reglab/housing_qa huggingface dataset:
AL Code § 40-7-25.4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-25.4 - Current Use Value of Class Iii Property — Abatement of Tax Under Section 40–7–25.3.

Section 40-7-25.4THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE FEBRUARY 6, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  (a) The governing body of a county may grant an abatement of all or a portion of the taxes otherwise due under Section 40-7-25.3 with respect to property located within the county. (b) The abatement provided by subsection (a) may only be granted if all of the following are satisfied: (1) The property will be used for a qualifying project as defined in Section 40-18-372 (1). (2) The qualifying project shall create at least the number of new jobs specified in Section 40-18-372 (2). (3) The property is an area within which not less than fifty million dollars ($50,000,000) of capital expenditures in connection with the establishment, expansion, construction, equipping, development, or rehabilitation of such qualifying project is anticipated to be made based upon representations and information provided by the anticipated user or users of the qualifying project and such other information as the county shall have available to it and deems appropriate. (4) If the property is located within a municipality, the abatement shall be consented to by resolution of the governing body of the municipality. (c) The abatement granted by a county pursuant to this section shall be embodied in an agreement between the county and the owner or user of the property. The agreement shall be filed with the Department of Revenue within 90 days after the granting of the abatement, the contents of which the Department of Revenue shall use solely for its statistical and recordkeeping activities but shall otherwise keep confidential unless consented to in writing by the owner or user of the property. (Act 2018-53, §1.)
AL Code § 40-7-26 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-26 - Department of Revenue May Act in Advisory Capacity; Effect of Approval of Valuation by Department; Nonapproved Assessment Docket.

Section 40-7-26Department of Revenue may act in advisory capacity; effect of approval of valuation by department; nonapproved assessment docket. The Department of Revenue or the agents or assistants thereof may work in an advisory capacity with the several county tax assessors of the state in the assessment and valuation of property. Any valuation fixed by the tax assessor on any property returned for taxation may be approved by the Department of Revenue, which approval, if made, must be shown on each separate return so approved. When a tax return has been so approved by the Department of Revenue, the state has no appeal from such approved assessment. The taxpayer, however, may appeal from such assessment in the same manner and within the same time as appeals are allowed from nonapproved assessments. The several county tax assessors are required to keep a docket of all nonapproved assessments in such form and containing such data as may be prescribed by the Department of Revenue. Such docket shall be furnished to the assessors by the Department of Revenue. The payment for such dockets shall be made out of the general appropriation for printing. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §56.)
AL Code § 40-7-27 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-27 - Assessor to Certify Correctness of Returns, Notify Department of Revenue and Deliver to Board of Equalization.

Section 40-7-27Assessor to certify correctness of returns, notify Department of Revenue and deliver to board of equalization. When the assessor shall have completed his work of assessing, valuing, and equalizing property which has been listed for taxation in his county, and such valuation shall have been entered on the assessments lists, which shall not be later than the last Monday in February of each year, he shall certify over his signature to the correctness of his returns, showing valuations fixed by him, and he shall at once notify the Department of Revenue by certified or registered mail that he has completed his assessment, valuation, and equalization work and that the tax returns are ready for the review and inspection as provided for in this title. Such lists of property shall be by the assessor delivered to the board of equalization not later than the second Monday in March. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §57.)
AL Code § 40-7-28 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-28 - Correction of Improvement Assessment When Improvements Nonexistent.

Section 40-7-28Correction of improvement assessment when improvements nonexistent. When, prior to March 1 next after the close of any ad valorem tax year, any taxpayer, his agent, or attorney shall make proof satisfactory to the county tax assessor of the county in which such real estate is assessed that improvements have been assessed against him as being on said real estate when in fact there were no improvements thereon, as of the close of any ad valorem tax year the tax assessor shall be, and he hereby is, authorized and empowered to correct said assessment to speak the truth by deleting therefrom said improvements and the assessed value thereof. The tax assessor shall promptly thereafter give written notice of such correction of said assessment to the tax collector and to the board of equalization of said county and shall securely attach a copy of said notice to the corrected assessment record. (Acts 1953, No. 317, p. 374.)
AL Code § 40-7-29 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-29 - By Whom and When Penalties Remitted.

