Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-7-22
Procedure by Assessor Upon Failure to Procure List
Official textalison.legislature.state.al.us
Having failed to procure on verbal or written demand from any delinquent his list of taxable property on or before the third Monday in January, the assessor shall ascertain from inquiry or otherwise the property and other subjects of taxation upon which such person is liable to be taxed and shall list and make return thereof upon the proper blank and note upon such returns the failure of the owner after notice to make such return and the accrual of a penalty of 10 percent of the taxes to be assessed thereon.
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In this chapter (40 sections)
- 40-7-3 · Duty of Assessor to Visit Voting Places for Purpose of…
- 40-7-4 · Taxpayer to Attend Appointment and Return List of Property;…
- 40-7-5 · Oath to Be Administered Before Return Made
- 40-7-6 · Assessor to Interrogate as to Items and Details of 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.;…
- 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,…
- 40-7-13 · Assessment of Property in Possession of Commission Merchants…
- 40-7-14 · Taxpayer to Give Estimated Values; Preceding Year’s Valuation…
- 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…
- 40-7-19 · Demand Against Persons Failing to Make Returns
- 40-7-20 · Separate Returns to Be Filed in Individual and Fiduciary…
- 40-7-21 · Failure to Fill Out Schedules or Lists or Give Information or…
- 40-7-22 · Procedure by Assessor Upon Failure to Procure List
- 40-7-23 · Assessment of Escaped Taxes; Avoidance of Penalty; Notice and…
- 40-7-24 · Failure to Make Return of Gross or Net Receipts or…
- 40-7-25 · Estimation of Fair Market Value; Assessment List; Notice;…
- 40-7-25.1 · Current Use Value of Class III Property - Definition;…
- 40-7-25.2 · Current Use Value of Class III Property - Qualification…
- 40-7-25.3 · Current Use Value of Class III Property - Conversion of…
- 40-7-25.4 · Current Use Value of Class III Property — Abatement of Tax…
- 40-7-26 · Department of Revenue May Act in Advisory Capacity; Effect of…
- 40-7-27 · Assessor to Certify Correctness of Returns, Notify Department…
- 40-7-28 · Correction of Improvement Assessment When Improvements…
- 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…
- 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