Alabama Administrative Code

Notes Ala. Admin. Code r. 810-3-82-.02 Adopted June 17, 1988, filed July 27, 1988. Repealed by Alabama Administrative Monthly Volume XXXIX, Issue No. 04, January 29, 2021, eff. 3/15/2021. Author: John H. Burgess Statutory Authority: Code of Ala. 1975, § 40-18-82.

Notes Ala. Admin. Code r. 810-3-83-.01 Adopted September 30, 1982. Amended: February 8, 1989, filed March 20, 1989. Repealed by Alabama Administrative Monthly Volume XXXIX, Issue No. 04, January 29, 2021, eff. 3/15/2021. Authors: Ecta B. Spicer, Ewell Berry, John H. Burgess Statu…

Notes Ala. Admin. Code r. 810-3-83-.02 Adopted June 17, 1988. Amended: February 8, 1989, filed March 20, 1989. Repealed by Alabama Administrative Monthly Volume XXXIX, Issue No. 04, January 29, 2021, eff. 3/15/2021. Authors: George E. Mingledorff, III, John H. Burgess Statutory A…

(1) Expenses paid or incurred by the taxpayer in connection with performance of services as an employee and reimbursed by the employer are allowable as an adjustment in computing adjusted gross income. (2) Expenses paid or incurred by the taxpayer in connection with performance o…

(1) Purpose - This rule is issued pursuant to authority contained in Code of Ala. 1975, § 40-7-25.1, 40-7-25.2 and 40-7-25.3 relating to current use value of eligible Class III property. This rule is issued for the purpose of establishing the method and procedures of determining …

(1) Purpose - This rule is issued pursuant to the authority contained in §§ 40-7-64 and 40-2-11, Code of Ala. 1975, for the purpose of establishing guidelines, procedures, and a definite schedule for the annual equalization of real property values for ad valorem tax purposes. (2)…

(1) Any owner of a truck trailer, tractor trailer, or semi-trailer who chooses to purchase a permanent trailer plate must annually assess the property in accordance with Rule 810-4-1-.04 in the county where the truck trailer, tractor trailer, or semi-trailer is based. (2) The iss…

(1) The Property Tax Division of the Department of Revenue has established the following procedures for determining the market value and the assessed value of tangible personal property. In order to achieve uniformity throughout the State of Alabama in arriving at the market and …

(1) Effective January 1, 2022, fleet operators may electronically register and remit payment of ad valorem taxes levied under Chapter 8 of Title 40, Code of Ala. 1975, for the initial registration, and subsequent renewal of a fleet vehicle, required by § 40-12-253, Code of Ala.19…

(Repealed). Author: Monica Mason Notes Ala. Admin. Code r. 810-4-1-.06 Issued December 17, 1980. Repealed: Filed November 2, 2004; effective December 7, 2004. Statutory Authority: Code of Ala. 1975, §§ 40-7-61, 40-7-64.

Notes Ala. Admin. Code r. 810-4-1-.07 Amended by Alabama Administrative Monthly Volume XXXIII, Issue No. 02, November 26, 2014, eff. 12/4/2014. Repealed by Alabama Administrative Monthly Volume XXXIX, Issue No. 05, February 26, 2021, eff. 4/12/2021. Author: Shelley Tice Statutory…

(1) Purpose - To establish guidelines and procedures for the minimum levy of 10 mills of property tax in each school district pursuant to Act 2005-215, passed in the 2005 Regular Session of the State Legislature and approved as a Constitutional Amendment by a majority vote of the…

(1) To ensure the equitable taxation of aircraft in the State of Alabama, the following procedures shall be used for valuing aircraft as of October 1 of each tax year: (a) Pursuant to § 40-11-6, the department shall value and assess all taxable airplanes, airships, and other airc…

(1) Purpose - This rule is issued for the purpose of defining the property exempted by the personal use exemptions for the home contained in Code of Ala. 1975, §§ 40-9-1(11) and 40-9-1(18). (2) For the purpose of this rule, the definition of household goods shall be: (a) Househol…

Notes Ala. Admin. Code r. 810-4-1-.11 New Rule: Filed October 4, 2007; effective November 8, 2007. Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 12, September 28, 2018, eff. 11/8/2018. Author: Will Martin, Property Tax Division Statutory Authority: Code of Al…

