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Alabama Statutes, Title 40

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Alabama/Statutes

← All Alabama coverage

Title 40

53 chapters · 1,875 sections in this title.

All chapters in Title 401,875 Ch 18, Income Taxes299 Ch 12, Licenses281 Ch 17, Gasoline and Other Motor Fuels; Lubr…126 Ch 23, Sales and Use Taxes115 Ch 10, Sale of Land110 Ch 7, Assessment of Taxes Generally89 Ch 9, Exemptions from Taxation and Licenses84 Ch 21, Public Utilities69 Ch 26B, Providers of Medical Services Privil…53 Ch 25, Tobacco and Vaping Tax49 Ch 1, General Provisions45 Ch 29, Enforcement of Tax Laws42 Ch 2, Department of Revenue34 Ch 5, Tax Collectors34

89 sections·Filtered byTitle 40✕Ch 7✕

Ala. Code § 40-7-5 Oath to Be Administered Before Return Made
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The tax assessor or his deputy or any other officer administering the oath to the person making the return of property for taxation must orally administer the following oath to every taxpayer before making his returns: “You do solemnly swear that you will true answers make to all…
Ala. Code § 40-7-50 Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc
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(a) A minimum annual contribution of three dollars ($3) may be voluntarily contributed to the Alabama Association of Rescue Squads, Inc., on the ad valorem tax return of the contributor by indicating on a check-off box which shall be provided on annual ad valorem tax statements. …
Ala. Code § 40-7-55 Short Form Tax Return; Itemized Listings
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(a) Prior to October 1, 2014, the Department of Revenue shall design a non-itemized business personal property tax return short form “short form tax return” which, at the taxpayer’s option, may be utilized for reporting total taxable tangible business personal property assets wit…
Ala. Code § 40-7-56 Optional Personal Property Assessment Link

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(a) No later than September 30, 2016, the Department of Revenue shall develop, maintain, and administer an online business personal property tax filing system that allows any taxpayer required to file a business personal property tax return with any county assessing official or a…

Ala. Code § 40-7-57 Filing Returns; Penalites and Interest

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(a) No taxpayer shall be required to use the OPPAL system for filing business personal property tax returns; provided, however, that any taxpayer utilizing the system shall comply with this article and any rules promulgated by the Department of Revenue for the administration of t…

Ala. Code § 40-7-58 Design and Operation of System; Advisory Committee

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(a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of OPPAL, a state and local advisory committee is hereby established to review the design and operation of the system and to make recommendations regarding the system require…

Ala. Code § 40-7-59 Alternative Systems

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Notwithstanding any other provision of this article, no county property tax commissioner, county revenue commissioner, or similar county tax assessing or tax collecting official shall be prevented from providing an electronic system for the filing of any applicable business perso…

Ala. Code § 40-7-6 Assessor to Interrogate as to Items and Details of Property; Listing Exempt Property

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After administering the foregoing oath, the assessor, his deputy, or other officer shall particularly inquire of the taxpayer as to the items of property and subjects of taxation owned by the taxpayer and for which he is liable to be taxed, and property exempt from taxation, whic…

Ala. Code § 40-7-7 When Taxpayer May Mail List or Send by Another Person

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When a taxpayer resides out of the county, or by reason of any infirmity or disability is unable to attend any of the appointments of the assessor, or is a woman, such taxpayer may send in his or her list, duly sworn to by any other person or by mail, postage prepaid, or such lis…

Ala. Code § 40-7-8 Oath to Be Used on Bottom of Assessment Sheet

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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 a…

Ala. Code § 40-7-9 Assessor Authorized to Correct Error in Computing Taxes Due

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Whenever a manifest error is found in the calculation of the amount of taxes due or any mechanical error is found by the tax assessor in computing the tax due upon an assessment legally made, he is authorized to correct the same in his records; provided, that he file in the recor…

Ala. Code § 40-7-9.1 Correction of Error Made in Assessment, Computation, Etc.; Collection and Refunds Due to Errors

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Whenever an error is found in the assessment, computation, or calculation of the amount of ad valorem taxes, penalties, or fees due thereon; or any mechanical error is found in the tax return, listing, and valuing of property upon assessments legally made or upon collections base…

Ala. Code § 40-7-100 Division Supplemental to Division 1 of This Article

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The provisions of and powers conferred by this division shall be supplemental to the provisions of and powers conferred by Division 1 of this article. (Acts 1973, No. 1092, p. 1855, §10.)

