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us-al/statute/title-40/chapter-7/article-1 — General Provisions · Axiom
Axiom
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Alabama
/
Statutes
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Title 40
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§ chapter-7
General Provisions
57 sections
40-7-1
Authority of Tax Assessor; Duties of Taxpayer
40-7-2
Commencement and Completion of Assessment; Supplemental Assessment
40-7-2.1
Timing of Property Assessments, Etc., Homestead Exemption. (Amended by Act 2026-598)
40-7-2.2
Limitation on Assessed Value of Certain Real Property for Ad Valorem Tax Purposes; Exceptions
40-7-3
Duty of Assessor to Visit Voting Places for Purpose of Listing; Notice of Times Assessor Will Attend to Receive Returns
40-7-4
Taxpayer to Attend Appointment and Return List of Property; Failure to Furnish Description of Real Estate
40-7-5
Oath to Be Administered Before Return Made
40-7-6
Assessor to Interrogate as to Items and Details of Property; Listing Exempt Property
40-7-7
When Taxpayer May Mail List or Send by Another Person
40-7-8
Oath to Be Used on Bottom of Assessment Sheet
40-7-9
Assessor Authorized to Correct Error in Computing Taxes Due
40-7-9.1
Correction of Error Made in Assessment, Computation, Etc.; Collection and Refunds Due to Errors
40-7-10
Allowance of Statutory Exemptions; Property No Longer Exempt
40-7-11
Failure to Report Improvements
40-7-12
Fraudulent Failure to Report Change in Condition of Property, Etc
40-7-13
Assessment of Property in Possession of Commission Merchants and Assignees and Consignees Authorized to Sell
40-7-14
Taxpayer to Give Estimated Values; Preceding Year’s Valuation Entered by Assessor
40-7-15
Property to Be Appraised at Fair Market Value
40-7-16
How Real Estate May Be Described
40-7-17
By Whom Property Should Be Listed
40-7-18
Allocation of Tax Obligation Between Transferor and Foreign Corporate Transferee of Property Sold for Certain Purposes
40-7-19
Demand Against Persons Failing to Make Returns
40-7-20
Separate Returns to Be Filed in Individual and Fiduciary Capacity
40-7-21
Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes
40-7-22
Procedure by Assessor Upon Failure to Procure List
40-7-23
Assessment of Escaped Taxes; Avoidance of Penalty; Notice and Collection
40-7-24
Failure to Make Return of Gross or Net Receipts or Commissions from Business
40-7-25
Estimation of Fair Market Value; Assessment List; Notice; Objections
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
40-7-25.2
Current Use Value of Class III Property - Qualification Procedure; Appeal from Denial of Application; New Owner Required to Reapply Upon Sale of Property
40-7-25.3
Current Use Value of Class III Property - Conversion of Property to Other Taxable Use
40-7-25.4
Current Use Value of Class III Property — Abatement of Tax Under Section 40–7–25.3
40-7-26
Department of Revenue May Act in Advisory Capacity; Effect of Approval of Valuation by Department; Nonapproved Assessment Docket
40-7-27
Assessor to Certify Correctness of Returns, Notify Department of Revenue and Deliver to Board of Equalization
40-7-28
Correction of Improvement Assessment When Improvements Nonexistent
40-7-29
By Whom and When Penalties Remitted
40-7-30
Assessor Notified of Appointment of Fiduciaries
40-7-31
Assessment to “Owners Unknown.”
40-7-32
Fees of Assessor for Returns on Escaped Property
40-7-33
Book of Assessments - Required; Form; Use of Assessment Lists in Lieu of Book
40-7-34
Book of Assessments - to Be Certified by Department
40-7-35
Same Abstracts of Property Contained in Book
40-7-36
Book Showing Amount of Taxes Delivered to Collector
40-7-37
Plat Books - Blocks and Lots Platted and Recorded
40-7-38
Plat Books - All Real Estate
40-7-39
Plat Books - Annual Revision
40-7-40
Plat Books - Failure to Comply with Sections 40-7-37 through 40-7-39
40-7-41
Plat Books - Where Kept
40-7-42
Levy of Taxes from Book of Assessments
40-7-43
Duties of Assessor When He Has Reason to Believe Property May Be Removed or Otherwise Escape Taxation
40-7-44
Assessment Against Auctioneers
40-7-45
Appeals - Right; Time
40-7-46
Appeals - Notice
40-7-47
Appeals - Trial
40-7-48
Appeals - Judgment of Revaluation
40-7-49
Rules and Regulations
40-7-50
Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc
