40-7-4
Section 40-7-4 Taxpayer to attend appointment and return list of property; failure to furnish
description of real estate. It is the duty of every person in every election precinct to attend
in person before the assessor on the first day of the appointment in the precinct of the taxpayer's
residence and then and there to render to the assessor under oath a full and complete list
of all property of which he was owner, or in which he had any interest whatever, or of which
he was trustee or agent on October 1 of that year. The land and improvements thereon and homesteads
must be separately listed and valued. On failure of the taxpayer for 30 days after demand
or notice by the tax assessor to furnish a sufficient description of his real estate, said
tax assessor shall secure such description from the records of conveyance in the office of
the probate court of his county, and if he is unable to get a sufficient description from
such records, then by a survey of property by the county...
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40-7-23
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 than June 30, 1989; (2) He makes or agrees
to be subject to an escape assessment for the tax year ending September 30, 1988; and (3)
He pays the tax due on such escape assessment without any penalty not later than June 30,
1989. (c) Any taxpayer who fulfills the requirements of...
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40-21-17
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax assessor of every county
in which any part of said tangible personal property is taxable under the provisions
of this title. The report to the tax assessor shall contain a description of all property
included in the assessment, the assessed value thereof, and an apportionment of the assessed
value of such property to the county, to each municipality, to each special school district,
and other districts levying a district tax within said county, with the name and residence
or place of business of the owner thereof and all other information necessary to enable...

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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper notice;
trial and decree of sale; fees; reports. (a) After the first day of January, the Tax Collector
of Calhoun County shall mail a statement to all delinquent taxpayers addressed to the party
in whose name the property was assessed, showing a brief description of the property, and
the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the taxes
and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale of the
property for taxes, nor invalidate the title of any property sold for taxes. (b)(1) Within
the time allowed by law, it shall be the duty of the tax collector to furnish the judge of
probate a list of all property on which the entire amount of taxes have not been paid, which
list shall show the name of the person to whom the property was...
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40-3-18
Section 40-3-18 Meetings - Inspection of tax returns; failure to properly return property.
It shall be the duty of the board of equalization to meet on the second Monday in March and
sit as long as may be necessary to carefully examine and inspect all tax returns and assessments
delivered to it by the county tax assessor. If the board finds that any taxpayer has neglected
to make a return or has omitted from his return any property that should be returned, it shall
be its duty to make up a return upon the proper blank with a description of the property to
be assessed, which property it shall then proceed to value and equalize in the same manner
as other property is valued and equalized by it, and to the value thus placed thereon shall
be added a penalty of 10 percent for failure of the owner of such property to properly return
the same. The secretary of the board shall by certified or registered mail, return receipt
demanded, or in person give notice to the owner of any property which...
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40-7-21
Section 40-7-21 Failure to fill out schedules or lists or give information or subscribe oaths;
authority for enforcement of imposed taxes. (a) It shall be a Class C misdemeanor for any
taxpayer, or attorney or agent of any taxpayer having authority to make tax returns, to fail,
neglect, or refuse on demand of the tax assessor, county revenue commissioner, or other assessing
official, to fill out or have filled out the schedule or list herein provided for, or to fail
to give the information herein provided for, or to fail, refuse, or neglect, to take and subscribe
to the oath or affirmation required to such schedules or fail to return the same to the assessing
official as prescribed by law. (b) The county tax assessor, the county revenue commissioner,
or other county assessing official, the Department of Revenue, their agents, and designated
representatives, shall have authority to audit, examine, and inspect any and all records and
property as needed to enforce the taxes imposed by...
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40-4-7
Section 40-4-7 Printing and furnishing blank forms; copy of returns. It is the duty of the
assessor to have printed, at the expense of the county, a sufficient number of assessment
blank forms in the form furnished and prepared by the Department of Revenue; and, upon request
of any taxpayer or state deputy tax assessor, the assessor shall furnish him with a copy or
copies for the use of such taxpayer in listing his property for taxation. Said blank forms
when filled out and returned to the tax assessor shall be known as the "tax return."
Upon demand of any person making a return of property for taxation, the assessor shall furnish
him with a copy of such return. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §35.)...
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40-7-31
Section 40-7-31 Assessment to "owners unknown." Whenever the tax assessor knows or
learns of any property, real or personal, subject to taxation in his county, the owner
of which he does not know and which is not embraced in any tax return made to him on or before
the third Monday in January by any taxpayer, he shall list and make upon the proper blank
a return describing said property according to the best information he can obtain and assess
the same "owner unknown" at the amount specified by law on a fair and reasonable
market value, and in any notice or advertisement or motion for judgment of sale it shall be
described as so returned; and he shall also note the failure of the owner to make such return
and shall also note the accrual of the penalty of 10 percent of the taxes to be assessed thereon.
No lands shall be returned to "owner unknown" until the assessor shall have made
a demand upon the person, if resident in the county, or by certified or registered mail, if
nonresident,...
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40-7-7
send by another person. When a taxpayer resides out of the county, or by reason of any infirmity
or disability is unable to attend any of the appointments of the assessor, or is a woman,
such taxpayer may send in his or her list, duly sworn to by any other person or by mail, postage
prepaid, or such list may be rendered by an agent having knowledge of his or her taxable property.
The land and the improvements thereon must be separately listed. Any person who knowingly
subscribes to a list of property which is false is guilty of a misdemeanor and shall upon
conviction be subject to a fine of not more than $500 and may also be imprisoned in the county
jail or sentenced to hard labor for not more than six months. Any person who owns personal
property may make a return of such property to the tax assessor by mail or by an authorized
agent having knowledge of such taxable property. (Acts 1935, No. 194, p. 256; Code 1940, T.
51, §42; Acts 1951, No. 551, p. 965; Acts 1953, No. 316, p. 373.)...
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40-2-15
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 final by the department it shall notify the tax assessor of each county in which such
property so revalued and assessed is situated of the amount of the assessment in such county,
together with a general description of the property as assessed, which the assessor must enter
in the book of assessments in addition to the assessments of other real estate and personal
property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §132.)...
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