40-7-5
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 administer the following oath to every taxpayer before making his returns: "You
do solemnly swear that you will true answers make to all lawful questions which may be put
to you touching the return you are about to make and that you will make a full and complete
return of all property owned by you or in which you had any interest whatever or of which
you were trustee or agent on the first day of October of the present tax year, and this return
is made upon your personal knowledge, so help you God." (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §40; Acts 1951, No. 551, p. 965.)...
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11-51-48
Section 11-51-48 Computation and entry in assessment book of amount of property tax owed by
taxpayer. After the municipal taxes have been levied by the council, board of commissioners,
or other governing body of such municipalities and certified to the tax assessors of the counties
in which the same are situated for the next succeeding tax year beginning on the next succeeding
October 1, the assessor must compute the amount thereof at the rate levied by the council,
board of commissioners, or other governing body of such municipalities as shown by the certified
copy furnished the assessor of the resolution or ordinance passed which will be owing by each
taxpayer on the assessed value of the property for the then current state tax year and enter
the same in the books of assessment required to be made by the assessor under the provisions
of law opposite the name of such taxpayer and foot up the same, the footings to be carried
from page to page and the total amount thereof footed up....
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45-8-240.30
Section 45-8-240.30 Commission for assessment and collection of property taxes. The Tax Assessor
and the Tax Collector of Calhoun County shall each be authorized to collect a commission of
not to exceed one percent respectively for the assessment and collection of property taxes
now or hereafter levied by any municipality located in Calhoun County. (Act 80-184, p. 261,
§1.)...
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40-29-21
Section 40-29-21 Lien for taxes - Term. Unless another date is specifically fixed by law, the
lien imposed by Section 40-29-20 shall arise at the time the assessment list, return therefor
or the payment thereof, whichever is prior, was due to have been filed with or made to the
Department of Revenue, and shall continue until the liability for the amount so assessed (or
a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable
by reason of lapse of time. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §4.)...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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16-13-165
Section 16-13-165 Levy and assessment of tax. If three fifths of those voting at said election
have voted for the proposed taxation, the county commission shall levy said special tax and
cause the tax assessor to assess the same on the taxable property in said county, which shall
not exceed $.10 on each $100.00 of taxable property in said county; but the rate of such special
tax shall not increase the rate of taxation, state and county combined, in any one year to
more than $1.25 on each $100.00 of taxable property in said county, but all special county
taxes for public buildings, roads, bridges and the payment of debts existing at the ratification
of the Constitution of 1875 shall not be included in the aforesaid $1.25 on the $100.00 of
taxable property. (School Code 1927, §258; Code 1940, T. 52, §251.)...
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40-18-444
Section 40-18-444 (Effective for tax returns due on or after January 1, 2018) Duties of the
department. (a) For taxable years beginning on or after January 1, 2018, the department, by
rule, shall require any income tax return preparer, as defined in this article, to include
his or her PTIN on any tax return prepared by the income tax return preparer and filed under
this chapter, or any claim for refund of tax imposed by this chapter. (b) The department shall
develop and by rule implement a program using the PTIN as an oversight mechanism to assess
returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis
for tax positions by income tax return preparers. (c) The department, by rule, shall establish
formal and regular communication protocols with the Commissioner of the Internal Revenue Service
to share and exchange PTIN information on income tax return preparers who are suspected of
fraud, disciplined, or barred from filing tax returns with the...
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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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40-7-62
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 market
value, which fair and reasonable market value shall be the basis of assessments for ad valorem
taxes. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §3.)...
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45-37-242.02
Section 45-37-242.02 Correction of errors. In Jefferson County whenever an error is found in
the calculation of the amount of ad valorem taxes due or any mechanical error is found in
the tax return, listing and valuing of property by the tax assessor upon assessments legally
made, the tax assessor is hereby authorized to correct the same in his or her records. The
tax assessor shall file in the record the proper evidence to support his or her action, and
shall immediately certify same to the tax collector, and if a refund of taxes is due, the
tax collector shall refund the monies out of the next monies collected. The taxpayer shall
furnish proof of such payment to the satisfaction of the tax collector within two years from
the date of such payment. (Act 85-805, 2nd Sp. Sess., p. 62, §1.)...
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