Section 40-7-29By whom and when penalties remitted. No penalties assessed against any property owner or his property for failure to return property for taxation shall be remitted except by order of the Department of Revenue upon proof that the delinquent taxpayer was absent from the state and had no resident agent therein during the time for making returns of property for taxation, or when such taxpayer labors under the disabilities of minority, or is a lunatic, or upon proof made that he was unable, by reason of sickness, to make such return in the time required by law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §58.)
AL Code § 40-7-30 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-30 - Assessor Notified of Appointment of Fiduciaries.

Section 40-7-30Assessor notified of appointment of fiduciaries. It shall be the duty of the judges of probate, clerks of the circuit court, or the clerks of other courts of record in this state to notify the tax assessor of each county of the appointment of every administrator, executor, guardian, trustee, accounting officer, or receiver within 30 days after such appointment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §59.)
AL Code § 40-7-31 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-31 - Assessment to "Owners unknown."

Section 40-7-31Assessment to "owners unknown." Whenever the tax assessor knows or learns of any property, real or personal, subject to taxation in his county, the owner of which he does not know and which is not embraced in any tax return made to him on or before the third Monday in January by any taxpayer, he shall list and make upon the proper blank a return describing said property according to the best information he can obtain and assess the same "owner unknown" at the amount specified by law on a fair and reasonable market value, and in any notice or advertisement or motion for judgment of sale it shall be described as so returned; and he shall also note the failure of the owner to make such return and shall also note the accrual of the penalty of 10 percent of the taxes to be assessed thereon. No lands shall be returned to "owner unknown" until the assessor shall have made a demand upon the person, if resident in the county, or by certified or registered mail, if nonresident, whose address is known, to whom such lands or property was last assessed, and the said assessor shall make a diligent inquiry to ascertain the name of the owner of said lands or property. Any assessor or deputy assessor who fails to comply with the requirements of this section shall be guilty of a misdemeanor and fined not less than $25 nor more than $500. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §60.)
AL Code § 40-7-32 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-32 - Fees of Assessor for Returns on Escaped Property.

Section 40-7-32Fees of assessor for returns on escaped property. The assessor shall be entitled to a fee for making returns of property which has escaped taxation of $5 for each assessment provided if the escape is for more than one year, all back years shall be made on one assessment blank, and the current year's escape on a separate assessment for which he shall be entitled to an additional fee of $5, such fee to be added to and collected with taxes due. In case of lands lying in one body, other than lands platted and subdivided into lots, the return shall be made on said lands as a whole, unless the assessor has reason to believe that they belong to different owners, in which case when lands lying in one body and supposed to belong to the same owner, must be included in one return, and no fee shall be allowed the assessor for any return made in disregard of this provision, but the assessment of any such property thereafter made shall not for that reason be invalid. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §61; Acts 1980, No. 80-630, p. 1087, §6; Acts 1990, No. 90-535, p. 837, §1.)
AL Code § 40-7-33 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-33 - Book of Assessments - Required; Form; Use of Assessment Lists in Lieu of Book.

Section 40-7-33Book of assessments - Required; form; use of assessment lists in lieu of book. The tax assessor must make and enter in an assessment book, suitably ruled and substantially bound, in forms as prescribed by the Department of Revenue, a condensed statement of all assessments made during each tax year, showing in separate columns the name of the owner, a description of the real estate and improvements thereon, the assessed value thereof and the value of the personal property assessed for taxation; and the assessor shall compute and enter opposite the name of each taxpayer the aggregate amount of state, county, and special taxes with which such taxpayer is charged, except as may otherwise be provided herein. When the hearing of objection to assessments has been completed as herein provided, the tax assessor shall complete the said book by making the proper entries therein, and foot up at the bottom of each page the aggregate of all such taxes. When appeals have been taken to the circuit court, this fact must be stated. In counties where assessors are now allowed by law to use assessment lists in lieu of a book of assessments, the assessor shall not be required to prepare a book of assessments as provided for in this section, but in lieu thereof shall be required to arrange in alphabetical order original assessment lists and cause the same to be permanently bound, and such assessment lists, when bound, shall constitute the book of assessments as herein provided, and the certificate of the Department of Revenue or the agent or assistant thereof provided for in Section 40-7-34, shall be entered upon each of said bound volumes of assessments. Such assessment lists when bound shall be preserved permanently as a matter of record. In making the tax collectors' abstracts, such abstracts shall be made directly from the assessment lists. The tax assessor in counties having a population of not less than 225,000 nor more than 400,000 inhabitants, according to the last or any subsequent federal decennial census, shall not be required to compute and enter opposite the name of each taxpayer the aggregate amount of state, county, and special taxes with which such taxpayer is charged. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §62; Acts 1957, No. 453, p. 615.)
AL Code § 40-7-34 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-34 - Book of Assessments - to Be Certified by Department.

