§ 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
§ 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 ob
§ 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
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Terms Used In Alabama Code > Title 40 > Chapter 7 > Article 1 - General Provisions

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Bequest: Property gifted by will.
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • current use value: shall be deemed to be the value of eligible taxable property based on the use being made of that property on October 1 of any taxable year; provided, that no consideration shall be taken of the prospective value such property might have if it were put to some other possible use. See Alabama Code 40-7-25.1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Devise: To gift property by will.
  • Docket: A log containing brief entries of court proceedings.
  • 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.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • following: means next after. See Alabama Code 1-1-1
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • month: means a calendar month. See Alabama Code 1-1-1
  • Oath: A promise to tell the truth.
  • oath: includes affirmation. See Alabama Code 1-1-1
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • Probate: Proving a will
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: includes lands, tenements and hereditaments. See Alabama Code 1-1-1
  • 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
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • 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