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40-7-22
Section 40-7-22 Procedure by assessor upon failure to procure list. Having failed to
procure on verbal or written demand from any delinquent his list of taxable property on or
before the third Monday in January, the assessor shall ascertain from inquiry or otherwise
the property and other subjects of taxation upon which such person is liable to be taxed and
shall list and make return thereof upon the proper blank and note upon such returns the failure
of the owner after notice to make such return and the accrual of a penalty of 10 percent of
the taxes to be assessed thereon. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง52.)...
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40-2-15
Section 40-2-15 Notice of setting assessment aside; revaluation and notice thereof.
Whenever the Department of Revenue has set aside and held for naught any assessment of property,
except as otherwise provided herein, it shall give notice by mail of such action to the tax
assessor of the county in which the property involved is located and to the owner of such
property, by certified or registered mail, return receipt demanded. 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...
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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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11-40-62
Section 11-40-62 Definitions. As used in this article, the following words and phrases
shall have the following meanings: (1) INTERESTED PARTY. Includes the following parties: a.
The person who last appears as owner of the real property in the county office of the judge
of probate's property records. b. The current mortgagee of record of the property or assignee
of record of the mortgagee. c. The current holder of a beneficial interest in a deed of trust
recorded against the real property. d. A tax certificate holder. e. A tax sale purchaser that
holds a deed of purchase in accordance with Section 40-10-29. f. Any party having an
interest in the real property, or in any part thereof, legal or equitable, in severalty or
as tenant in common, whose identity and addresses are reasonably ascertainable from the records
of the Class 2 municipality or records maintained in the county office of the judge of probate
or as revealed by a full title search, consisting of 50 years or more. g. An...
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40-7-35
Section 40-7-35 Same abstracts of property contained in book. When the book of assessments
has been completed, the county tax assessor must without delay make out in triplicate, upon
forms to be furnished by the Department of Revenue, a complete abstract of all real and personal
property as contained in the assessment book of the county, identified by each public school
system of the county and listing the same for each public school system of the county therein,
showing the total amount and value of each class of taxable property, including specifically
the total amount and value of each class of taxable property defined in Section 40-8-1,
as amended, as Class III property that is appraised according to its current use value and
the total amount and value of such Class III property that is appraised according to its fair
and reasonable market value, property exempt from taxation and the amount of taxes of each
item, extended in a column; such abstract of assessment must be approved...
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40-7-33
Section 40-7-33 Book of assessments - Required; form; use of assessment lists in lieu
of book. The tax assessor must make and enter in an assessment book, suitably ruled and substantially
bound, in forms as prescribed by the Department of Revenue, a condensed statement of all assessments
made during each tax year, showing in separate columns the name of the owner, a description
of the real estate and improvements thereon, the assessed value thereof and the value of the
personal property assessed for taxation; and the assessor shall compute and enter opposite
the name of each taxpayer the aggregate amount of state, county, and special taxes with which
such taxpayer is charged, except as may otherwise be provided herein. When the hearing of
objection to assessments has been completed as herein provided, the tax assessor shall complete
the said book by making the proper entries therein, and foot up at the bottom of each page
the aggregate of all such taxes. When appeals have been taken to...
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40-21-34
Section 40-21-34 Report of commission to assessors; entries by assessors. (a) The Department
of Revenue, after having first determined and fixed the true value of any property within
this state of individuals, companies, corporations, and associations embraced within and in
accordance with the provisions of this chapter, shall annually on or before July 1, or as
soon thereafter as practicable, report to the tax assessor of every county and to the proper
local authorities of each municipality in this state in which any part of said property is
taxable hereunder, giving a general description of the property, the value of such property
apportioned to said county and to said municipality, school district, or other district having
a special assessment and the name and residence or place of business of the owner and all
other necessary particulars. (b) The assessor must enter in the book of assessments, in addition
to the assessment of other real estate or personal property to be assessed as...
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40-2-16
Section 40-2-16 Equalization of valuation generally. It shall be the duty of the Department
of Revenue to examine such of the tax records of the several counties as will enable it to
ascertain whether the tax valuation of the various classes of property as made in the respective
counties of the state, is reasonably uniform as between the respective counties and is in
proportion to the fair and reasonable market value of the property assessed. The purpose and
intent of this title is to bring about as far as practicable an equalization throughout the
state of the value of the various classes of property subject to taxation, so that the proportion
of the fair and reasonable market value of the property as fixed for assessment in one county
shall be in due proportion to the fair and reasonable market value of the same classes of
property in other counties, fixed on the same basis for assessment, and that such classes
of property in every county shall bear their proportion of the tax...
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45-17-140
Section 45-17-140 Fire protection service fee. (a) The provisions of this section
shall apply only to those portions of Colbert County located outside the corporate boundaries
of the Cities of Tuscumbia, Sheffield, and Muscle Shoals. (b) The Legislature hereby declares
that volunteer fire departments that receive funds pursuant to this section are organizations
which are public in nature, as they protect the health, safety, and welfare of the citizens
of the county. (c)(1) There is hereby levied on the owner of each dwelling and on the owner
of each building or commercial building or facility located in those portions of Colbert County
located outside the corporate boundaries of the Cities of Tuscumbia, Sheffield, and Muscle
Shoals a fire protection service fee of fifty dollars ($50) per year. (2) For the purposes
of this section a dwelling shall be defined as any building, structure, or other improvement
to real property used or expected to be used as a dwelling or residence for one...
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40-2-18
Section 40-2-18 Procedure after revaluation and equalization. Whenever the work of revaluing
and equalizing any class or classes of property has been completed by order of the Department
of Revenue, as provided herein, and the revised valuation has been entered on the tax return
list, the county board of equalization shall certify over their signatures to the correctness
thereof and shall deliver the tax return list showing the assessment and revaluation to the
assessing official of the county as their report, and the assessing official shall hold them
in his or her office subject to public inspection. The assessing official shall then give
notice by publication once a week for three consecutive weeks in a newspaper published in
the county, if any are published in the county and, if no newspaper is published in the county,
by posting notices in at least three public places in the county that the county board of
equalization has returned its report and that the same is open to public...
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