the year next
preceding the then current tax year shall be prima facie the basis of the value of the property
for assessment for the current tax year, and the property shall not be assessed for taxation
at a less valuation unless, upon evidence submitted to the county board of equalization, as
provided for herein, it is found that the assessed valuation of the property reviewed should
be reduced. The assessing official shall in separate columns enter on the...
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45-1-235.03
Section 45-1-235.03 Notice and sale of stolen or abandoned property. (a) At least every six
months, the sheriff may sell at public auction or Internet auction provider, such as "GOVDeals.com,"
to the highest bidder for cash all abandoned or stolen personal property, other than firearms,
which has been recovered by the sheriff and has remained unclaimed by the rightful owner during
the preceding six-month period. (b) Prior to the sale, notice shall be given by publication
in a newspaper of general circulation in Autauga County once a week for two successive weeks
or by posting notice in a conspicuous place at the Autauga County Courthouse for a period
of no less than 20 days. The notice shall contain the place, date, and time of each auction
and a description of each item of personal property to be sold at the auction. If publication
of notice is made in the newspaper, the first notice shall run not less than 20 days prior
to the auction. (Act 2014-241, p. 769, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-235.03.htm - 1K - Match Info - Similar pages
45-10-234.03
Section 45-10-234.03 Notice and sale of stolen or abandoned property. (a) As often as necessary,
the sheriff shall sell at public auction, including an Internet auction, to the highest bidder
all abandoned or stolen personal property, other than firearms, which has been recovered by
the sheriff's office and has remained unclaimed by the rightful owner for a six-month period.
(b) Prior to the sale, notice shall be given by publication in a newspaper of general circulation
in Cherokee County once a week for two successive weeks or by posting notice in a conspicuous
place at the Cherokee County Courthouse and by posting on the sheriff's office website for
a period of at least 20 days. The notice shall contain the place, date, and time of each auction
and a general description of items of personal property to be sold at the auction. If publication
of notice is made in the newspaper, the first notice shall run at least 20 days prior to the
auction. (Act 2018-79, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-234.03.htm - 1K - Match Info - Similar pages
45-10-234.3
Section 45-10-234.3 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR
SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) As often as
necessary, the sheriff shall sell at public auction, including an internet auction, to the
highest bidder all abandoned or stolen personal property, other than firearms, which has been
recovered by the sheriff's office and has remained unclaimed by the rightful owner for a six-month
period. (b) Prior to the sale, notice shall be given by publication in a newspaper of general
circulation in Cherokee County once a week for two successive weeks or by posting notice in
a conspicuous place at the Cherokee County Courthouse and by posting on the sheriff's office
website for a period of at least 20 days. The notice shall contain the place, date, and time
of each auction and a general description of items of personal property to be sold at the
auction. If publication of notice is made in the newspaper, the first...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-234.3.htm - 1K - Match Info - Similar pages
45-2-231.43
Section 45-2-231.43 Notice and sale of stolen or abandoned property. (a) At least every six
months, the sheriff shall sell at public auction to the highest bidder for cash all abandoned
or stolen personal property, other than firearms, which has been recovered by the sheriff's
department and has remained unclaimed by the rightful owner during the preceding six month
period. (b) Prior to the sale, notice shall be given by publication in a newspaper of general
circulation in Baldwin County once a week for two successive weeks and by posting a notice
in a conspicuous place at the Baldwin County Courthouse for a period of at least 20 days.
The notice shall contain the place, date, and time of each auction and a description of each
item of personal property to be sold at the auction. Publication of notice shall be made in
the newspaper; the first notice shall run at least 20 days prior to the auction. (Act 97-520,
p. 909, §4; Act 97-564, p. 999, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-231.43.htm - 1K - Match Info - Similar pages
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