15-13-153
Section 15-13-153 Value of property determined by approving authority. Any person having the
authority to approve and accept property bail shall determine the sufficiency of the bail.
As to the value of the property being pledged, the person may take into consideration any
property appraisals, including the appraised value by the tax assessor office of the county,
or any other documents presented by the owner of the property reflecting a value. The person
may request the property owner to produce any documents or other forms which in his or her
opinion may aid in the determination of sufficiency. The person may rely solely on the information
provided in the affidavit provided by the owner without any verification. (Acts 1993, No.
93-677, p. 1259, §54.)...
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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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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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45-43-240.23
Section 45-43-240.23 Charge and collection of fees; refunds. Except as provided, the tax assessor
may charge and collect the same fees that are provided by law for the performance of duties
relative to the recording of the transfer of the ownership of motor vehicles as prescribed
by general law. The tax assessor shall charge and collect a sufficient fee to cover the actual
reasonable cost thereof. All the fees are 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 the general law. (Act 92-474,
p. 947, § 4.)...
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45-8-240.32
Section 45-8-240.32 Additional rights, powers, duties, and authorities; contracts; application
of statutes, acts, and laws of state. (a) This section shall apply only to Calhoun County,
Alabama. (b)(1) In addition to all other rights, powers, duties, and authorities, the tax
assessor and tax collector of Calhoun County may contract with and enter into contracts or
other forms of agreements with any industrial development board, other public corporation,
or public authority heretofore or hereafter created by Calhoun County or any municipality
in Calhoun County or partially in Calhoun County, including but not limited to the Anniston
Downtown Redevelopment Council, the Anniston Industrial Development Board, the Calhoun County
Economic Development Council, and the Oxford Industrial Development Board, for the purpose
of providing through and with employees, personnel, records, and equipment of the tax assessor's
office and tax collector's office, all services, labor, supplies, and other...
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11-70A-2
Section 11-70A-2 Initiation and notice of action. (a) Any Class 3 municipality may initiate
an expedited quiet title and foreclosure action under this section against a parcel of tax
sale property located within its municipal limits and purchased by the municipality from the
State Land Commissioner. The municipality shall record, in the office of the judge of probate
in the county in which the property is located, a notice of its intention to file an expedited
quiet title and foreclosure action. The notice shall include a legal description of the property,
street address of the property if available, a statement that the property is subject to expedited
quiet title and foreclosure proceedings under this chapter, and a statement that those proceedings
may extinguish any legal interests in the property. As used herein, "interested parties"
shall mean the owner, his or her heirs or personal representatives, any mortgagee or purchaser
of the subject property or any part thereof, and any...
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11-99-5
Section 11-99-5 Determination of tax increment base; aggregate valuation of taxable property;
acquisition or lease of property by public entity; identification of property; notice. (a)
Upon the creation of a tax increment district or adoption of any amendment pursuant to subsection
(c) of this section, the tax increment base shall be determined. (b) Upon application in writing
by the local finance officer, the tax assessor (or the officer of the county performing the
duties of a tax assessor) for each county in which any part of the district is located shall
determine according to his or her best judgment from all sources available to him or her the
full aggregate value of the taxable property in the district located in that county. The aggregate
valuation from all such tax assessors or other such public officials, upon certification to
the local finance officer, shall constitute the tax increment base of the district. (c) If
the public entity creating a tax increment district in which...
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17-13-48
Section 17-13-48 Selection and appointment of officers to conduct elections. Each candidate
for nomination may, at least 45 days before the primary, present to the county executive committee
of his or her party a list of election officials desired by him or her for any one or more
of the districts, wards, or precincts, and the county committee, so far as practicable, shall
make, from the list so presented to it, a list of names of election officials for each district,
ward, or precinct, which it will nominate to the appointing board of the county for appointment
as officials to conduct the primary election. The county committee shall present the list
so made up by it to the appointing board of the county which appoints the election officials
to conduct elections for state and county officials in November, or at any other lawful time,
which appointing board, from the list so presented to it by the county committee, shall, if
there be on the list the names of sufficient persons who are...
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40-10-130
Section 40-10-130 Duty of judge of probate on redemption of land bid in by state. Within five
days from the redemption of any real estate bid in by the state, the judge of probate shall
notify the tax assessor and tax collector of his county thereof and shall, on demand, pay
to them the costs and fees to which they are respectively entitled, and the assessor shall
enter such real estate and the name of the person redeeming the same on an appropriate list
to be kept by him for assessment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §313.)...

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40-5-32
Section 40-5-32 Taxpayer about to jeopardize possibility of collection - Liability of collector
for failure to act. On failure of the tax collector to act when notified that any person is
about to leave or remove his property from the county or that such person is closing out or
going out of business or is disposing of substantially all of his personal property by a closing
out sale, bankrupt sale, fire sale, manufacturers' sale, or otherwise, and the collection
of taxes due or to become due is endangered, he shall be liable for the amount of taxes assessed
against such person. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §218.)...
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