40-7-25.2
Section 40-7-25.2 Current use value of Class III property - Qualification procedure; appeal
from denial of application; new owner required to reapply upon sale of property. (a) Any owner
of eligible taxable property described in Section 40-7-25.1 may apply to have such property
assessed for purposes of ad valorem taxation at the appropriate ratio of assessed value to
the current use value of such property by filing a written application, in form as prescribed
by the Department of Revenue, with the tax assessor of the county in which such property is
located, on and after October 1 but not later than January 1 in any taxable year; provided,
however, that with respect to assessments of eligible taxable property respecting the taxable
year that began on October 1, 1981, such applications may be filed with the tax assessor not
later than June 30, 1982. (b) The application form for qualification of real property as agricultural
property shall set forth a description of the real property, a...
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45-17-240
Section 45-17-240 Offices and duties of tax assessor and tax collector consolidated. (a) Effective
October 1, 1997, or upon occurrence of a vacancy in either the office of tax assessor or tax
collector, there shall be a county revenue commissioner in Colbert County. A commissioner
shall be elected at the general election in 1996 and at the general election every six years
thereafter, who shall serve for a term of six years beginning on the first day of October
next after his or her election, and until his or her successor is elected and has qualified.
(b) The county revenue commissioner shall do and perform all acts, duties, and functions required
by law to be performed either by the tax assessor or by the tax collector of the county relative
to the assessment of property for taxation, the collection of taxes, the keeping of records,
and the making of reports concerning assessment for and the collection of taxes. (c) Subject
to the approval of the county commission, the county revenue...
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45-2-221.05
Section 45-2-221.05 Application form. Applicants submitted for historic district or preservation
district designation need be of no particular form, but shall contain the following information:
(1) The name, address, and telephone number of the applicant. If applicant is a group or organization,
include the name of the person who is to be contacted with respect to the application. (2)
A written description of the proposed district, including present land use and general location,
and of the structures and sites within the district, their condition, appearance, etc. (3)
A map or other graphic description of the proposed district. (4) The legal description of
the proposed district. (5) The historic, architectural, or other significance of the proposed
district. (6) A one page petition for each property owner within the proposed district, whether
the property owner signed in support or opposition or was nonresponsive to the petitioned
cause. a. For the purpose of this part, each parcel of...
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45-26-242
Section 45-26-242 Consolidation of unified system. (a) After September 30, 1991, or upon occurrence
of a vacancy in either the office of tax assessor or tax collector, there shall be a county
revenue commissioner in Elmore County. A commissioner shall be elected at the general election
in 1990, and at the general election every six years thereafter, who shall serve for a term
of six years beginning on the first day of October next after his or her election, and until
his or her successor is elected and has qualified. (b) The county revenue commissioner shall
do and perform all acts, duties, and functions required by law to be performed either by the
tax assessor or by the tax collector of the county relative to the assessment of property
for taxation, the collection of taxes, the keeping of records, and the making of reports concerning
assessment for and the collection of taxes. (c) Subject to the approval of the county commission,
the county revenue commissioner shall appoint and fix...
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45-28-241.50
Section 45-28-241.50 County revenue commissioner. (a) Commencing with the next term of office
or upon the occurrence of a vacancy, for any reason whatsoever, in either the office of tax
assessor or tax collector, there shall be a county revenue commissioner in Etowah County.
Such commissioner shall be elected at the general election immediately preceding the expiration
of the term of office, and at the general election every six years thereafter. The commissioner
shall serve for a term of six years beginning on the first day of October next after election,
and until the successor is elected and has qualified. (b) The county revenue commissioner
shall do and perform all acts, duties, and functions required by law to be performed by the
tax assessor or by the tax collector of the county relative to the assessment of property
for taxation, the collection of taxes, the keeping of records, and the making of reports concerning
assessment for and the collection of taxes. (c) The county...
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40-10-185
Section 40-10-185 Tax lien not required to be offered as being against property of specific
person. When a tax lien is offered for auction or sale, it shall not be necessary to list,
auction, or sell it as being against the property of any specific person. The auction or sale
is not invalid by reason of the fact that the property was assessed in the name of a person
other than the rightful owner or to a person unknown, if the description and the uniform parcel
number of the real estate in the tax lien auction list is sufficient to identify it and the
amount of taxes, interest, penalties, fees, and costs for which its tax lien is to be auctioned
or sold. (Acts 1995, No. 95-408, p. 864, §7; Act 2018-577, §1.)...
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40-7-1
Section 40-7-1 Authority of tax assessor; duties of taxpayer. (a) The tax assessor or other
assessing official in each of the several counties shall have the right and authority to assess
all real estate, together with improvements thereon, and all personal property to the
party last assessing the same, or to the owner of record, except such real estate and personal
property which is now or may hereafter be assessed by the Department of Revenue. The failure
of the tax assessor or other assessing official to assess said property to the true owner
shall not invalidate the assessment. The tax assessor or other assessing official shall have
the right and authority to prescribe the proper bookkeeping method to carry out the provisions
of this article, subject to the approval of the Chief Examiner of Public Accounts. Should
the owner of any real estate make improvements on such property, or should any improvements
be removed or destroyed or partially removed or destroyed during any taxable...
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40-9A-2
the Department of Revenue the required information by April 30, 1993. (c) Every lessee of property
described in subsection (a) of this section shall file the following information: (1) The
location of the real property subject to the lease with the public authority, county, or municipality
of the State of Alabama. (2) A list of all improvements to the property since the effective
date of the lease with the public authority, county, or municipality of the State of Alabama.
(3) A list of all personal property subject to the lease with the public authority,
county, or municipality of the State of Alabama. (4) The purchase price and date of acquisition,
or a reasonable estimate thereof, of such real and personal property. (5) An estimate
of the fair and reasonable market value of the property; provided, however, that such estimate
may be made without obtaining an appraisal of the property. (6) The effective date and term
of the lease with the public authority, county, or municipality of...
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40-9A-3
Section 40-9A-3 Tax assessors to forward information to Department of Revenue. Every tax assessor
shall, not later than March 1, 1993, forward to the Department of Revenue the following information:
(a) A complete listing of all real property located in the county which is subject to a lease
with a public authority, county, or municipality of the State of Alabama. (b) A complete listing
of all personal property located in the county which is subject to a lease with a public
authority, county, or municipality of the State of Alabama. (c) A complete listing of the
purchase price and date of acquisition of such real and personal property. (d) A complete
listing of the estimated fair and reasonable market value of such real and personal
property. (e) The estimated tax revenue produced by such real and personal property
if taxed at the rates applicable to taxable property located in the same jurisdiction. (f)
A list of all lessees which have not filed the required information by January 1,...
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45-2-221.09
Section 45-2-221.09 Form of application for rescission. Applications submitted for rescission
of a historic district or preservation district designation need be of no particular form,
but shall contain the following information: (1) The name, address, and telephone number of
the applicant. If applicant is a group or organization, include the name of the person who
is to be contacted with respect to the application. (2) A written description of the district,
including present land use and general location. (3) A written and detailed description of
the reasons to be considered for rescission of the district designation. (4) A map or other
graphic description of the district. (5) The legal description of the district. (6) A one
page petition for each property owner within the district, whether the property owner signed
in support or opposition or was nonresponsive to the petitioned cause. a. For the purpose
of this part, each parcel of land is considered to have a single owner whether...
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