(1) Purpose - To establish guidelines and procedures for reporting and assessing business personal property pursuant to Section 40-7-14, Code of Ala. 1975. (2) Every individual, firm or corporation owning business personal property in Alabama on October 1 of each year must provid…

(1) Purpose - This rule is issued for the purpose of defining the property exempted by farm property exemptions contained in Sections 40-9-1(11) and 40-9-1(22), Code of Ala. 1975. (2) Definitions - For the purpose of this rule, the definition of farm tractor, farming implement, a…

Pursuant to § 40-9-1, Code of Ala. 1975, the tangible personal property owned by a business and reported in accordance with Article 1 of Chapter 7, Title 40, to the extent of forty thousand dollars ($40,000) in market value, is exempt from the state-levied ad valorem tax. (1) The…

(1) Purpose: To establish guidelines and procedures for reporting and assessing business personal property used in the oil and gas industry. (2) Flowlines: In small oil or gas fields, flowlines typically serve one wellhead. Flowlines carry the fluids or gas from the wellhead to a…

(1) PURPOSE - This rule is issued pursuant to authority contained in Section 40-7-64, Code of Ala. 1975, for the purpose of establishing guidelines and procedures for the uniform assessment of Commercial Mobile, Portable, and Modular Units. (2) DEFINITIONS - For the purpose of th…

(1) PURPOSE - This rule is issued pursuant to authority contained in § 40-21-1 through 40-21-34, Code of Ala. 1975, for the purpose of establishing guidelines and procedures for assessing and allocating public utility and railroad property for ad valorem tax purposes in Alabama. …

(1) PURPOSE - This regulation is issued pursuant to the authority contained in Section 40-2A-7(a)(5) and Section 40-7-64, Code of Ala. 1975, for the purpose of establishing guidelines and procedures for assessing motor vehicles purchased on or after January 1, 2000 for ad valorem…

(1) PURPOSE - This rule is issued pursuant to authority contained in Section 40-7-49, Code of Ala. 1975, for the purpose of establishing guidelines and procedures for the uniform implementation of senior property tax appraisal for ad valorem taxes in Baldwin County, Alabama. (2) …

(1) PURPOSE - This regulation is issued pursuant to authority contained in Section 40-7-49, Code of Ala. 1975, for the purpose of establishing guidelines and procedures for the uniform assessment of tangible personal property subject to a capital lease, an operating lease or a co…

(1) PURPOSE - This rule is issued pursuant to authority contained in Section 40-9-19, 40-9-21 and 40-9-21.1 Code of Ala. 1975, and Act 2013-295 for the purpose of establishing guidelines and procedures for the uniform implementation of exemption from property tax on homestead and…

(1)PURPOSE - This rule is issued pursuant to the authority contained in Sections 40-2-11 and 40-10-28, Code of Ala. 1975, for the purpose of establishing guidelines and procedures for the uniform processing of excess funds from the sale of tax delinquent property. (2)DEFINITIONS …

(1) PURPOSE - This rule is issued pursuant to authority contained in Section 40-7-49, Code of Ala. 1975, for the purpose of establishing guidelines and procedures for the uniform implementation of the optional two-year motor vehicle registration renewals as provided in Act 2014-3…

(1) In order to achieve uniformity throughout the State of Alabama, the following procedures must be followed for any taxpayer choosing to file Form ADV-40S (Short Form) in accordance with Act 2014-415 for assessment of business personal property. (a) A taxpayer who meets the fol…

(1) The Department of Revenue has established the following procedures to ensure the proper filing of electronic business personal property returns using the Optional Personal Property Assessment Link (OPPAL) system. (2) Effective October 1, 2016, any taxpayer owning business per…

(1). PURPOSE (a) This rule establishes the procedures and guidelines for counties to limit increases in the assessed values of certain Class II and Class III real property, for ad valorem tax purposes, in compliance with Act 2024-344. (b) The application of this limitation or "ca…

(Repealed). Author: Derrick Coleman Notes Ala. Admin. Code r. 810-4-1.01.01 Repealed: Filed November 2, 2004; effective December 7, 2004. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-7-25.01.

