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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-7-12

Fraudulent Failure to Report Change in Condition of Property, Etc

Official textalison.legislature.state.al.us

Any person who fraudulently fails, neglects, or refuses to notify the tax assessor of any change in the condition of his property or of the relinquishment, abandonment, or loss of his homestead exemption or of any other exemptions as required herein shall be guilty of a misdemeanor.

Last amended: Acts 1951, No. 344, p. 632, §6.

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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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