40-9E-1
YEAR VALUE. The value of the property used to determine the assessment on which the property
tax on property is imposed for the base year. Base year value does not include any new property
that is first assessed in the base year. (3) ELIGIBLE ASSESSMENT. The difference between the
base year value and the actual value as determined by the county tax assessor for the applicable
taxable year. (4) ENHANCED USE LEASE AREA. Any area of a military installation which contains
underutilized real or personal property, or both, that is leased by a secretary of
a military department to a lessee pursuant to the authority provided in 10 U.S.C. §2667.
(5) LOCAL GOVERNING BODY. The governing body of a county or municipality which proposes to
create or has created a tax increment district. (6) PROJECT COSTS. Any expenditures made or
estimated to be made or monetary obligations incurred or estimated to be incurred by a public
entity which are listed in a project plan as costs of public works or...
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40-8-4
Section 40-8-4 Assessment ratios for purposes of local taxation. (a) During the ad valorem
tax year beginning October 1, 1978, with respect to any ad valorem tax levied by a county,
municipality, or other taxing authority other than the state, the governing body of any such
county, municipality, or other taxing authority may at any time, effective for ad valorem
tax years beginning on and after October 1, 1978, increase or decrease the ratio of assessed
value to the fair and reasonable market value or, as may otherwise be provided by law, to
the current use value, as the case may be (herein called "the assessment ratio"),
of any class of taxable property within the limits prescribed in the Constitution; provided,
that the county, municipality, or other taxing authority meets the criteria contained in this
section. If the receipts from any ad valorem tax with respect to which any assessment ratio
has been so adjusted by any taxing authority during the ad valorem tax year beginning...
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40-7-2.1
however, nothing herein contained shall be construed to relieve a person claiming a homestead
exemption under Sections 40-9-19 to 40-9-21, inclusive, or any other law of the responsibility
of furnishing proof of age, or disability, and total gross income for the year preceding the
year for which the exemption will be effective as required by law. Any person who has qualified
for the homestead exemption because of age or disability and income shall not be required
to reapply for the personal exemption based on age, disability, and income until the
eligibility ceases. The person shall only be required to verify by signature, on a form provided
by the county tax assessor, that the qualifying conditions continue to exist and return the
form by mail. (c) Notwithstanding any other law to the contrary, an attorney in a timely manner
may apply to the county tax assessor for a homestead exemption on behalf of a person entitled
to claim the exemption. (Acts 1981, No. 81-694, p. 1166;...
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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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40-5-34
Section 40-5-34 Assessment and collection of escaped taxes - Procedure. It is the duty of the
collector, when engaged in the collection of taxes for any year, if he discovers that any
person or property within his county has not been assessed with the tax or taxes lawfully
chargeable to such person or property for that year, or any preceding year, not more than
five years before that time, forthwith to assess and collect the taxes due on the same and
in writing to notify the assessor of the fact so discovered, in order that proper assessment
of unassessed taxes may be made, and the collector has the same authority to administer oaths
and propound questions as the assessor has, and any party failing or refusing to answer such
questions or to give in his property shall be liable to the same penalties as provided in
cases where parties fail or refuse to return their property to the assessor or answer the
questions required to be propounded by the assessor. In such assessments of escaped...
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40-7-36
Section 40-7-36 Book showing amount of taxes delivered to collector. After the book of assessments
has been completed as provided in this title, the tax assessor must enter in a book in concise
form the amount of taxes assessed against each taxpayer, showing separately the amount of
taxes on real estate and personal property and other subjects of taxation, and the
total amount of tax due, and the address of the taxpayer and the fees of the assessor with
a blank for the fees of the collector, and such book he must turn over to the tax collector
on or before September 15. For the services rendered by him in preparing such book he shall
receive compensation to be allowed by the county commission as follows: In counties where
the aggregate assessed value of real and personal property amounts to $2,000,000 or
less, $100; when the assessed value amounts to more than $2,000,000 and not exceeding $4,000,000,
$125; when the assessed values amount to more than $4,000,000 and not exceeding...
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11-51-47
Section 11-51-47 Assessment book of tax assessor. The book required to be made for the county
tax assessor under the provisions of law shall also show the property subject to municipal
taxes in such municipalities and shall be so ruled that the amount of such municipal taxes
charged to each taxpayer or against property in favor of such municipalities for the next
succeeding municipal tax year on the assessed value of the then current state tax year can
be entered and extended and footed up and the footings carried from page to page and the total
amounts thereof footed up so as to show the amount of taxes to be paid to such municipalities.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §705.)...
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40-7-25.3
Section 40-7-25.3 Current use value of Class III property - Conversion of property to other
taxable use. If the sale or other disposition of taxable property qualified for assessment
based on its current use value results in or is followed by the conversion of such property,
within two years from the date of sale or other disposition, to a use that is not so qualified,
then with respect to such property, there shall be levied and collected, in the ad valorem
tax year beginning on the October 1 next succeeding the conversion of such property, an amount
of additional taxes to be computed in the manner provided by this section. If taxable property
qualified for assessment at its current use value is converted to a use not so qualified,
then the tax assessor shall thereupon appraise such property in accordance with the provisions
of Section 40-7-15 and Section 40-7-25, as amended, and shall compute the amount of additional
taxes payable with respect to such property in the manner provided...
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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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11-53B-5
Section 11-53B-5 Fixing of costs. Upon demolition or repair of the building or structure, the
appropriate city official shall make a report to the governing body of the cost thereof, and
the governing body shall adopt a resolution fixing the costs which it finds were reasonably
incurred in the demolition or repair and assessing the same against the property; provided,
however, the proceeds of any moneys received from the sale of salvaged materials from the
building or structure shall be used or applied against the cost of the demolition; and provided
further, that any person, firm, or corporation having an interest in the property may be heard
at the meeting as to any objection he or she may have to the fixing of such costs or the amounts
thereof. The clerk of the municipality shall give notice of the meeting at which the fixing
of the costs is to be considered by first-class mail to all entities having an interest in
the property whose address and interest is determined from the tax...
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