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40-3-16
shall deem it necessary it may go or send or use agents or representatives in any county with
authority to act in an advisory capacity and in conjunction with the board of equalization
and perform other duties, with respect to the valuation and assessment of property for taxation,
as may be required of them. Agents or representatives of the Department of Revenue assigned
to any county or counties for the purpose of advising with the boards of equalization with
respect to valuing real and personal property for assessment for taxation shall have
the power and authority to inspect, review, value, and assess any property subject to taxation,
and the agents or representatives are authorized to fix values for assessment, subject to
the approval of the board of equalization of the county in which the property is located.
In cases where the agents or representatives have fixed a value for assessment, the value
must be entered on the tax return of the taxpayer showing the day and date when...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-16.htm - 7K - Match Info - Similar pages
40-2-11
be borne by every kind of property in this state and to ascertain the proper amount of license,
privilege, excise, corporation, franchise, income, or ad valorem taxes. b. To require reporting
of retail sales and customer notification, within constitutional limitations, when the seller
does not collect sales, use, or simplified sellers use tax on Alabama sales transactions,
and to provide for penalties pursuant to Section 40-2A-11. c. To require reporting of rental
transactions of tangible personal property as defined in Section 40-12-220, when the
property is classified as Class II or Class IV property under Section 40-8-1, by persons facilitating
the transactions and to require notifications to the lessor when the lessor has not furnished
evidence that it has acquired a license as required under Section 40-12-221, and to provide
for penalties pursuant to Section 40-2A-11. (8) To cause the deposition of witnesses residing
within or without the state to be taken upon such notice to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.1.htm - 24K - Match Info - Similar pages
40-3-19
Section 40-3-19 Meetings - Hearing objections to valuations. For the purpose of hearing objections
filed in writing to any assessments or valuations fixed as provided for herein, the boards
of equalization shall sit at the courthouse in their respective counties on the date specified
by the Department of Revenue in each year, and shall continue as long as may be necessary;
provided, that the sitting shall not be extended beyond the second Monday in July, unless
otherwise ordered by the Department of Revenue, to dispose of all cases where objections to
valuations or assessments have been filed in writing by any taxpayer, as provided in this
chapter. For the purpose of hearing objections filed in writing to any assessments or valuations
fixed as provided for herein, in counties where the board of equalization serves full time,
the boards of equalization shall sit at the courthouse in their respective counties, beginning
on the date specified by the Department of Revenue, to dispose of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-19.htm - 2K - Match Info - Similar pages
45-37-241.40
Section 45-37-241.40 Protests of valuation. Any owner of any property or any person having
an interest therein shall have the right to protest any valuation placed on the property by
the board of equalization. Protests shall be in such form and shall be heard in such manner
as now provided for by law except that the board of equalization in the counties shall have
the right to fix the time and place of hearing protests at any time after the protests are
filed, by giving the person filing the protest notice of the time and place as provided for
by law, provided further that all protest shall be filed prior to May 15 and shall be heard
and determined on or before July 1 subsequent to the filing of the same. Provided further,
however, in counties where the board of equalization serves full time, protests shall be filed
in writing within 45 days of the date of the certified docket or prior to May 15, whichever
falls first and shall be heard and determined on or before the second Monday in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-241.40.htm - 2K - Match Info - Similar pages
40-2-18
and that the board will convene at the courthouse in the county on a day to be named and fixed
in the notice to correct any errors in the valuations. In the event the property of any taxpayer
is increased by the county board of equalization when revaluing and equalizing assessments
as provided in this section over the assessed value as originally fixed by the board, the
taxpayer shall be furnished by mail or in person, with a statement showing separately the
revised value of his or her personal property and his or her real property and also
that the taxpayer may file in writing with the secretary of the county board of equalization,
within 30 calendar days from the date of the notice, objections, if any are made, to the revaluation
made as herein provided, and that the county board of equalization will sit on a day to be
named and fixed in the notice, when the complaining taxpayer, his or her agent or attorney
may appear and produce evidence in support of any objection as filed....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-18.htm - 6K - Match Info - Similar pages
40-7-25
list; and the taxpayer shall be given notice by the assessing official, by mail or in person,
of the items of property added to his or her assessment list or items claimed as exempt which
are disallowed by the assessing official after the list has been filed and before the assessing
official has completed his or her assessment, and the assessing official shall, upon demand,
furnish the taxpayer with a certified copy of his or her assessment list so amended. In the
event the value of real or personal property of any taxpayer is increased by the county
board of equalization, herein created, over the assessed value thereof for the next preceding
year, the taxpayer shall be furnished by mail or in person, by the secretary of the county
board of equalization, with a statement showing separately the value of his or her personal
property and his or her real property, and improvements thereon. The statement shall be signed
by the chair of the county board of equalization and the taxpayer may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.htm - 3K - Match Info - Similar pages
11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - Match Info - Similar pages
40-3-24
Section 40-3-24 Appeals - Right. In cases where objection has been made by any taxpayer, his
agent or attorney, as provided herein, to the taxable value fixed by the board of equalization
on any property assessed against such taxpayer, and such objections have been overruled by
said board, such taxpayer, his agent or attorney may take an appeal from the action of said
board in overruling his objection to such valuation to the circuit court of the county in
which the taxpayer's property is located. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, ยง109.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-24.htm - 862 bytes - Match Info - Similar pages
40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
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