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Code of Alabama

Article 1

General Provisions

40-7-1Authority of Tax Assessor; Duties of Taxpayer.40-7-2Commencement and Completion of Assessment; Supplemental Assessment.40-7-2.1Timing of Property Assessments, Etc., Homestead Exemption. (Amended by Act 2026-598)40-7-2.2Limitation on Assessed Value of Certain Real Property for Ad Valorem Tax Purposes; Exceptions.40-7-3Duty of Assessor to Visit Voting Places for Purpose of Listing; Notice of Times Assessor Will Attend to Receive Returns.40-7-4Taxpayer to Attend Appointment and Return List of Property; Failure to Furnish Description of Real Estate.40-7-5Oath to Be Administered Before Return Made.40-7-6Assessor to Interrogate as to Items and Details of Property; Listing Exempt Property.40-7-7When Taxpayer May Mail List or Send by Another Person.40-7-8Oath to Be Used on Bottom of Assessment Sheet.40-7-9Assessor Authorized to Correct Error in Computing Taxes Due.40-7-9.1Correction of Error Made in Assessment, Computation, Etc.; Collection and Refunds Due to Errors.40-7-10Allowance of Statutory Exemptions; Property No Longer Exempt.40-7-11Failure to Report Improvements.40-7-12Fraudulent Failure to Report Change in Condition of Property, Etc.40-7-13Assessment of Property in Possession of Commission Merchants and Assignees and Consignees Authorized to Sell.40-7-14Taxpayer to Give Estimated Values; Preceding Year’s Valuation Entered by Assessor.40-7-15Property to Be Appraised at Fair Market Value.40-7-16How Real Estate May Be Described.40-7-17By Whom Property Should Be Listed.40-7-18Allocation of Tax Obligation Between Transferor and Foreign Corporate Transferee of Property Sold for Certain Purposes.40-7-19Demand Against Persons Failing to Make Returns.40-7-20Separate Returns to Be Filed in Individual and Fiduciary Capacity.40-7-21Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes.40-7-22Procedure by Assessor Upon Failure to Procure List.40-7-23Assessment of Escaped Taxes; Avoidance of Penalty; Notice and Collection.40-7-24Failure to Make Return of Gross or Net Receipts or Commissions from Business.40-7-25Estimation of Fair Market Value; Assessment List; Notice; Objections.40-7-25.1Current Use Value of Class III Property - Definition; Appraisal of Property at Request of Owner; Legislative Intent; Applicability of Section; Method of Valuation; Factors Considered in Appraisal; Rules and Regulations of Department of Revenue; Hearing Objections.40-7-25.2Current Use Value of Class III Property - Qualification Procedure; Appeal from Denial of Application; New Owner Required to Reapply Upon Sale of Property.40-7-25.3Current Use Value of Class III Property - Conversion of Property to Other Taxable Use.40-7-25.4Current Use Value of Class III Property — Abatement of Tax Under Section 40–7–25.3.40-7-26Department of Revenue May Act in Advisory Capacity; Effect of Approval of Valuation by Department; Nonapproved Assessment Docket.40-7-27Assessor to Certify Correctness of Returns, Notify Department of Revenue and Deliver to Board of Equalization.40-7-28Correction of Improvement Assessment When Improvements Nonexistent.40-7-29By Whom and When Penalties Remitted.40-7-30Assessor Notified of Appointment of Fiduciaries.40-7-31Assessment to “Owners Unknown.”40-7-32Fees of Assessor for Returns on Escaped Property.40-7-33Book of Assessments - Required; Form; Use of Assessment Lists in Lieu of Book.40-7-34Book of Assessments - to Be Certified by Department.40-7-35Same Abstracts of Property Contained in Book.40-7-36Book Showing Amount of Taxes Delivered to Collector.40-7-37Plat Books - Blocks and Lots Platted and Recorded.40-7-38Plat Books - All Real Estate.40-7-39Plat Books - Annual Revision.40-7-40Plat Books - Failure to Comply with Sections 40-7-37 through 40-7-39.40-7-41Plat Books - Where Kept.40-7-42Levy of Taxes from Book of Assessments.40-7-43Duties of Assessor When He Has Reason to Believe Property May Be Removed or Otherwise Escape Taxation.40-7-44Assessment Against Auctioneers.40-7-45Appeals - Right; Time.40-7-46Appeals - Notice.40-7-47Appeals - Trial.40-7-48Appeals - Judgment of Revaluation.40-7-49Rules and Regulations.40-7-50Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc.