40-7-2.1
Section 40-7-2.1 Timing of property assessments, etc., homestead exemption. (a) This amendatory
act shall be known as the 1983 Taxpayer Convenience Act. (b) Notwithstanding any other law
to the contrary, the county tax assessor may assess property for tax purposes and perform
related tax assessing functions and requirements, including the acceptance of applications
for homestead exemptions, from January 1 to September 30 of each taxable year and the assessment,
including the homestead exemption, shall become effective on the following October 1. Provided,
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...
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45-49-242.20
Section 45-49-242.20 Pest control ad valorem tax. (a)(1) The Court of County Commissioners,
Board of Revenue, or like governing body of Mobile County is hereby authorized to levy and
collect, in addition to all other taxes authorized by law, a special annual ad valorem tax
of one mill on each dollar's worth of taxable real and personal property in Mobile County
for the administration, operation, and maintenance of mosquito, rodent, and other vector control
activities to be carried out by the Mobile County Board of Health. Such tax shall be based
upon the last preceding assessment for state and county purposes commencing with the tax year
beginning October 1, 1976; its collection shall conform to the collection of taxes from counties;
and it shall constitute a lien against the property. The tax shall be added by the appropriate
county officials to the state and county tax bill immediately following the levy of such tax.
Such taxes shall be subject to the same due and delinquency date,...
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45-8-240.30
Section 45-8-240.30 Commission for assessment and collection of property taxes. The Tax Assessor
and the Tax Collector of Calhoun County shall each be authorized to collect a commission of
not to exceed one percent respectively for the assessment and collection of property taxes
now or hereafter levied by any municipality located in Calhoun County. (Act 80-184, p. 261,
§1.)...
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40-7-15
Section 40-7-15 Property to be appraised at fair market value. Except as otherwise provided
by law, for the purpose of assessment, real and personal property shall be appraised at its
fair and reasonable market value, according to the best judgment the assessor, the board of
equalization, and agents of the Department of Revenue can form upon information, inspection,
or otherwise, taking into consideration all elements or factors bearing on such value as heretofore
or hereafter authorized; mineral, coal, oil, gas, timber, and turpentine interests, when they
have been severed in ownership from the soil, by sale or otherwise, shall be separately appraised
and assessed. Notwithstanding the above, all property under lease as of October 1, 1978, which
lease does not provide for a direct passthrough of property taxes to the lessee, shall be
appraised solely on the basis of the economic net return to the owner. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §46; Acts 1978, 2nd Ex. Sess., No....
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45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc. (a) The
Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant
Tax Collector for the Bessemer Division of Jefferson County, or other public official performing
the functions of assessing and collecting taxes in Jefferson County, upon request of any fire
district located in Jefferson County, shall implement appropriate procedures necessary to
assess and collect the fees, charges, or assessments levied by the governing body of the fire
district, provided, the fees, charges, or assessments are related to the value of property.
(b) The fire district fees, charges, or assessments shall be a lien upon the property on which
levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes
are assessed, collected, and enforced. A two percent commission on all amounts levied and
collected shall be paid to both the assessing official and the...
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45-47-71.01
Section 45-47-71.01 Disposal of property under control of county commission. (a) All sales
or disposal of real property, tangible personal property, equipment, or other items owned
by or under the control of the county commission shall be made by free and open competitive
sealed bids or at public auction, except that all sales or exchanges of real property, equipment,
and personal property with another municipal or other governmental entity located within Marion
County may be made without the necessity of public auction or competitive sealed bids. (b)
Every proposal to make a sale covered by this section shall be publicly advertised at least
twice at two-week intervals in a newspaper of countywide circulation and a newspaper of statewide
circulation in advance of the date fixed for receiving bids. The advertisements shall state
a description of the property to be sold along with the date, time, and place of opening of
the sealed bids. (c) All bids shall be publicly owned and all...
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45-9-242.20
Section 45-9-242.20 Granting of exemptions. (a) Chambers County may henceforth grant county
ad valorem exemptions, including real estate, equipment, and supplies for any manufacturing
firm or facility that purchases or leases property for site location in the county, as that
location is defined by the county tax assessor, and upon the terms and conditions as hereinafter
provided for. (b) There shall be a five-year period of exemptions from payment of county ad
valorem taxes for any manufacturing firm or facility that purchases or leases property for
site location in Chambers County. (c) In order to qualify for the ad valorem tax exemptions,
including real estate, equipment, and supplies, provided for in subsection (a), the manufacturing
firm or facility must file an application with the county tax assessor. The application shall
be subject to the approval of the Chambers County Commission and recorded by the tax assessor
upon approval. (d) The exemption period shall be measured from...
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12-13-22
Section 12-13-22 Requirement to redact, remove, etc., Social Security number or birthdate on
certain documents; electronic availability of records. (a) Before recording any document,
with the exception of federal and state tax liens, as public record with the probate court
that conveys any interest in real or personal property or purports to encumber an interest
in real or personal property, or any other document, including military discharge forms, that
is filed as a public record in the probate court, the person submitting the document for recordation
shall redact, remove, or otherwise make illegible any Social Security number appearing in
the document. Removal of the Social Security number shall be a condition to filing the document.
(b) Before recording any document, with the exception of federal and state tax liens, as public
record with the probate court that conveys any interest in real or personal property or purports
to encumber an interest in real or personal property, the...
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38-5-4
Section 38-5-4 Property which may be retained by applicant. An applicant may retain personal
or real property owned by him or in combination with any other person without reference to
its value if it serves to provide the applicant with a home. Real property owned by the applicant
or in combination with his spouse which is producing income, reasonably consistent with its
value, which is used for the support of the applicant, may be retained in an amount not to
exceed an assessed valuation of $5,000.00 as assessed by the county assessor, less any encumbrances
thereon of record. The applicant may retain as a reserve for future contingencies any combination
of personal or real property not to exceed a total net value of $1,200.00. The value of the
following property shall be excluded in determining eligibility under this chapter: (1) Personal
jewelry, personal effects, home furnishings and other property used to provide, equip and
maintain a home for the applicant; (2) Such additional...
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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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