reglab/housing_qa huggingface dataset:
AL Code § 40-3-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-20 - Publication of Notice of Valuation of Property.

Section 40-3-20Publication of notice of valuation of property. Immediately upon the completion of the work of reviewing and adjusting assessed valuation under the provisions of this chapter, the assessing official shall give notice by publication once a week for two consecutive weeks in a newspaper published in the county. If no newspaper is published in the county, the notices shall be posted in three public places in each precinct of the county. The notices shall state that the assessed valuations of all property listed for taxation have been fixed as provided by law, that the tax return lists showing the assessed valuations are in his or her office and open for public inspection, that the board of equalization will sit at the courthouse of the county on the date specified by the Department of Revenue to consider any protests that may be filed by any taxpayer as herein provided, and that any taxpayer, who is not satisfied with the valuations of his or her property as fixed and entered on the return lists as required herein, may file objections in writing to the assessed valuations with the secretary of the board, within 30 calendar days of the date of final publication of the notice. The taxpayer shall set out in the objections filed the description of each item of property and his or her reason for making objections to the assessed valuation placed thereon. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §106; Acts 1945, No. 462, p. 693; Act 2007-381, p. 757, §1.)
AL Code § 40-3-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-21 - Tax Assessor to Enter Corrected Values.

Section 40-3-21Tax assessor to enter corrected values. When the work of hearing objections against values fixed on taxable property shall have been completed by the board of equalization, the tax assessor shall enter upon the tax return lists the corrected values, if any changes have been made therein, which changed or altered value shall be the taxable value of the property or properties, unless an appeal is taken as herein provided or unless otherwise ordered by the Department of Revenue. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §108.)
AL Code § 40-3-22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-22 - Failure to Perform Duties Within Specified Time Not Fatal Defect.

Section 40-3-22Failure to perform duties within specified time not fatal defect. The failure of the tax assessor, board of equalization, or the Department of Revenue or its agents to perform any of the duties of assessing and valuing property or hearing objections to assessment valuations, at the time prescribed, or to complete such duties within the time prescribed by this chapter, shall not invalidate any assessment or any act of such tax assessor, board of equalization, or Department of Revenue or its agents made or done after the expiration of such time. The duty of the tax assessor to inspect and examine real property in his county is directory, and failure to do so shall not invalidate assessments and valuations made by the assessor or the board of equalization or the Department of Revenue or its agents. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §111.)
AL Code § 40-3-23 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-23 - Service of Subpoenas, Notices, and Other Writings.

Section 40-3-23Service of subpoenas, notices, and other writings. Whenever under the provisions of this title any notice, subpoena, or writing is required to be given or served, the same shall be served by any sheriff in this state or his deputy or by any lawful constable of this state, except as otherwise provided by this title. The compensation of such officer for serving such notice, subpoena, or writing shall be the same as is now allowed the sheriff for summoning witnesses for the circuit court in civil cases, which shall be paid by the county commission of the county. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §112.)
AL Code § 40-3-24 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-24 - Appeals - Right.

Section 40-3-24Appeals - Right. In cases where objection has been made by any taxpayer, his agent or attorney, as provided herein, to the taxable value fixed by the board of equalization on any property assessed against such taxpayer, and such objections have been overruled by said board, such taxpayer, his agent or attorney may take an appeal from the action of said board in overruling his objection to such valuation to the circuit court of the county in which the taxpayer's property is located. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §109.)
AL Code § 40-3-26 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-26 - Appeals - Legal Counsel for State and County.

Section 40-3-26Appeals - Legal counsel for state and county. (a) The county commission shall be responsible for securing legal counsel to represent the state and county in all property tax cases appealed to the circuit court in the county. The district attorneys and state and county officials are prohibited from representing taxpayers in any controversy between such taxpayers and the state or county; provided, that they may appear where the value of their own property is in controversy. The county may retain legal counsel to handle a property tax appeal or, when available pursuant to coverage provided by a self-insurance fund created under Chapter 30 of Title 11, utilize legal counsel provided through that coverage. In each case where the county commission employs its own legal counsel for a property tax case appeal, the county commission, in consultation with the local tax official, shall adopt a resolution approving the employment of the counsel. All expenses incurred by the county commission in complying with this section shall be paid from the budget of the county board of equalization as provided in Section 40-7-68. (b) In addition to all other powers granted to the board of trustees of a self-insurance fund created pursuant to Chapter 30 of Title 11, the board of trustees of the fund may provide legal counsel for property tax cases appealed to the circuit court. Coverage, when available, shall be treated as a claim filed under Chapter 30. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §113; Act 2016-127, §1.)
AL Code § 40-3-27 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-27 - Appeals - Duty to Disclose Information.

Section 40-3-27Appeals - Duty to disclose information. (a) For protests and appeals of commercial and industrial property, operating as such at the time of valuation, any party that intends to offer into evidence a sale or lease transaction as evidence of the value of the property that is the subject of the protest before the board of equalization or appeal before the circuit court, shall have an affirmative duty to disclose both of the following:  (1) Whether the proposed comparable property was occupied or unoccupied at the time of the transaction. (2) Whether the proposed comparable property was subject to any use, deed, or lease restriction at the time of the transaction that prohibits the property, on which a building or structure sits, from being used for the purpose for which the building or structure was designed, constructed, altered, renovated, or modified. (b) The purpose of the disclosure is to allow the court to determine whether the proposed comparable property is similarly situated to the subject property. Failure to disclose this information at the time the sale or lease transaction is offered into evidence shall result in the proffered evidence being deemed inadmissible.  (Act 2018-265, §1.)
AL Code § 40-4-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 4 - Tax Assessors.|Section 40-4-1 - Bonds.

Section 40-4-1Bonds. 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 surety or sureties, to be approved by the judge of probate, and conditioned faithfully to discharge the duties of his office, which are or may be required by law during the time he continues therein or discharges any of the duties thereof. One of such duplicates must be filed and recorded in the office of the judge of probate, and the other must be filed in the office of the Comptroller on or before September 1 next after his election. (Acts 1935, No. 194, p. 256; Code 1940, T. 41, §79.)
AL Code § 40-4-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 4 - Tax Assessors.|Section 40-4-3 - Disposition of Fees of Assessor Paid on Salary Basis.

Section 40-4-3Disposition of fees of assessor paid on salary basis. 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. (Acts 1939, No. 326, p. 467; Code 1940, T. 51, §31.)
AL Code § 40-4-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 4 - Tax Assessors.|Section 40-4-4 - No Commissions on Erroneous Assessments, Etc.

Section 40-4-4No commissions on erroneous assessments, etc. 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 the law exempting homesteads from state taxes, nor shall he, after the abstract book has been turned over to the tax collector, receive commissions on any assessment to which an objection by the taxpayer, regularly entered, may then be pending, until such objection has been disposed of and proper assessment ascertained and determined. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §32.)
AL Code § 40-4-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 4 - Tax Assessors.|Section 40-4-5 - Schedule of Fees.

Section 40-4-5Schedule of fees. 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 and assessment. But the assessor shall be entitled to only one demand fee against each taxpayer. For serving each subpoena for state witnesses or notice issued by order of the Department of Revenue or board of equalization, the assessor shall be entitled to receive $5, to be taxed against the taxpayer and collected with the taxes, if the case made against such taxpayer is sustained; otherwise, he shall receive no fees for the serving of such subpoena. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §33; Acts 1980, No. 80-630, p. 1087, §1; Acts 1990, No. 90-535, p. 837, §1.)
AL Code § 40-4-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 4 - Tax Assessors.|Section 40-4-6 - Deputies.

Section 40-4-6Deputies. 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 shall receive no compensation for their services out of the state or county revenue, except in cases otherwise provided by law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §34.)
AL Code § 40-4-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 4 - Tax Assessors.|Section 40-4-7 - Printing and Furnishing Blank Forms; Copy of Returns.

Section 40-4-7Printing and furnishing blank forms; copy of returns. 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 him with a copy or copies for the use of such taxpayer in listing his property for taxation. Said blank forms when filled out and returned to the tax assessor shall be known as the "tax return." Upon demand of any person making a return of property for taxation, the assessor shall furnish him with a copy of such return. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §35.)
AL Code § 40-4-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 4 - Tax Assessors.|Section 40-4-8 - Duty of County Officials to Furnish Assessor and Collector With Books, Blanks, and Stationery.

Section 40-4-8Duty of county officials to furnish assessor and collector with books, blanks, and 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, stationery, and printed blanks for the proper conduct of their several offices. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §36.)
AL Code § 40-5-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-1 - Keeping Office Open; Visits to Precincts.

Section 40-5-1Keeping office open; visits to precincts. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. The tax collector shall keep his office open at the courthouse all the year round. In all counties of the state having a population of 100,000 or less according to the last or any subsequent federal census, the tax collector shall be required between October 1 and January 1 in each year to visit each precinct in the county by himself or by deputy to collect the taxes, and he shall give the same notice of such appointments as is given by the tax assessor. The county commission may by order duly entered on the minutes relieve the tax collector from making the visits to each voting place above provided for when in the judgment of the commission it is deemed advisable and shall by order specify the places in the county which the tax collector shall visit. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §189; Acts 1951, No. 658, p. 1116.)
AL Code § 40-5-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-2 - Deputies.

Section 40-5-2Deputies. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. The tax collector 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 the acts done by such deputies in the line of their powers and duties. Such deputies shall receive no compensation for their services out of the state or county revenue, except as otherwise provided by law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §190.)
AL Code § 40-5-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-3 - Bonds.