The purpose of this rule is to establish guidelines and procedures for reporting, registering, and assessing manufactured homes, and general administrative rules for enforcement of manufactured home laws. Author: Monica Mason Notes Ala. Admin. Code r. 810-4-2-.01 Original rule fi…

(1) All manufactured homes located on land owned by the manufactured home owner where the manufactured homes are not rented or leased for business purposes shall be subject to assessment for ad valorem tax purposes and the manufactured homes shall be considered as improvements to…

(1) Every person, firm, or corporation who owns, maintains, or keeps in this state a manufactured home which is located on land owned by someone other than the manufactured home owner, or manufactured homes located on land owned by the manufactured home owner and such manufacture…

(1) Owner Occupant Over the Age of 65. (a) All manufactured home owners who are over the age of 65 shall be exempt from payment of the registration fee on their owner-occupied manufactured home, but will be subject to the payment of the $5 issuance fee. (b) This exemption must be…

(1) Any manufactured home owner subject to registration laws must show proof of payment of sales/use tax. (2) Any manufactured home owner subject to registration laws must furnish the prior years' registration receipt or if the manufactured home has never been registered in the S…

(1) All manufactured homes subject to the registration fee shall be issued a decal provided by the Alabama Department of Revenue. The decals are sequentially numbered and the disposition of each decal shall be subject to audit. There shall be a $5 issuance fee charged for issuanc…

(1) Manufactured home owners will be subject to a $10 delinquent fee if: (a) The owner of any manufactured home fails to pay the registration fee before December 1. (b) The manufactured home owner fails to register a newly acquired manufactured home or a manufactured home enterin…

(1) Any manufactured home owner, unless specifically exempted, who fails to pay the registration fee on manufactured homes shall be subject to a citation fee of $15. (2) All manufactured home owners who fail to properly display the registration or ad valorem decals on such manufa…

(1) Before a manufactured home may be moved on the highways of Alabama, a moving permit must be obtained from the county official who administers the manufactured home registration laws. One fee of $10 will be charged for the moving of each manufactured home (regardless of the nu…

(1) Registration, Delinquent Fee and Penalty (40-12-255(a) and (b), Code of Ala. 1975)(a) 25% State General Fund (b) 25% County General Fund (c) 25% County or City School Board based on location (d) 25% City (Goes to County General Fund if located outside City Limits) (2) Issuanc…

The county registration official and ad valorem tax official shall submit to the Department of Revenue by the 20th of each month a summary of the previous months' activities relating to the issuance of decals as set out in Form (ADV-MH43). Author: Monica Mason Notes Ala. Admin. C…

(1) The owner or lessor of real estate on which any manufactured home is situated shall report the name and address of the owner of such manufactured homes to the county assessing official upon request of that official. (2) Any public or private entity that provides or sells any …

(1) Purpose - This rule is issued pursuant to the authority contained in Section 40-7-64, Code of Ala. 1975, for the purpose of establishing guidelines and procedures pertaining to issuance fees on manufactured homes. (2) Procedures - The following procedures shall be used for ma…

Notes Ala. Admin. Code r. 810-4-3-.01 Filed October 29, 1992. Refiled November 16, 1992; February 26, 1993. Amended: Filed December 15, 2005; effective January 19, 2005. Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 02, November 30, 2018, eff. 12/31/2018. Au…

(1) Private use property is any real and/or personal property treated as owned by a private user for Federal Income Tax purposes even though title may be held by a public authority, municipal, or county government. A private user is any individual, partnership, or for-profit corp…

(1) Property qualifying for tax abatements under Title 40, Chapter 9B, Code of Ala. 1975, must be classified as industrial development property. For purposes of this rule, industrial development property is defined as real and/or personal property acquired in connection with esta…

(1) Noneducational Ad Valorem Tax may be abated with respect to private use industrial property. Education taxes, as defined in 40-9B-3(5)Code of Ala. 1975, cannot be abated. (2) Abatement of noneducational Ad Valorem Tax cannot exceed the maximum exemption period as defined in §…

(1) A petition for abatement of noneducational Ad Valorem Taxes may be made by any person who is the owner of private use industrial development property, proposes to become a private user of industrial development property, or undertakes a major addition to existing industrial d…

Notes Ala. Admin. Code r. 810-4-3-.06 Filed October 29, 1992. Refiled November 16, 1992; February 26, 1993. Amended: Filed December 15, 2005; effective January 19, 2005. Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 02, November 30, 2018, eff. 12/31/2018. Au…