Title 40 — Title 40
0 chapters · 2,056 sections in this title.
Ala. Code § 40-4-1 Bonds
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The tax assessor in every county in the State of Alabama shall, before entering upon the discharge of the duties of his office as tax assessor, execute in duplicate a bond in the sum of not less than $5,000. Such bond shall be payable to the State of Alabama, with sufficient sure…
Ala. Code § 40-4-2 Amount and Payment of Commissions
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The tax assessor shall be entitled to receive from the tax collector, out of the first money collected by him, giving duplicate receipts therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector, the following commissions: In counties where the co…
Ala. Code § 40-4-3 Disposition of Fees of Assessor Paid on Salary Basis
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In all counties where the tax assessor is paid on a salary instead of a fee basis, all fees allowed under the terms of this title shall by said tax collector be paid into the county treasury, or to such officials performing the duties of county treasurer. History: (Acts 1939, No.…
Ala. Code § 40-4-4 No Commissions on Erroneous Assessments, Etc
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The tax assessor shall not receive commissions on errors made in assessments, on abatements or deductions from assessments allowed the taxpayer, nor on taxes on real estate bid in by the state at tax sales, nor on taxes which would be due on property except for the provisions of …
Ala. Code § 40-4-5 Schedule of Fees
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For making the demand on the taxpayer for his list of property to be returned and for each return of property to “owner unknown,” to be charged to the taxpayer or property assessed and collected with the taxes, the assessor shall be entitled to $5, to be entered upon the return a…
Ala. Code § 40-4-6 Deputies
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The tax assessor is authorized to appoint deputies, and the acts of such deputies shall be recognized as his acts, and he shall be responsible for any loss sustained by any taxpayer or by the state or county by reason of any unlawful act done by any such deputies. Such deputies s…
Ala. Code § 40-4-7 Printing and Furnishing Blank Forms; Copy of Returns
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It is the duty of the assessor to have printed, at the expense of the county, a sufficient number of assessment blank forms in the form furnished and prepared by the Department of Revenue; and, upon request of any taxpayer or state deputy tax assessor, the assessor shall furnish …
Ala. Code § 40-4-8 Duty of County Officials to Furnish Assessor and Collector with Books, Blanks, and
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Stationery. It shall be the duty of the county commissions of the several counties in this state to supply the tax assessor, tax collector, and such other tax officials or agents whose duty it is to assess and value property for taxation under this title with all necessary books,…