reglab/housing_qa huggingface dataset:
AL Code § 40-7-43 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-43 - Duties of Assessor When He Has Reason to Believe Property May Be Removed or Otherwise Escape Taxation.

Section 40-7-43Duties of assessor when he has reason to believe property may be removed or otherwise escape taxation. When the tax assessor has reason to believe that any person whose property has been or is due to be assessed for taxation, either for the current tax year or any preceding year, has removed or is about to remove from the county, or that such person is closing out or going out of business by selling or disposing of substantially all of his personal property on which taxes would be due on the next following October 1, or where insolvency is impending, or where goods, wares, or merchandise are advertised for sale at auction, bankrupt, insolvent, assignment, or fire sale, or where goods, wares, or merchandise are to be sold or advertised to be sold for the satisfying of creditors, he shall at once notify the tax collector in writing, if the property has been assessed; and, if the property has not been assessed, the assessor shall at once make an assessment against the same and deliver the assessment so made to the tax collector, and on his failure to do so, he shall be liable for the full amount of the tax due on or to become due on such assessment. Advertisements in the newspapers or otherwise of a sale of any property as a closing out sale, bankrupt sale, fire sale, or any sale of like character shall be prima facie evidence that the collection of taxes due or to become due on the next following October 1 on such property is endangered within the meaning of this section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §72.)
AL Code § 40-7-44 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-44 - Assessment Against Auctioneers.

Section 40-7-44Assessment against auctioneers. The tax assessor shall assess the taxes against each auctioneer, provided by law, and shall enter the same on his books as in cases of other assessments, and such assessor shall immediately make a statement of such assessment and deliver the same to the tax collector for collection. Such taxes become assessable and payable immediately upon the expiration of each such auction sale. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §73.)
AL Code § 40-7-45 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-45 - Appeals - Right; Time.

Section 40-7-45Appeals - Right; time. From any final assessment or valuation of property for taxation made by any officer, board, or commission, when no other specific mode of appeal to or review by the circuit court of such assessment or valuation is provided, the taxpayer may appeal to the circuit court of the county in which such assessment or valuation is made. Such appeal shall be taken within 15 days from the time such assessment or valuation is entered upon the tax books or tax rolls. On such appeal the property shall be revalued for assessment by the court unless a jury is demanded by the taxpayer at the time of taking the appeal. (Code 1923, §6096; Code 1940, T. 51, §74.)
AL Code § 40-7-46 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-46 - Appeals - Notice.

Section 40-7-46Appeals - Notice. Any taxpayer desiring to appeal under Section 40-7-45 shall file with the officer, board, or commission, or some member thereof, a notice in writing that he appeals to the circuit court, together with a bond in the sum of $100, with at least one solvent surety, payable to the State of Alabama, conditioned to prosecute such appeal to effect and, upon failure so to do, to pay all costs and damages which may be adjudged against him by the circuit court on such appeal; the bond to be approved by the probate judge or circuit clerk of the county. (Code 1923, §6097; Code 1940, T. 51, §75.)
AL Code § 40-7-47 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-47 - Appeals - Trial.

Section 40-7-47Appeals - Trial. In the trial on appeal, the court shall direct or formulate the issue to be tried and shall determine both the facts and the law, unless a jury is demanded in writing by the taxpayer at the time of taking the appeal or within 10 days thereafter, which demand shall be filed in the court to which the appeal is taken. (Code 1923, §6099; Code 1940, T. 51, §77.)
AL Code § 40-7-48 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-48 - Appeals - Judgment of Revaluation.

Section 40-7-48Appeals - Judgment of revaluation. Upon the notice being given and bond filed as required in Section 40-7-46, the officer, board, or commission making such assessment or revaluation shall certify a statement of the assessment or valuation to the clerk of the circuit court, and the case shall be docketed in the circuit court and shall stand for trial within 10 days after it is so entered upon the docket. The valuation of the property so adjudged by the court on appeal shall be the valuation for the assessment of such property, which valuation shall be certified by the clerk of the court to the officer, board, or commission charged with the duty of valuing such property for taxation. (Code 1923, §6098; Code 1940, T. 51, §76.)
AL Code § 40-7-49 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-49 - Rules and Regulations.

