Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-7-36
Book Showing Amount of Taxes Delivered to Collector
After the book of assessments has been completed as provided in this title, the tax assessor must enter in a book in concise form the amount of taxes assessed against each taxpayer, showing separately the amount of taxes on real estate and personal property and other subjects of taxation, and the total amount of tax due, and the address of the taxpayer and the fees of the assessor with a blank for the fees of the collector, and such book he must turn over to the tax collector on or before September 15. For the services rendered by him in preparing such book he shall receive compensation to be allowed by the county commission as follows: In counties where the aggregate assessed value of real and personal property amounts to $2,000,000 or less, $100; when the assessed value amounts to more than $2,000,000 and not exceeding $4,000,000, $125; when the assessed values amount to more than $4,000,000 and not exceeding $6,000,000, $175; when the assessed values amount to more than $6,000,000 and not exceeding $8,000,000, $200; when the assessed values amount to more than $8,000,000, such compensation as may be fixed by the county commission, not less than $250 and not exceeding $600; but any assessor who fails to complete such abstract by the time required shall forfeit all right to compensation.
Source: view the official text
In this chapter (40 sections)
- 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
- 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…
- 40-7-41 · 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…
- 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…
- 40-7-55 · Short Form Tax Return; Itemized Listings
- 40-7-56 · Optional Personal Property Assessment Link
- 40-7-57 · Filing Returns; Penalites and Interest
- 40-7-58 · Design and Operation of System; Advisory Committee
- 40-7-59 · Alternative Systems