40-7-14
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 of the official or officials
whose duty it is to fix the assessment valuation of taxable property, but nothing in this
title shall be construed as requiring the taxpayer to make oath as to the value of the property.
It shall be the duty of the tax assessor to enter upon the tax return in the column provided
the next preceding year's valuation for assessment of real estate and improvements and also
to note on the tax return list whether there has been any physical change, such as in improvements,
etc., since the preceding year's assessment was made. Every person shall enter upon the assessment
list his occupation and post-office address. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,
§45.)...
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40-7-25
list; and the taxpayer shall be given notice by the assessing official, by mail or in person,
of the items of property added to his or her assessment list or items claimed as exempt which
are disallowed by the assessing official after the list has been filed and before the assessing
official has completed his or her assessment, and the assessing official shall, upon demand,
furnish the taxpayer with a certified copy of his or her assessment list so amended. In the
event the value of real or personal property of any taxpayer is increased by the county
board of equalization, herein created, over the assessed value thereof for the next preceding
year, the taxpayer shall be furnished by mail or in person, by the secretary of the county
board of equalization, with a statement showing separately the value of his or her personal
property and his or her real property, and improvements thereon. The statement shall be signed
by the chair of the county board of equalization and the taxpayer may...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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40-2-18
and that the board will convene at the courthouse in the county on a day to be named and fixed
in the notice to correct any errors in the valuations. In the event the property of any taxpayer
is increased by the county board of equalization when revaluing and equalizing assessments
as provided in this section over the assessed value as originally fixed by the board, the
taxpayer shall be furnished by mail or in person, with a statement showing separately the
revised value of his or her personal property and his or her real property and also
that the taxpayer may file in writing with the secretary of the county board of equalization,
within 30 calendar days from the date of the notice, objections, if any are made, to the revaluation
made as herein provided, and that the county board of equalization will sit on a day to be
named and fixed in the notice, when the complaining taxpayer, his or her agent or attorney
may appear and produce evidence in support of any objection as filed....
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45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
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45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose
of convenience and brevity this act shall be known and referred to as the Expeditious and
Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section
is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an
appeal under this section from a decision or ruling of the board of equalization fixing the
market value of the real property, Section 40-3-25 shall not be applicable to such appeal
but in the event the taxpayer pays his or her taxes before a final decree in the case and
is entitled to a refund then that portion of the section providing for a refund to the taxpayer
shall be applicable or in the event of an increase the increase shall be payable as provided
in the sections. (c) An appeal may be taken under this section from a decision of the board
of equalization fixing the market value of real property, to the circuit...
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40-12-253
in any tax return as of October 1. All motor vehicles shall be assessed and the taxes shall
be collected on the motor vehicles as herein provided. The foregoing notwithstanding, any
machinery or equipment including, but not limited to, cement mixers, wrecker rigs, and box-type
bodies which may be added to a motor vehicle after it leaves the original manufacturer and
may be moved from one motor vehicle to another shall be separately valued and assessed with
the tax assessing official as personal property. (i) In addition to the refunds provided
for in subsection (d), refunds shall be granted for ad valorem taxes on motor vehicles for
monies collected in error, as provided in Section 40-7-9.1, or upon evidence of valuation
change or adjustment by the county board of equalization. (j) All millage rate levies and
changes affecting ad valorem taxes on motor vehicles shall become effective on the January
1 following the levy or rate change. (k) The Department of Revenue may promulgate...
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40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently
available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of
Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the
address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the
taxpayer's representative of record, if any, or to the usual place of business of the Department
of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal,
by rule, may prescribe that notice by other means shall constitute personal service
and, in a particular case, may order that notice be given to additional persons or by other
means. (2) Mailing by registered or certified mail and delivery by a private delivery service
approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal
Revenue Code of 1986, as amended, shall be deemed to have occurred,...
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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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40-3-16
shall deem it necessary it may go or send or use agents or representatives in any county with
authority to act in an advisory capacity and in conjunction with the board of equalization
and perform other duties, with respect to the valuation and assessment of property for taxation,
as may be required of them. Agents or representatives of the Department of Revenue assigned
to any county or counties for the purpose of advising with the boards of equalization with
respect to valuing real and personal property for assessment for taxation shall have
the power and authority to inspect, review, value, and assess any property subject to taxation,
and the agents or representatives are authorized to fix values for assessment, subject to
the approval of the board of equalization of the county in which the property is located.
In cases where the agents or representatives have fixed a value for assessment, the value
must be entered on the tax return of the taxpayer showing the day and date when...
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