Ala. Code § 40-7-60 Inspection and Supervision of Program; Regulation by Schedule of Individual County-by-County Reappraisal

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It shall be the function, duty, and responsibility of the Department of Revenue to periodically inspect and supervise the implementation and program of reappraisal of all property in the State of Alabama and to regulate, according to a definite schedule, the individual county-by-…

Ala. Code § 40-7-61 Procedures and Standards; Contract Work to Be Inspected and Approved by Department

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The Department of Revenue shall prescribe procedures and shall set standards for the work to be done under this program. Any contract for services required by a county pursuant to the appraisal of property under this division shall be approved by the Department of Revenue, and th…

Ala. Code § 40-7-62 Property Appraised at Fair and Reasonable Market Value; Basis of Assessment for Ad Valorem Taxes

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Each county governing body of this state, through its respective tax assessor, shall have the property of such county appraised at its fair and reasonable market value, which fair and reasonable market value shall be the basis of assessments for ad valorem taxes. (Acts 1971, 3rd …

Ala. Code § 40-7-63 Time for Completion of Appraisal

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The appraisal of property shall be commenced and completed for each county at the earliest dates consistent with good business and sound appraisal practices, but in any event completed not later than two years from January 19, 1972. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §4…

Ala. Code § 40-7-64 Department to Prescribe Procedures, Standards, Forms, Records, and Progress Reports for Counties and to Design Permanent Uniform Record System

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The Department of Revenue shall prescribe for the counties the procedures to be followed, standards to be met, forms to be used, records to be kept and progress reports to be filed. The Department of Revenue shall also design a permanent uniform record system which shall be used …

Ala. Code § 40-7-65 Employment of Appraisal Firms as Consultants; Firms or Appraisers to Be Bona Fide State Residents

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The Department of Revenue may, with the approval of the Governor, employ any appraisal firms employing a duly accredited member or members of the American Institute of Real Estate Appraisers as consultants to inspect the various systems of assessing in each county and to advise t…

Ala. Code § 40-7-66 Consultations with County Governing Bodies and Tax Assessors; Determination of System of Appraisal; General Schedule for Completion of Appraisal to Be Established

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The Department of Revenue shall consult and advise with the governing bodies and tax assessors as to its findings in each county and, after consultation, determine the chosen system of appraisal to be put into effect without delay in order that the assessments for ad valorem taxe…

Ala. Code § 40-7-67 Department May Act When County Fails to Comply; Personnel; Employees of County to Meet Department’s Requirements Without Becoming Employees of State Merit System; Appraiser’s Qualifications

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(a) Should any county fail or refuse for any reason to comply with the provisions of this division, the Department of Revenue shall employ qualified appraisers and/or let any contract necessary to accomplish the requirements of its directives and legal requirements as to property…

Ala. Code § 40-7-68 Cost of Program for Equalization of Ad Valorem Taxes to Be Prorated Among County Agencies

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The cost of any program for the equalization of ad valorem taxes shall be prorated by each county governing body to each agency therein on the basis of the proportion of the moneys received by each agency in the county to the total amount received by all agencies of such county. …

Ala. Code § 40-7-69 Authority to Issue Revenue Bonds to Finance Program

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The county governing bodies of the several counties are hereby authorized to issue any revenue bonds or warrants deemed essential in accordance with existing statutes and laws of the State of Alabama to meet their financial obligations under a property reappraisal program; provid…

Ala. Code § 40-7-70 Annual Appropriation to Department; Establishment of Fund to Maintain Program of Equalization; Credit Against State’s Portion of Expenses in County Reappraisal; County May Be Charged Pro Rata Share of Expense

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There is hereby appropriated to the Department of Revenue the sum of $250,000 per annum to be used by said department to pay the expense of its compliance with the provisions of this division and to establish a fund which shall be used by the said department to maintain a program…

Ala. Code § 40-7-71 Department to Certify That County Property Appraised at Fair Market Value; Basis for Equalization of Assessments; Values Subject to Review; Hearing of Complaints; Appeals; Compensation of Members of County Board of Equalization