Section 40-7-34Book of assessments - To be certified by department. After the book of assessments has been completed as provided in this title, the Department of Revenue or the agent or assistant thereof shall certify on the book of assessments that the same has been examined and corrected by him by comparing the book of assessments with the tax returns showing final valuations, both as to items of property and amounts of assessments, and that the amount of state tax is $ ______ (here give amount)______, the amount of county tax is $ ______ (here give amount) ______, the amount of special taxes is $ ______ (here give amount) ______, specifying the total amount of each of such taxes, and such certificate is to be the warrant to the tax collector of the county to proceed to collect such taxes in the manner directed by law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §63.)
AL Code § 40-7-35 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-35 - Same Abstracts of Property Contained in Book.

Section 40-7-35Same abstracts of property contained in book. When the book of assessments has been completed, the county tax assessor must without delay make out in triplicate, upon forms to be furnished by the Department of Revenue, a complete abstract of all real and personal property as contained in the assessment book of the county, identified by each public school system of the county and listing the same for each public school system of the county therein, showing the total amount and value of each class of taxable property, including specifically the total amount and value of each class of taxable property defined in Section 40-8-1, as amended, as Class III property that is appraised according to its current use value and the total amount and value of such Class III property that is appraised according to its fair and reasonable market value, property exempt from taxation and the amount of taxes of each item, extended in a column; such abstract of assessment must be approved and certified to by the Department of Revenue, one copy of which the said tax assessor must forward to the Department of Finance not later than the second Monday in August of each year, one to the Department of Revenue at Montgomery, and the other to the tax collector by said date. The Department of Finance shall report to the Governor any tax assessor who for five days after the date required has failed to forward to the Department of Finance the abstract of assessment of the county, identified by each public school system of the county and listing the same for each public school system of the county therein, and the Governor shall forthwith require of the tax assessor an official report of the cause of the failure. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §64; Acts 1978, 2nd Ex. Sess., No. 135, p. 1868, §7; Acts 1992, No. 92-599, p. 1239, §8.)
AL Code § 40-7-36 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-36 - Book Showing Amount of Taxes Delivered to Collector.

Section 40-7-36Book showing amount of taxes delivered to collector. After the book of assessments has been completed as provided in this title, the tax assessor must enter in a book in concise form the amount of taxes assessed against each taxpayer, showing separately the amount of taxes on real estate and personal property and other subjects of taxation, and the total amount of tax due, and the address of the taxpayer and the fees of the assessor with a blank for the fees of the collector, and such book he must turn over to the tax collector on or before September 15. For the services rendered by him in preparing such book he shall receive compensation to be allowed by the county commission as follows: In counties where the aggregate assessed value of real and personal property amounts to $2,000,000 or less, $100; when the assessed value amounts to more than $2,000,000 and not exceeding $4,000,000, $125; when the assessed values amount to more than $4,000,000 and not exceeding $6,000,000, $175; when the assessed values amount to more than $6,000,000 and not exceeding $8,000,000, $200; when the assessed values amount to more than $8,000,000, such compensation as may be fixed by the county commission, not less than $250 and not exceeding $600; but any assessor who fails to complete such abstract by the time required shall forfeit all right to compensation. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §65.)
AL Code § 40-7-37 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-37 - Plat Books - Blocks and Lots Platted and Recorded.

