Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-7-8
Oath to Be Used on Bottom of Assessment Sheet
Each person making return of property for assessment shall, after the same shall have been listed, make and subscribe to the following oath, which shall be printed or written at the bottom of the assessment sheet and which may be administered by the tax assessor, his deputy, or any other officer authorized by law to administer oaths: “I do solemnly swear that the foregoing list of property returned by me (if not his own property, here state the capacity in which he returns such property for assessment) is a full and complete return of all the property owned by (here state ‘me’ if the property returned is his own property and, if not his own property, state the name of the person, corporation, or estate for whom the property is returned), or in which (here designate the owner for whom return is made) had any interest whatever, the situs of which for taxation, or exemption from taxation, is in this county, on the first of October of the present tax year, so help me God.” ____ (Person giving in list will sign here) ____ Subscribed and sworn to before me this the ____ day of ____ (Officers will sign here) ____ (Give name and style of office here) ____
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In this chapter (40 sections)
- 40-7-1 · Authority of Tax Assessor; Duties of Taxpayer
- 40-7-2 · Commencement and Completion of Assessment; Supplemental…
- 40-7-2.1 · Timing of Property Assessments, Etc., Homestead Exemption.…
- 40-7-2.2 · Limitation on Assessed Value of Certain Real Property for Ad…
- 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…