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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-7-38

Plat Books - All Real Estate

Official textalison.legislature.state.al.us

The tax assessor shall make, or cause to be made, a complete plat book or books of all real estate in the county, unless such book or books have already been provided, in a form to be prescribed by the Department of Revenue, in which the name of the owner shall be entered on each separate subdivision. To the person performing the work of making the plat books required by this section and Section 40-7-37, there shall be paid out of the general fund of the county a reasonable compensation, to be fixed by the governing body of the county at not less than $150 for each book of 400 pages or more, which debt shall be a preferred claim against the county; provided, that in any county where the tax assessor is on a salary basis, the additional compensation provided for in this section shall not be applicable.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §67; Acts 1945, No. 413, p. 658, §2; Acts 1951, No. 360, p. 648.

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In this chapter (40 sections)
  1. 40-7-22 · Procedure by Assessor Upon Failure to Procure List
  2. 40-7-23 · Assessment of Escaped Taxes; Avoidance of Penalty; Notice and…
  3. 40-7-24 · Failure to Make Return of Gross or Net Receipts or…
  4. 40-7-25 · Estimation of Fair Market Value; Assessment List; Notice;…
  5. 40-7-25.1 · Current Use Value of Class III Property - Definition;…
  6. 40-7-25.2 · Current Use Value of Class III Property - Qualification…
  7. 40-7-25.3 · Current Use Value of Class III Property - Conversion of…
  8. 40-7-25.4 · Current Use Value of Class III Property — Abatement of Tax…
  9. 40-7-26 · Department of Revenue May Act in Advisory Capacity; Effect of…
  10. 40-7-27 · Assessor to Certify Correctness of Returns, Notify Department…
  11. 40-7-28 · Correction of Improvement Assessment When Improvements…
  12. 40-7-29 · By Whom and When Penalties Remitted
  13. 40-7-30 · Assessor Notified of Appointment of Fiduciaries
  14. 40-7-31 · Assessment to “Owners Unknown.”
  15. 40-7-32 · Fees of Assessor for Returns on Escaped Property
  16. 40-7-33 · Book of Assessments - Required; Form; Use of Assessment Lists…
  17. 40-7-34 · Book of Assessments - to Be Certified by Department
  18. 40-7-35 · Same Abstracts of Property Contained in Book
  19. 40-7-36 · Book Showing Amount of Taxes Delivered to Collector
  20. 40-7-37 · Plat Books - Blocks and Lots Platted and Recorded
  21. 40-7-38 · Plat Books - All Real Estate
  22. 40-7-39 · Plat Books - Annual Revision
  23. 40-7-40 · Plat Books - Failure to Comply with Sections 40-7-37 through…
  24. 40-7-41 · Plat Books - Where Kept
  25. 40-7-42 · Levy of Taxes from Book of Assessments
  26. 40-7-43 · Duties of Assessor When He Has Reason to Believe Property May…
  27. 40-7-44 · Assessment Against Auctioneers
  28. 40-7-45 · Appeals - Right; Time
  29. 40-7-46 · Appeals - Notice
  30. 40-7-47 · Appeals - Trial
  31. 40-7-48 · Appeals - Judgment of Revaluation
  32. 40-7-49 · Rules and Regulations
  33. 40-7-50 · Voluntary Check-Off Designation for Alabama Association of…
  34. 40-7-55 · Short Form Tax Return; Itemized Listings
  35. 40-7-56 · Optional Personal Property Assessment Link
  36. 40-7-57 · Filing Returns; Penalites and Interest
  37. 40-7-58 · Design and Operation of System; Advisory Committee
  38. 40-7-59 · Alternative Systems
  39. 40-7-60 · Inspection and Supervision of Program; Regulation by Schedule…
  40. 40-7-61 · Procedures and Standards; Contract Work to Be Inspected and…
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