40-21-28
Section 40-21-28 Entry and collection of local taxes. The said property shall thereupon be
entered by the county tax assessor and the local authorities of such city or town for taxation
in like manner as other property and shall be taxed, and the taxes thereon shall be collected
as in the case of other property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §169.)...

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40-9A-5
Section 40-9A-5 Tax assessor may require government entities to provide information for use
in ascertaining accuracy of information. A county tax assessor may require any public authority,
county, or municipality of the State of Alabama that owns property which must be reported
to the assessor under the provisions of Section 40-9A-2 to provide any information in its
possession to such assessor for use in ascertaining the completeness and accuracy of the information
provided under Section 40-9A-2. (Acts 1992, No. 92-598, p. 1235, §5.)...
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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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40-4-1
Section 40-4-1 Bonds. The tax assessor in every county in the State of Alabama shall, before
entering upon the discharge of the duties of his office as tax assessor, execute in duplicate
a bond in the sum of not less than $5,000. Such bond shall be payable to the State of Alabama,
with sufficient surety or sureties, to be approved by the judge of probate, and conditioned
faithfully to discharge the duties of his office, which are or may be required by law during
the time he continues therein or discharges any of the duties thereof. One of such duplicates
must be filed and recorded in the office of the judge of probate, and the other must be filed
in the office of the Comptroller on or before September 1 next after his election. (Acts 1935,
No. 194, p. 256; Code 1940, T. 41, §79.)...
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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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40-7-6
Section 40-7-6 Assessor to interrogate as to items and details of property; listing exempt
property. After administering the foregoing oath, the assessor, his deputy, or other officer
shall particularly inquire of the taxpayer as to the items of property and subjects of taxation
owned by the taxpayer and for which he is liable to be taxed, and property exempt from taxation,
which shall be listed by items, in order that he may elicit from the taxpayer a complete statement
of the whole amount and specified items of property, and subjects of taxation with which he
should be charged for purposes of assessment and taxation, and the same shall be entered upon
the proper blank, and the tax assessor, his deputy, or other officer administering the oath
shall require the taxpayer to give an estimate of the value of each item of personal property.
Each taxpayer shall give to the assessor his occupation and post-office address. All property
claimed exempt from taxation under the provisions of this...
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11-51-46
Section 11-51-46 Preparation, etc., of assessment forms, etc., for use by tax assessor. It
shall be the duty of the Department of Revenue in preparing the form of assessment required
by law to make the provisions for the assessor to indicate in the assessment list what property
assessed, if any, is situated in such municipalities; and, in the abstract of duties placed
on such form, the Department of Revenue may place instructions to the assessor such as will
advise him of his duty in making assessments of property subject to municipal taxation. (Acts
1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §704.)...
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40-10-24
Section 40-10-24 Officers not to be interested in purchase. If the assessor, collector, judge
of probate or any county tax assessor shall directly or indirectly be concerned or interested
in the purchase of any real estate sold for taxes, the sale shall be void, and he and his
sureties on his official bond shall be liable to a penalty of not exceeding $500 to be fixed
by the jury, which may be recovered in an action in the circuit court, or court of like jurisdiction,
brought on the relation of any taxpayer of the county, in the name of the state, one half
of the amount recovered to be paid to the relator and the other half to the state. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §271.)...
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40-7-30
Section 40-7-30 Assessor notified of appointment of fiduciaries. It shall be the duty of the
judges of probate, clerks of the circuit court, or the clerks of other courts of record in
this state to notify the tax assessor of each county of the appointment of every administrator,
executor, guardian, trustee, accounting officer, or receiver within 30 days after such appointment.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §59.)...
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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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