Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-21-34
Report of Commission to Assessors; Entries by Assessors
# (a)
The Department of Revenue, after having first determined and fixed the true value of any property within this state of individuals, companies, corporations, and associations embraced within and in accordance with the provisions of this chapter, shall annually on or before July 1, or as soon thereafter as practicable, report to the tax assessor of every county and to the proper local authorities of each municipality in this state in which any part of said property is taxable hereunder, giving a general description of the property, the value of such property apportioned to said county and to said municipality, school district, or other district having a special assessment and the name and residence or place of business of the owner and all other necessary particulars.
# (b)
The assessor must enter in the book of assessments, in addition to the assessment of other real estate or personal property to be assessed as other taxable property owned by private citizens of his county, the property with description and value as reported to him by the Department of Revenue.
# (c)
The Department of Revenue shall also send to the owner or operator of such property so assessed a copy of its notification to the tax assessor touching assessment.
Source: view the official text
In this chapter (40 sections)
- 40-21-12 · Description of Real Property, Fixtures and Other Tangible…
- 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…
- 40-21-17 · Determination of Value; Assessment of Property; Penalizing…
- 40-21-18 · Evidence and Witnesses Before Department
- 40-21-19 · Compelling Production of Records, Documents, Etc.; Requiring…
- 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…
- 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
- 40-21-29 · Stockholders Not Required to List Shares or Pay Ad Valorem…
- 40-21-30 · Description of Franchises and Intangibles
- 40-21-32 · Procuring Information from Other Sources When Taxpayer Fails…
- 40-21-33 · Duties of Receivers, Assignees or Trustees in Bankruptcy
- 40-21-34 · Report of Commission to Assessors; Entries by Assessors
- 40-21-50 · Levied Generally
- 40-21-51 · Distribution of Revenues Generally
- 40-21-52 · Freight Lines and Equipment Companies
- 40-21-53 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
- 40-21-54 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
- 40-21-55 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
- 40-21-56 · Manufacturers and Sellers of Hydroelectric Power
- 40-21-60 · Express Companies - Generally
- 40-21-61 · Express Companies - Alternative Tax
- 40-21-62 · Report of Gross Receipts by Utility
- 40-21-63 · Receipts from Department
- 40-21-64 · Counties Not to Levy Privilege or License Taxes
- 40-21-80 · Definitions
- 40-21-81 · Legislative Intent
- 40-21-82 · Levy of Tax; Sourcing of Gross Sales or Gross Receipts from…
- 40-21-82.1 · Exemptions
- 40-21-83 · Exclusions. (Amended by Act 2026-595)
- 40-21-84 · Utility License Required
- 40-21-85 · Administration of Article and Collection of Tax