(a) Effective October 1, 2022, all airplanes, airships, and other aircrafts listed in Section 40-11-1 shall be valued and assessed by the Department of Revenue. (b) The Department of Revenue may adopt rules for the implementation and administration of this section. (Act 2021-429, §2.)
Valuation and Assessment of Certain Aircraft
Ala. Code § 40-11-6, under Subjects of Taxation and Date Taxes Due.
Ala. Code § 40-11-6