§ 40-21-1 Department of Revenue to assess all property; applicability of chapter
§ 40-21-2 Verified statements to be filed
§ 40-21-3 Reports of all property required
§ 40-21-4 Detailed requirements of reports
§ 40-21-5 Reports of individuals or associations not incorporated
§ 40-21-6 Factors to be considered in determining true value of entire property
§ 40-21-7 Reports of railroad companies
§ 40-21-8 Returns of telegraph and telephone companies generally
§ 40-21-9 Details of returns of electric power and telegraph and telephone companies
§ 40-21-10 Details of statements of water, gas and pipeline companies
§ 40-21-11 Sleeping, parlor, dining and chair car companies
§ 40-21-12 Description of real property, fixtures and other tangible property within state
§ 40-21-13 Total length of railroad lines
§ 40-21-14 Statement of property outside state
§ 40-21-15 Statements of express companies
§ 40-21-16 Endorsement of receipt of statements; requiring additional information
§ 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer; apportionment of assessed value; report to tax assessor
§ 40-21-18 Evidence and witnesses before department
§ 40-21-19 Compelling production of records, documents, etc.; requiring attendance of officers and individuals
§ 40-21-20 What considered in arriving at taxable value of property
§ 40-21-21 Franchises and intangible property subject to taxation
§ 40-21-22 Proportion of value or receipts within state to total value or receipts forms basis of tax value
§ 40-21-23 Notice of valuation sent by department
§ 40-21-25 Determining tax value of franchises and intangibles
§ 40-21-26 Local taxes on franchises and intangibles
§ 40-21-27 Apportionment of local taxes
§ 40-21-28 Entry and collection of local taxes
§ 40-21-30 Description of franchises and intangibles
§ 40-21-32 Procuring information from other sources when taxpayer fails to comply
§ 40-21-33 Duties of receivers, assignees or trustees in bankruptcy
§ 40-21-34 Report of commission to assessors; entries by assessors
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Alabama Code > Title 40 > Chapter 21 > Article 1 - General Provisions

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: means next after. See Alabama Code 1-1-1
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • Personal property: All property that is not real property.
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
  • preceding: means next before. See Alabama Code 1-1-1
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1