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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-7-1

Authority of Tax Assessor; Duties of Taxpayer

Official textalison.legislature.state.al.us

# (a)

The tax assessor or other assessing official in each of the several counties shall have the right and authority to assess all real estate, together with improvements thereon, and all personal property to the party last assessing the same, or to the owner of record, except such real estate and personal property which is now or may hereafter be assessed by the Department of Revenue. The failure of the tax assessor or other assessing official to assess said property to the true owner shall not invalidate the assessment. The tax assessor or other assessing official shall have the right and authority to prescribe the proper bookkeeping method to carry out the provisions of this article, subject to the approval of the Chief Examiner of Public Accounts. Should the owner of any real estate make improvements on such property, or should any improvements be removed or destroyed or partially removed or destroyed during any taxable year, it shall be the duty of such owner to make a tax return between October 1 and prior to January 1 covering all such changes made subsequent to October 1 of the preceding tax year. Improvements partially completed on October 1 shall be reported to the tax assessor or other assessing official by the owner thereof and shall be assessed as incomplete for that tax year. It shall be the duty of any person who purchases real estate prior to October 1 of any taxable year and who owns said real estate on that date to report such purchase to and assess that property with the tax assessor or other assessing official between October 1 and prior to January 1 following such purchase. No penalty shall be charged such taxpayer for failure to report the purchase or sale of any real estate.

# (b)

Every person, firm, or corporation who owns, maintains, or keeps a manufactured home shall receive a decal upon the payment of the ad valorem tax on said manufactured home. Said decals shall be designed by the state Department of Revenue and displayed on the manufactured home for which the ad valorem taxes were paid, as set out in subsection (a) of Section 40-12-255.
This decal shall take the place of all other decals of any county or municipality, and there will be no other decals required. Said decal shall be proof of payment of said ad valorem taxes.

Last amended: Acts 1951, No. 344, p. 632, §2; Acts 1957, No. 452, p. 613, §1; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §2; Acts 1991, No. 91-694, p. 1340, §1.

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In this chapter (40 sections)
  1. 40-7-1 · Authority of Tax Assessor; Duties of Taxpayer
  2. 40-7-2 · Commencement and Completion of Assessment; Supplemental…
  3. 40-7-2.1 · Timing of Property Assessments, Etc., Homestead Exemption.…
  4. 40-7-2.2 · Limitation on Assessed Value of Certain Real Property for Ad…
  5. 40-7-3 · Duty of Assessor to Visit Voting Places for Purpose of…
  6. 40-7-4 · Taxpayer to Attend Appointment and Return List of Property;…
  7. 40-7-5 · Oath to Be Administered Before Return Made
  8. 40-7-6 · Assessor to Interrogate as to Items and Details of Property;…
  9. 40-7-7 · When Taxpayer May Mail List or Send by Another Person
  10. 40-7-8 · Oath to Be Used on Bottom of Assessment Sheet
  11. 40-7-9 · Assessor Authorized to Correct Error in Computing Taxes Due
  12. 40-7-9.1 · Correction of Error Made in Assessment, Computation, Etc.;…
  13. 40-7-10 · Allowance of Statutory Exemptions; Property No Longer Exempt
  14. 40-7-11 · Failure to Report Improvements
  15. 40-7-12 · Fraudulent Failure to Report Change in Condition of Property,…
  16. 40-7-13 · Assessment of Property in Possession of Commission Merchants…
  17. 40-7-14 · Taxpayer to Give Estimated Values; Preceding Year’s Valuation…
  18. 40-7-15 · Property to Be Appraised at Fair Market Value
  19. 40-7-16 · How Real Estate May Be Described
  20. 40-7-17 · By Whom Property Should Be Listed
  21. 40-7-18 · Allocation of Tax Obligation Between Transferor and Foreign…
  22. 40-7-19 · Demand Against Persons Failing to Make Returns
  23. 40-7-20 · Separate Returns to Be Filed in Individual and Fiduciary…
  24. 40-7-21 · Failure to Fill Out Schedules or Lists or Give Information or…
  25. 40-7-22 · Procedure by Assessor Upon Failure to Procure List
  26. 40-7-23 · Assessment of Escaped Taxes; Avoidance of Penalty; Notice and…
  27. 40-7-24 · Failure to Make Return of Gross or Net Receipts or…
  28. 40-7-25 · Estimation of Fair Market Value; Assessment List; Notice;…
  29. 40-7-25.1 · Current Use Value of Class III Property - Definition;…
  30. 40-7-25.2 · Current Use Value of Class III Property - Qualification…
  31. 40-7-25.3 · Current Use Value of Class III Property - Conversion of…
  32. 40-7-25.4 · Current Use Value of Class III Property — Abatement of Tax…
  33. 40-7-26 · Department of Revenue May Act in Advisory Capacity; Effect of…
  34. 40-7-27 · Assessor to Certify Correctness of Returns, Notify Department…
  35. 40-7-28 · Correction of Improvement Assessment When Improvements…
  36. 40-7-29 · By Whom and When Penalties Remitted
  37. 40-7-30 · Assessor Notified of Appointment of Fiduciaries
  38. 40-7-31 · Assessment to “Owners Unknown.”
  39. 40-7-32 · Fees of Assessor for Returns on Escaped Property
  40. 40-7-33 · Book of Assessments - Required; Form; Use of Assessment Lists…
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