|
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-6.htm - 1K - Match Info - Similar pages
40-7-14
Section 40-7-14 Taxpayer to give estimated values; preceding year's valuation entered by assessor.
The person giving in property for taxation shall enter upon said list his estimated value
of every item of personal property listed, for the information of the official or officials
whose duty it is to fix the assessment valuation of taxable property, but nothing in this
title shall be construed as requiring the taxpayer to make oath as to the value of the property.
It shall be the duty of the tax assessor to enter upon the tax return in the column provided
the next preceding year's valuation for assessment of real estate and improvements and also
to note on the tax return list whether there has been any physical change, such as in improvements,
etc., since the preceding year's assessment was made. Every person shall enter upon the assessment
list his occupation and post-office address. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,
ยง45.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-14.htm - 1K - Match Info - Similar pages
40-7-25
Section 40-7-25 Estimation of fair market value; assessment list; notice; objections. Except
as otherwise provided by law, the assessing official shall, from information entered on the
tax return list and from all other information known to him or her, or which he or she may
procure, proceed to ascertain what, in his or her best judgment, is a fair and reasonable
market value of each item of property returned by or listed to any taxpayer; provided, that
the assessed value of any real estate or improvements as fixed for taxation for the year next
preceding the then current tax year shall be prima facie the basis of the value of the property
for assessment for the current tax year, and the property shall not be assessed for taxation
at a less valuation unless, upon evidence submitted to the county board of equalization, as
provided for herein, it is found that the assessed valuation of the property reviewed should
be reduced. The assessing official shall in separate columns enter on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.htm - 3K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-4.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-240.31.htm - 7K - Match Info - Similar pages
40-3-20
Section 40-3-20 Publication of notice of valuation of property. Immediately upon the completion
of the work of reviewing and adjusting assessed valuation under the provisions of this chapter,
the assessing official shall give notice by publication once a week for two consecutive weeks
in a newspaper published in the county. If no newspaper is published in the county, the notices
shall be posted in three public places in each precinct of the county. The notices shall state
that the assessed valuations of all property listed for taxation have been fixed as provided
by law, that the tax return lists showing the assessed valuations are in his or her office
and open for public inspection, that the board of equalization will sit at the courthouse
of the county on the date specified by the Department of Revenue to consider any protests
that may be filed by any taxpayer as herein provided, and that any taxpayer, who is not satisfied
with the valuations of his or her property as fixed and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-20.htm - 1K - Match Info - Similar pages
40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages
40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
40-10-4
Section 40-10-4 Notice to taxpayer - Service generally. (a) On receiving such book, as speedily
as practicable the judge of probate shall issue a notice addressed to each person against
whom any unpaid taxes are assessed as shown by such book, substantially in the following form:
"State of Alabama, (give name of county) county, to (give name of taxpayer): The tax
collector has filed in my office a list of delinquent taxpayers, and of real estate upon which
taxes are due. You are reported as delinquent, and your tax amounts to (here give amount of
taxes) with costs added. This is to notify you to appear before the probate court of said
county at the next term thereof, commencing on Monday, the _____ day of _____, 2__, then and
there to show cause, if any you have, why a decree for the sale of property assessed for taxation
as belonging to you should not be made for the payment of the taxes thereon and fees and costs.
(Here probate judge's signature). Judge of probate." Such notice must...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-4.htm - 3K - Match Info - Similar pages
40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-1.htm - 11K - Match Info - Similar pages
|