Section 40-7-37Plat books - Blocks and lots platted and recorded. It is the duty of the tax assessor of every county in the state to procure at the expense of the county a book in the form to be prescribed by the Department of Revenue, in which he shall enter a complete map and list of all the blocks and lots which have been platted, and the maps of which are recorded in the office of the judge of probate or can be procured within his county, beginning with the lowest numbered block and lot and proceeding in numerical order to the highest, with the name of the owner set opposite each block and lot. Each subdivision or addition to any town or city shall be shown by proper headings at the top of each page of such lot book and by index in the front thereof. The tax assessor shall annually make the entries thereon, for which he shall be allowed a reasonable compensation to be fixed by the governing body of the county at not less than $150 for each book of 400 pages or more; provided, that in Jefferson County, the tax assessor shall keep map books as above prescribed which shall only show the unit number of each and every parcel of property and shall show annually any change in any unit number, but not otherwise; provided, that in any county where the tax assessor is on a salary basis, the additional compensation provided for in this section shall not be applicable. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §66; Acts 1945, No. 413, p. 658, §1; Acts 1951, No. 360, p. 648.)
AL Code § 40-7-38 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-38 - Plat Books - All Real Estate.

Section 40-7-38Plat books - All real estate. The tax assessor shall make, or cause to be made, a complete plat book or books of all real estate in the county, unless such book or books have already been provided, in a form to be prescribed by the Department of Revenue, in which the name of the owner shall be entered on each separate subdivision. To the person performing the work of making the plat books required by this section and Section 40-7-37, there shall be paid out of the general fund of the county a reasonable compensation, to be fixed by the governing body of the county at not less than $150 for each book of 400 pages or more, which debt shall be a preferred claim against the county; provided, that in any county where the tax assessor is on a salary basis, the additional compensation provided for in this section shall not be applicable. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §67; Acts 1945, No. 413, p. 658, §2; Acts 1951, No. 360, p. 648.)
AL Code § 40-7-39 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-39 - Plat Books - Annual Revision.

Section 40-7-39Plat books - Annual revision. The tax assessor shall each year, before October 1 in such year, revise the plat book provided for by Sections 40-7-37 and 40-7-38 so as to correspond with the tax returns for such year and as otherwise provided by law or by the order of the Department of Revenue. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §68; Acts 1951, No. 360, p. 648.)
AL Code § 40-7-40 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-40 - Plat Books - Failure to Comply With Sections 40-7-37 Through 40-7-39.

Section 40-7-40Plat books - Failure to comply with Sections 40-7-37 through 40-7-39. In the event the tax assessor shall fail to comply with the requirements of Sections 40-7-37 through 40-7-39 in any year, he shall forfeit to the State of Alabama the sum of $500, which may be collected by the state by an action upon his official bond. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §69.)
AL Code § 40-7-41 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-41 - Plat Books - Where Kept.

Section 40-7-41Plat books - Where kept. Such maps and plat books shall be kept in the office of the tax assessor, open to the inspection of the public at all times when not in use by the assessor or the board of equalization. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §70.)
AL Code § 40-7-42 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-42 - Levy of Taxes From Book of Assessments.

Section 40-7-42Levy of taxes from book of assessments. (a) The county commission, at the first regular meeting in February 2015, shall levy the amount of general taxes required for the expenses of the county, not to exceed one half of one percent of the value of the taxable property as assessed for revenue for the state as shown by the book of assessments after it shall have been corrected, at the same time levying the amount of special taxes required for the county, which levy shall be made upon the same basis of valuation provided above and, when the levy shall be made, shall certify the rate or rates of taxation and the purpose or purposes for which the tax is levied to the tax assessor of the county. The levies established as provided herein shall be assessed and collected in all subsequent tax years unless altered by the county commission in compliance with a change in the tax rate by general law not later than the last day of February prior to the effective date of the change in tax rate. (b) Any general or special taxes levied by the county commission prior to April 10, 2014, are hereby ratified and confirmed irrespective of whether the general or special taxes were levied during the first county commission meeting held in February of any year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §71; Act 2014-433, p. 1597, §1.)