53 chapters · 1,875 sections in this title.
Ala. Code § 40-8-1 Classification of Property; Assessment Rate
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(a) On and after October 1, 1978, with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with respect to ad valorem taxes levied by a county, municipality, or other taxing authority other than the state, all taxable property shall be divided into th…
Ala. Code § 40-8-2 Rate of Taxation - Established
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The rate of taxation for state purposes shall be sixty-five one-hundredths of one percent per annum on the assessed value of the taxable property within this state. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §18.)
Ala. Code § 40-8-3 Rate of Taxation - Allocation
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There is hereby levied for the purpose and upon the property hereinafter named and not specifically exempted from taxation annual taxes, as follows: (1) For the maintenance of the public schools of this state, $.30 on each $100 of the assessed value of taxable property. (2) For t…
Ala. Code § 40-8-4 Assessment Ratios for Purposes of Local Taxation
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(a) During the ad valorem tax year beginning October 1, 1978, with respect to any ad valorem tax levied by a county, municipality, or other taxing authority other than the state, the governing body of any such county, municipality, or other taxing authority may at any time, effec…