Section 40-7-49Rules and regulations. The Department of Revenue is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of the provisions of this act not in conflict with the specific provisions thereof. (Acts 1991, No. 91-694, p. 1340, §7.)
AL Code § 40-7-50 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-50 - Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc.

Section 40-7-50Voluntary check-off designation for Alabama Association of Rescue Squads, Inc.  (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. The check-off shall be described as the "Alabama Association of Rescue Squads, Inc." If a taxpayer voluntarily indicates, three dollars ($3) or more may be added to his or her ad valorem tax payment and shall be paid to the appropriate person or authority administering the association. (b) The total amount of all contributions, less costs of administration not to exceed three percent of revenue produced, shall be remitted by the person or authority collecting the amount to the executive director of the association by the tenth day of each month next succeeding that in which the contribution is paid. (c) Each annual ad valorem tax statement form for the lien date October 1, 2015 tax year and each year thereafter shall contain a designation as follows: "Alabama Association of Rescue Squads, Inc. "Check ( ) if you wish to designate $3 or more to be added to your ad valorem tax payment." (d) Each taxpayer required to make an ad valorem tax payment who wishes to contribute to the Alabama Association of Rescue Squads, Inc., may designate, by placing an "X" in the appropriate box on the ad valorem tax payment form and the contribution shall be credited to the association. (e) The commissioner of the department may prescribe and implement such forms and rules as shall be necessary to carry out the intent of this section. (Act 2015-208, §1.)
AL Code § 40-7-56 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1A - Business Personal Property Tax.|Section 40-7-56 - Optional Personal Property Assessment Link.

Section 40-7-56Optional Personal Property Assessment Link.  (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 applicable agency the ability and option to electronically file the return through the electronic filing system which will be submitted to the county assessing official or applicable agency where the tax return is required to be filed. The system shall be optional for any taxpayer and shall be known as the Optional Personal Property Assessment Link or OPPAL. All Alabama taxing jurisdictions shall allow taxpayers to utilize and access the OPPAL system for filing any business personal property return. The online system shall be available for use in tax periods beginning on and after October 1, 2016, provided the taxpayer complies with this article and any rules promulgated by the Department of Revenue for the administration and use of the system. The OPPAL system shall be utilized only for the filing of business personal property tax returns and shall not provide for the administration or enforcement of business personal property taxes. The OPPAL system shall allow a third party authorized by the taxpayer to file a business personal property tax return on behalf of the taxpayer utilizing a standardized web interface as prescribed by the department. (b) There shall be no charge to either the taxpayer or a local taxing jurisdiction for the utilization or access of the OPPAL system. (c) The system developed and implemented pursuant to subsection (a) shall have the capability to allow any applicable taxpayer to electronically file a business personal property tax return with the county assessing official or other applicable agency in each taxing jurisdiction in which the taxpayer is required to file a business personal property tax return. The electronically filed return shall contain all information included in the standard paper tax return and all information included in the electronically filed return shall be electronically available to each appropriate local taxing jurisdiction at the time filed by the taxpayer.  (Act 2014-415, p. 1520, §2.)
AL Code § 40-7-57 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1A - Business Personal Property Tax.|Section 40-7-57 - Filing Returns; Penalites and Interest.

Section 40-7-57Filing returns; penalites and interest.  (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 this article. Additionally, any taxpayer utilizing the system shall comply with any rules of the local taxing jurisdiction regarding payment, administration, and enforcement of the business personal property tax law. (b) All penalties and interest assessed according to state law for failure to properly and timely file a business personal property tax return or for payment of such taxes shall apply to filings made through the OPPAL system. (Act 2014-415, p. 1520, §3.)
AL Code § 40-7-58 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1A - Business Personal Property Tax.|Section 40-7-58 - Design and Operation of System; Advisory Committee.

