Article

General Provisions

Ala. Code § 40-7-1— Authority of Tax Assessor; Duties of Taxpayer.
Ala. Code § 40-7-2— Commencement and Completion of Assessment; Supplemental Assessment.
Ala. Code § 40-7-2.1— Timing of Property Assessments, Etc., Homestead Exemption. (Amended by Act 2026-598)
Ala. Code § 40-7-2.2— Limitation on Assessed Value of Certain Real Property for Ad Valorem Tax Purposes; Exceptions.
Ala. Code § 40-7-3— Duty of Assessor to Visit Voting Places for Purpose of Listing; Notice of Times Assessor Will Attend to Receive Returns.
Ala. Code § 40-7-4— Taxpayer to Attend Appointment and Return List of Property; Failure to Furnish Description of Real Estate.
Ala. Code § 40-7-5— Oath to Be Administered Before Return Made.
Ala. Code § 40-7-6— Assessor to Interrogate as to Items and Details of Property; Listing Exempt Property.
Ala. Code § 40-7-7— When Taxpayer May Mail List or Send by Another Person.
Ala. Code § 40-7-8— Oath to Be Used on Bottom of Assessment Sheet.
Ala. Code § 40-7-9— Assessor Authorized to Correct Error in Computing Taxes Due.
Ala. Code § 40-7-9.1— Correction of Error Made in Assessment, Computation, Etc.; Collection and Refunds Due to Errors.
Ala. Code § 40-7-10— Allowance of Statutory Exemptions; Property No Longer Exempt.
Ala. Code § 40-7-11— Failure to Report Improvements.
Ala. Code § 40-7-12— Fraudulent Failure to Report Change in Condition of Property, Etc.
Ala. Code § 40-7-13— Assessment of Property in Possession of Commission Merchants and Assignees and Consignees Authorized to Sell.
Ala. Code § 40-7-14— Taxpayer to Give Estimated Values; Preceding Year’s Valuation Entered by Assessor.
Ala. Code § 40-7-15— Property to Be Appraised at Fair Market Value.
Ala. Code § 40-7-16— How Real Estate May Be Described.
Ala. Code § 40-7-17— By Whom Property Should Be Listed.
Ala. Code § 40-7-18— Allocation of Tax Obligation Between Transferor and Foreign Corporate Transferee of Property Sold for Certain Purposes.
Ala. Code § 40-7-19— Demand Against Persons Failing to Make Returns.
Ala. Code § 40-7-20— Separate Returns to Be Filed in Individual and Fiduciary Capacity.
Ala. Code § 40-7-21— Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes.
Ala. Code § 40-7-22— Procedure by Assessor Upon Failure to Procure List.
Ala. Code § 40-7-23— Assessment of Escaped Taxes; Avoidance of Penalty; Notice and Collection.
Ala. Code § 40-7-24— Failure to Make Return of Gross or Net Receipts or Commissions from Business.
Ala. Code § 40-7-25— Estimation of Fair Market Value; Assessment List; Notice; Objections.
Ala. Code § 40-7-25.1— Current Use Value of Class III Property - Definition; Appraisal of Property at Request of Owner; Legislative Intent; Applicability of Section; Method of Valuation; Factors Considered in Appraisal; Rules and Regulations of Department of Revenue; Hearing Objections.
Ala. Code § 40-7-25.2— Current Use Value of Class III Property - Qualification Procedure; Appeal from Denial of Application; New Owner Required to Reapply Upon Sale of Property.
Ala. Code § 40-7-25.3— Current Use Value of Class III Property - Conversion of Property to Other Taxable Use.
Ala. Code § 40-7-25.4— Current Use Value of Class III Property — Abatement of Tax Under Section 40–7–25.3.
Ala. Code § 40-7-26— Department of Revenue May Act in Advisory Capacity; Effect of Approval of Valuation by Department; Nonapproved Assessment Docket.
Ala. Code § 40-7-27— Assessor to Certify Correctness of Returns, Notify Department of Revenue and Deliver to Board of Equalization.
Ala. Code § 40-7-28— Correction of Improvement Assessment When Improvements Nonexistent.
Ala. Code § 40-7-29— By Whom and When Penalties Remitted.
Ala. Code § 40-7-30— Assessor Notified of Appointment of Fiduciaries.
Ala. Code § 40-7-31— Assessment to “Owners Unknown.”
Ala. Code § 40-7-32— Fees of Assessor for Returns on Escaped Property.
Ala. Code § 40-7-33— Book of Assessments - Required; Form; Use of Assessment Lists in Lieu of Book.
Ala. Code § 40-7-34— Book of Assessments - to Be Certified by Department.
Ala. Code § 40-7-35— Same Abstracts of Property Contained in Book.
Ala. Code § 40-7-36— Book Showing Amount of Taxes Delivered to Collector.
Ala. Code § 40-7-37— Plat Books - Blocks and Lots Platted and Recorded.
Ala. Code § 40-7-38— Plat Books - All Real Estate.
Ala. Code § 40-7-39— Plat Books - Annual Revision.
Ala. Code § 40-7-40— Plat Books - Failure to Comply with Sections 40-7-37 through 40-7-39.
Ala. Code § 40-7-41— Plat Books - Where Kept.
Ala. Code § 40-7-42— Levy of Taxes from Book of Assessments.
Ala. Code § 40-7-43— Duties of Assessor When He Has Reason to Believe Property May Be Removed or Otherwise Escape Taxation.
Ala. Code § 40-7-44— Assessment Against Auctioneers.
Ala. Code § 40-7-45— Appeals - Right; Time.
Ala. Code § 40-7-46— Appeals - Notice.
Ala. Code § 40-7-47— Appeals - Trial.
Ala. Code § 40-7-48— Appeals - Judgment of Revaluation.
Ala. Code § 40-7-49— Rules and Regulations.
Ala. Code § 40-7-50— Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc.