40-5-44
Section 40-5-44 Final settlements and payments by collectors. (a) On or before July 1 in each
year, the tax collector must make final settlement, under oath, with the Comptroller, of all
matters pertaining to the office of tax collector and pay over to the State Treasurer the
balance which may be found due from him or her for taxes with which he or she is chargeable
under the laws of the state, and at that time the tax collector must also account to the Comptroller
and pay over to the proper governmental authorities and any holder of a tax lien certificate
issued pursuant to Acts 1995, No. 95-408 all money received by the tax collector for the sale
of lands and other property which may have been sold for payment of taxes and also account
to the Comptroller for all lands bought by the state. The tax collector must also report under
oath to the Comptroller and pay over to the State Treasurer all escaped taxes assessed and
collected. For failure of any tax collector to make any of the...
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45-2-261.09
Section 45-2-261.09 Assessment of uniform zoning fee. The county commission may levy upon the
owner of any real property located within any planning district in which a majority of the
qualified electors have voted in the affirmative in an election described in Section 45-2-261.07,
a uniform zoning fee not in excess of ten dollars ($10) per parcel of real property per year.
Upon the levy the Tax Assessor of Baldwin County shall assess the uniform zoning fee on the
real property subject to the uniform zoning fee within the planning district. The assessment
shall be collected by the Tax Collector of Baldwin County on annual ad valorem tax bills and
non-payment of the assessment shall constitute a lien on the assessed property. The uniform
zoning fee shall not be assessed for more than two years. The Tax Collector of Baldwin County
shall collect the fee and the proceeds therefrom shall be deposited in the General Fund of
Baldwin County to be expended exclusively for the purpose of...
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40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer;
apportionment of assessed value; report to tax assessor. The department shall proceed forthwith
to examine the returns made by all persons, firms, and corporations required by law to make
the same and also such information as the department may have obtained in addition thereto,
shall determine the valuation of the different items of property required to be returned to
it and shall assess such property for taxation at 30 percent of its reasonable value; and,
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax...
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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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40-7-2
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 him on January 1 following, but the assessor may be allowed
through the third Monday in January in each year to make a supplemental return or list of
property which he may have failed to have returned or listed prior to January 1, and such
supplemental return must be entered as any other return and shall be embraced in the abstracts
made for the Department of Finance, tax collector, and Department of Revenue. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §37.)...
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40-7-43
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 the current tax year or
any preceding year, has removed or is about to remove from the county, or that such person
is closing out or going out of business by selling or disposing of substantially all of his
personal property on which taxes would be due on the next following October 1, or where insolvency
is impending, or where goods, wares, or merchandise are advertised for sale at auction, bankrupt,
insolvent, assignment, or fire sale, or where goods, wares, or merchandise are to be sold
or advertised to be sold for the satisfying of creditors, he shall at once notify the tax
collector in writing, if the property has been assessed; and, if the property has not been
assessed, the assessor shall at once make an assessment against the same...
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45-39-200.08
Section 45-39-200.08 Fees. Except as hereinafter provided, the county license commissioner
shall be entitled to charge and collect the same fees that are prescribed in the general law
for like service when performed by the tax assessor, tax collector, judge of probate, or the
license inspector. For the performance of duties relative to the recordings of the transfer
of the ownership of motor vehicles as prescribed in this code, the commissioner shall charge
and collect a fee of one dollar ($1). All such fees shall be the property of the county and
shall be paid to the general fund of the county. Refunds for licenses issued by mistake of
fact or law shall be made under the conditions and in the manner prescribed by this code.
(Act 79-107, p. 129, §9.)...
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45-42-200.08
Section 45-42-200.08 Fees. Except as hereinafter provided, the county license commissioner
shall be entitled to charge and collect the same fees that are prescribed in the general law
for like service when performed by the tax assessor, tax collector, judge of probate, or the
license inspector. For the performance of duties relative to the issuance and handling of,
or the recordings of the transfer of the ownership of motor vehicles as prescribed by law,
or both, the commissioner shall charge and collect a fee of two dollars ($2). All such fees
shall be the property of the county and shall be paid to the general fund of the county. Refunds
for licenses issued by mistake of fact or law shall be made under the conditions and in the
manner prescribed by law. (Act 84-804, p. 221, § 9.)...
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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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9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing collection
of tax; preparation of tax record; proceedings as to delinquencies. (a) The said board of
water management commissioners shall each year thereafter determine, order and levy the amount
of the annual installment of the total taxes under Section 9-9-31, which shall become due
and be collected during said year at the same time that state and county taxes are due and
collected and which shall be evidenced and certified by the said board as provided in this
section. Prior to the first Monday in October of each year, one copy of the water management
tax book shall be delivered to the tax collector of each county in which benefited lands and
other benefited property of said district are situated after the judge of the court of probate
of the county in which the district was organized has affixed his signature to the certificate
and order directing the collection of said tax, and said tax shall...
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