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Where the property of a county has been appraised at its fair and reasonable market value as required by this division to the reasonable satisfaction of the Department of Revenue, this fact shall be certified to the county board of equalization and to the tax assessor of such cou…

Ala. Code § 40-7-72 Additional Appropriations

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There is hereby appropriated to the Department of Revenue to be used in the program of ad valorem tax equalization provided for in this division, and shall be paid over to the Department of Revenue for this purpose, any other law to the contrary notwithstanding, for the fiscal ye…

Ala. Code § 40-7-73 Avoidance or Frustration of Provisions or Intent of Article

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Any public official having responsibility in the statewide equalization program who deliberately commits any act or deed to avoid or in any way frustrate the provisions or intent of this article shall be charged with a misdemeanor and shall, if convicted, be subject to a fine of …

Ala. Code § 40-7-74 Administration of Program

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The statewide property reappraisal program shall be administered by the Commissioner of Revenue, State of Alabama, and supervised by the chief of the ad valorem tax division. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §15.)

Ala. Code § 40-7-75 Reappraisal of Taxable Property in Marshall County

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(a) Pursuant to this division, the Alabama Department of Revenue shall immediately initiate the implementation of a program of reappraisal of all taxable property in Marshall County. (b) Prior to the completion of the reappraisal provided in subsection (a), the valuations of taxa…

Ala. Code § 40-7-90 Definitions

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For purposes of this division, the following terms shall have the respective meanings ascribed by this section: (1) COUNTY. Each county in the state. (2) GOVERNING BODY. The commission or other governing body of a county. (3) MUNICIPALITY. A municipal corporation in the state. (4…

Ala. Code § 40-7-91 Legislative Intent

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It is the intention of the Legislature by the passage of this division to authorize each county in the state to finance, by the sale and issuance of interest-bearing warrants of such county, the payment of all or part of the costs of the appraisal of property in such county that …

Ala. Code § 40-7-92 Authorization to Issue Warrants

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Each county shall have the power from time to time to sell and issue interest-bearing warrants of such county for the purpose of paying appraisal costs or any part thereof. Such warrants may be in such denomination or denominations, may have such maturity or maturities not exceed…

Ala. Code § 40-7-93 Special Pledges for Payment

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The governing body of the county issuing any such warrants may, in its discretion, assign and specially pledge for the payment of the principal of and interest on such warrants, so much as may be necessary for said payment of any one or more of the following (or any part thereof)…

Ala. Code § 40-7-94 Authorization to Issue Refunding Warrants

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Each such county may in like manner from time to time issue refunding warrants, either by sale or by exchange, for the purpose of refunding a like or greater principal amount of warrants then outstanding which were issued under the provisions of this division and the interest the…

Ala. Code § 40-7-95 Warrants to Be Legal Investments for Trust Funds

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Unless otherwise directed by the court having jurisdiction thereof or by the document that is the source of authority, a trustee, executor, administrator, guardian, or one acting in any other fiduciary capacity may, in addition to any other investment powers, invest trust funds i…

Ala. Code § 40-7-96 Issuance of Warrants Deemed to Constitute Audit and Allowance of Claim

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The issuance of warrants and any interest coupons applicable thereto, pursuant to the provisions of this division and in accordance with the authorization of the governing body of the county issuing such warrants, shall be deemed to constitute an audit and allowance by such gover…

Ala. Code § 40-7-97 Conflicts with Other Laws

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Insofar as the provisions of this division may be inconsistent with the provisions of any other law, the provisions of this division shall control, it being hereby specifically declared that the provisions of Section 11-8-10 shall not be applicable to the warrants issued under th…

Ala. Code § 40-7-98 Payment of Pro Rata Shares of Principal of and Interest on Warrants

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The principal of and interest on the warrants issued under the provisions of this division are hereby declared to be lawful costs of the equalization program referred to in Division 1 of this article and to be lawful and necessary governmental costs of the assessment and collecti…

Ala. Code § 40-7-99 Warrants Exempt from Laws Relative to Usury, Interest, Etc

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Any warrants issued by a county under the provisions of this division for the purpose of paying the cost of reappraisal of property as required by Division 1 of this article are hereby exempted from the laws of the State of Alabama governing usury or prescribing or limiting inter…