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40-10-20
Section 40-10-20 Certificates of purchase - When land bid in for state. For the real estate
bid off for the state in each case the judge of probate shall make out a certificate of purchase
to the state of like import to the one provided for in Section 40-10-19 and deliver the same
to the tax collector who shall, on final settlement, deliver all certificates received by
him from the judge of probate to the Comptroller, who shall examine carefully all certificates
of purchase of real estate where the same were bid in for the state at tax sale. When the
same are received by him and if, in his opinion, such sale was erroneous for want of regularity,
proper or sufficient description, error in advertising or for any other cause that may appear
from such certificates, he shall so declare it and return the certificate to the judge of
probate and charge the account of the officer making the error with all taxes, interests,
fees, and costs involved in said sale. The Comptroller shall notify the...
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40-2-15
Section 40-2-15 Notice of setting assessment aside; revaluation and notice thereof. Whenever
the Department of Revenue has set aside and held for naught any assessment of property, except
as otherwise provided herein, it shall give notice by mail of such action to the tax assessor
of the county in which the property involved is located and to the owner of such property,
by certified or registered mail, return receipt demanded. As soon as practicable after any
property assessment has been set aside by the Department of Revenue, the department shall
make a revaluation and, in the same notice, set a date for hearing objections, if any are
made, to the valuation so fixed, and the hearing of objections shall be held at the office
of the Department of Revenue, in Montgomery, Alabama, or at the courthouse of the county in
which is located the property involved in the assessment, if demanded by the taxpayer, his
agent or attorney, and when such assessment shall have been completed and made...
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40-6-3
Section 40-6-3 Life tenure; compensation; cost-of-living increase. (a) Every supernumerary
official shall serve for life and shall receive from the county governing body, in equal monthly
installments on the first of each month, or in such installments as other county officials
or employees are paid, an annual salary as follows: (1) For 12 years' service the official
shall receive 60 percent of the average compensation during the last four years served as
an official charged with assessing and collecting ad valorem taxes. (2) For 14 years' service
the official shall receive 65 percent of the average compensation. (3) For 16 years the official
shall receive 70 percent of the average compensation. (4) For 18 or more years the official
shall receive 75 percent of the average compensation; provided, however, no person shall receive
more than forty-nine thousand six hundred dollars ($49,600) per year. The county governing
body may, by majority vote of the membership, elect to increase or...
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40-7-71
Section 40-7-71 Department to certify that county property appraised at fair market value;
basis for equalization of assessments; values subject to review; hearing of complaints; appeals;
compensation of members of county board of equalization. Where the property of a county has
been appraised at its fair and reasonable market value as required by this division to the
reasonable satisfaction of the Department of Revenue, this fact shall be certified to the
county board of equalization and to the tax assessor of such county, and such values shall
be the basis for the equalization of the assessments for ad valorem taxes in such county for
the next tax year. The fair and reasonable market values certified shall be prima facie correct
for assessments for such tax year, but shall be subject to review by the county board of equalization
which after a hearing of the complaint of a property owner shall fix the fair and reasonable
market value at the amount it deems to be proper. The county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-71.htm - 2K - Match Info - Similar pages
40-10-122
Section 40-10-122 Manner of redemption when land sold to party other than state. THIS SECTION
WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption
of land from tax sales where the same has been sold to one other than the state, the party
desiring to make such redemption shall deposit with the judge of probate of the county in
which the land is situated the amount of money for which the lands were sold, with interest
payable at the rate of 12 percent per annum from date of sale, and, on the portion of any
excess bid that is less than or equal to 15 percent of the market value as established by
the assessing official, together with the amount of all taxes which have been paid by the
purchaser, which fact shall be ascertained by consulting the records in the office of the
tax collector, or other tax collecting official, with interest on the payment at 12...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-122.htm - 6K - Match Info - Similar pages
40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a)
Whenever the tax assessor, county revenue commissioner, or other assessing official shall
discover that any property, including any improvements on real estate assessed as vacant property,
has 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...
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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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12-17-274
Section 12-17-274 Compensation; cost-of-living and merit increases. (a) An official court reporter
shall be paid a salary by the state in an amount as shall be established by law, to be paid
as other state employees are paid. (b)(1) In addition to the salary paid by the state, each
official court reporter shall be paid a salary by the counties composing the circuit in an
amount as shall be established by law. (2) In circuits composed of more than one county, each
county shall pay its pro rata part thereof, based on the assessed tax valuation of all property
in the county for the preceding year. (3) The payments shall be made in favor of the official
court reporter for the respective amounts due by the several counties each month and shall
be paid by the treasurer of each county out of the general fund. (c) This section shall not
be construed to repeal or amend any local law, special law, general law, or general law of
local application providing extra allowances, compensation, or...
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11-92C-15
Section 11-92C-15 Failure to pay past due assessments. If any user, lessee, or owner of the
project fails to pay when due, with time being of the essence, any assessments or fees due
under this chapter, including, but without limitation, any payments in lieu of taxes, collectively
"past due assessment," then the authorizing subdivision or authority, or their designated
agents, collectively the "fee collector," may commence proceedings to foreclose
on the land and improvements of the user, lessee, or owner of the project having land within
the State of Alabama, subject to the terms of any executed agreement between the fee collector
and the user, lessee, or owner of the project, as follows: (1) A fee collector shall send
a letter by means of United States certified mail, return receipt requested, to the last known
address of the user, owner, or lessee of the project. The address of the user, owner, or lessee
as shown in the tax assessment records of the tax assessor or revenue...
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40-9-2
Section 40-9-2 Claim of exemption of homestead and household and kitchen furniture in certain
counties. Any person who is entitled to a homestead exemption under the provisions of Section
84 of Title 51 of the 1940 Code of Alabama, as amended, and who is also entitled to an exemption
of household and kitchen furniture under the provisions of subdivision (11) of Section 40-9-1,
shall not be required to claim annually the said personal property exemption. Any such person
is authorized to make a claim of said personal property prior to January 1 of any tax year;
and if said claim is granted by the tax assessor, it shall be unnecessary to repeat the claim
for subsequent tax years so long as such person is entitled to an exemption of such household
and kitchen furniture; provided, that such claimed exemption shall not inure to the benefit
of the grantee or successor of such person. It is the intent that the grantee or successor
is required to make his own claim for such personal property...
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