Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-7-59
Alternative Systems
Notwithstanding any other provision of this article, no county property tax commissioner, county revenue commissioner, or similar county tax assessing or tax collecting official shall be prevented from providing an electronic system for the filing of any applicable business personal property tax returns through a system other than and as an alternative to the OPPAL system, nor shall any county property tax commissioner, county revenue commissioner, or similar county tax assessing or tax collecting official be prevented from enforcing mandatory electronic filing of a business personal property tax return pursuant to any local act of the Legislature.
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In this chapter (40 sections)
- 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
- 40-7-60 · Inspection and Supervision of Program; Regulation by Schedule…
- 40-7-61 · Procedures and Standards; Contract Work to Be Inspected and…
- 40-7-62 · Property Appraised at Fair and Reasonable Market Value; Basis…
- 40-7-63 · Time for Completion of Appraisal
- 40-7-64 · Department to Prescribe Procedures, Standards, Forms,…
- 40-7-65 · Employment of Appraisal Firms as Consultants; Firms or…
- 40-7-66 · Consultations with County Governing Bodies and Tax Assessors;…
- 40-7-67 · Department May Act When County Fails to Comply; Personnel;…
- 40-7-68 · Cost of Program for Equalization of Ad Valorem Taxes to Be…
- 40-7-69 · Authority to Issue Revenue Bonds to Finance Program
- 40-7-70 · Annual Appropriation to Department; Establishment of Fund to…
- 40-7-71 · Department to Certify That County Property Appraised at Fair…
- 40-7-72 · Additional Appropriations
- 40-7-73 · Avoidance or Frustration of Provisions or Intent of Article
- 40-7-74 · Administration of Program
- 40-7-75 · Reappraisal of Taxable Property in Marshall County
- 40-7-90 · Definitions
- 40-7-91 · Legislative Intent
- 40-7-92 · Authorization to Issue Warrants