Section 40-5-3Bonds. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. Before assuming office the tax collector must execute a bond in duplicate with a surety company authorized to do business in Alabama, payable to the State of Alabama, in an amount to be determined for every county by the Comptroller. The amount of the bond for each tax collector will be set at the beginning of his elected or appointed term for the duration of such term. A new bond for an additional amount may be required whenever, in the judgment of the Comptroller, the public welfare demands such action. The amount of the bond will be determined by the use of the following table based on a percentage of the total annual taxes collected as recorded in the latest audit report for each office published at least four months prior to the date the bond is required to be filed: TABLE FOR COMPUTING AMOUNT OF TAX COLLECTOR'S BOND. OverBut Not OverAmount of BondOf Excess OverZero$ 250,000$25,000_____$ 250,000$1,000,000$25,000 + 5%$ 250,000$1,000,000_____$62,500 + 1%$1,000,000 The bond of the tax collector shall be approved by the Comptroller, conditioned faithfully to discharge the duties of his office, which are or may be required of him by law during the time he continues therein or discharges any of the duties thereof. The bond, in duplicate, shall be sent to the office of the Comptroller on or before September 1, next after his election or, if appointed, prior to the date that he is to assume the duties of the office, for the Comptroller's approval. One copy shall be retained and filed in the Comptroller's office, and one copy shall be returned to the office of the probate judge to be filed and recorded in his office. The cost of the bond required by this section shall be paid out of the general fund of the county on a warrant of the county commission, and the same shall be a preferred claim against the county. (Acts 1935, No. 194, p. 256; Acts 1935, No. 328, p. 754; Code 1940, T. 41, §77; Acts 1973, No. 1215, p. 2061.)
AL Code § 40-5-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-5 - Disposition of Fees Paid to Collector on a Salary Basis.

Section 40-5-5Disposition of fees paid to collector on a salary basis. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. In all counties where the tax collector is paid on a salary instead of a fee basis, all fees allowed under the terms of this title to be paid to the tax collector shall by said tax collector be paid into the county treasury, or to such officials performing the duties of county treasurer. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §192.)
AL Code § 40-5-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-6 - Fees for Demand on Delinquent Taxpayers and for Levy and Sale of Property.

Section 40-5-6Fees for demand on delinquent taxpayers and for levy and sale of property. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For making actual demand on delinquent taxpayers, the collector shall be entitled to receive a fee of $5 from each taxpayer on whom such demand is made, which shall be charged against such taxpayer and collected for the use of the collector in the same manner and by the same means as taxes are collected, but he shall charge only one fee against each taxpayer. For making a levy on and sale of personal property for the collection of taxes, the collector shall be allowed a fee of $5 to be collected out of the property, and, in addition thereto, he shall be authorized to collect out of such property the actual expenses of keeping and moving the same to the place of sale. The collector may sell any personal property levied on at any place in the precinct that he may determine or may move the same to the courthouse of the county for sale. For the levy on and sale of a tract, parcel, or lot of land assessed to one owner, or to "owner unknown," the collector shall receive a fee of $5 in addition to the demand fee on such delinquent taxpayer, the said fee to be made a part of the judgment of sale and collected with the taxes due on the land sold or levied on for sale.  (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §193; Acts 1980, No. 80-630, p. 1087, §2; Acts 1990, No. 90-535, p. 837, §1.)
AL Code § 40-5-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-7 - Demand on Delinquent Taxpayers.

Section 40-5-7Demand on delinquent taxpayers. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. After January 1, the collector must make a personal demand in writing upon delinquent taxpayers, or their agents charged with the duty of paying their taxes, whenever they may be found, for the amount of their taxes and fees, and when unable to find them, to make a demand by certified or registered mail directed to his last known place of residence or business, return receipt demanded. It shall be the duty of such delinquents forthwith to pay the taxes and fees assessed and charged against them, but failure to comply with the requirements of this section shall not invalidate the title to any property sold for taxes. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §194.)
AL Code § 40-5-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-8 - Costs on Payment of Delinquent Taxes.

Section 40-5-8Costs on payment of delinquent taxes. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. If the taxes are paid after they become delinquent, the taxpayer shall pay all costs, fees, and charges, if any, that may at the time of payment have lawfully accrued. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §195.)
AL Code § 40-5-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-9 - Interest on Delinquent Taxes.

Section 40-5-9Interest on delinquent taxes. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. Notwithstanding the provisions of Section 40-1-44, all ad valorem taxes becoming delinquent bear interest at the rate of 12 percent per annum, and such interest must be added to and collected as part of the taxes and reported in such manner as the Comptroller may prescribe. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §196; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §8.)
AL Code § 40-5-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-10 - Receipts on Payment of Delinquent Taxes.

Section 40-5-10Receipts on payment of delinquent taxes. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. Upon the payment by any taxpayer of taxes, fees, and costs, if any, assessed and charged against him, the collector shall give a receipt therefor from the book mentioned in Section 40-5-11, showing the name of the taxpayer, the date of the payment, the total assessed value of real and personal property, separately, and stating the amount of the state, county, and special taxes separately, together with the interest, costs, and fees, and such receipt shall be prima facie evidence that such taxpayer has paid all his state and county taxes for that year on the real and personal property and other subjects of taxation contained in his assessment lists and all fees and costs mentioned in such receipt. When any taxpayer shall pay all the taxes on any parcel of real estate separately assessed, the description thereof shall be placed on the receipt. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §197.)