Section 40-7-58Design and operation of system; advisory committee.  (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 requirements and functionality to the Commissioner of Revenue. (2) The advisory committee shall consist of the following individuals: a. Two local tax officials appointed by the Association of Alabama Tax Administrators. b. Two local tax officials appointed by the Alabama Association of Assessing Officials. c. One county commissioner appointed by the Association of County Commissioners of Alabama. d. One probate judge who serves as chair of the county commission appointed by the Alabama Probate Judges Association. e. One representative of the business community, appointed by the Business Council of Alabama. f. One representative of the retail community appointed by the Alabama Retailers Association. g. One representative of the business community, appointed by the Alabama Chapter of the National Federation of Independent Businesses. h. One representative of the Alabama Department of Revenue, appointed by the Revenue Commissioner, who shall serve as chair of the advisory committee. (3) The advisory committee members shall receive no compensation or reimbursement of expenses from the state for serving on the advisory committee. (b) The advisory committee shall meet with the Commissioner of Revenue and other employees of the Department of Revenue as the commissioner deems appropriate. The initial meeting of the advisory committee shall be at a time and place to be determined by the chair of the advisory committee and shall be held no later than September 30, 2014. At the initial meeting, the advisory committee shall organize itself and shall determine the timing and frequency of subsequent meetings. (c) The role of the advisory committee shall be limited to providing input and recommendations on the development and functionality of the OPPAL system with relation to the filing of business personal property tax returns utilizing the OPPAL system. The advisory committee shall make no review of the Department of Revenue's administration of property taxes or any other department matter beyond the OPPAL system.  (d) If the Revenue Commissioner fails to act on recommendations made by the advisory committee regarding OPPAL, the advisory committee, by majority vote, may appeal to the Legislative Council for a determination on whether the committee's recommendations shall be implemented. The determination of the Legislative Council shall be final. (Act 2014-415, p. 1520, §4.)
AL Code § 40-7-59 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1A - Business Personal Property Tax.|Section 40-7-59 - Alternative Systems.

Section 40-7-59Alternative systems.  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 personal property tax returns through a system other than and as an alternative to the OPPAL system, nor shall any county property tax commissioner, county revenue commissioner, or similar county tax assessing or tax collecting official be prevented from enforcing mandatory electronic filing of a business personal property tax return pursuant to any local act of the Legislature. (Act 2014-415, p. 1520, §5.)
AL Code § 40-9-1.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-1.1 - Stringfellow Memorial Hospital.

Section 40-9-1.1Stringfellow Memorial Hospital. (a) The board of trustees of the Susie Parker Stringfellow Memorial Hospital established and created under the last will and testament of Susie P. Stringfellow, deceased, and Stringfellow Memorial Hospital Non-Profit Realty Company, a nonprofit corporation, and all real and personal property of said board of trustees or said nonprofit corporation shall be exempt from the payment of any and all state, county and municipal ad valorem taxes. (b) Any ad valorem taxes which were, are or may be collected subsequent to May 4, 1982, as the result of any assessment against the board of trustees of the Susie Parker Stringfellow Memorial Hospital established and created under the last will and testament of Susie P. Stringfellow, deceased, or Stringfellow Memorial Hospital Non-Profit Realty Company, a nonprofit corporation, or any real or personal property of said board of trustees or said nonprofit corporation, will be remitted to the entity which paid them; and no action or proceeding against said board of trustees or said nonprofit corporation may be instituted after such date by the State of Alabama or any county or municipality thereof or any person acting on behalf of any thereof for the collection or enforcement of any such ad valorem tax. (Acts 1982, No. 82-496, p. 824, §§1, 2.)
AL Code § 40-9-1.2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-1.2 - Alabama Eye Bank.

Section 40-9-1.2Alabama Eye Bank. The Alabama Eye Bank is exempted from paying any state, county, and municipal sales and use taxes until September 30, 2024. (Act 2019-479, §1.)
AL Code § 40-9-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-2 - Claim of Exemption of Homestead and Household and Kitchen Furniture in Certain Counties.

Section 40-9-2Claim of exemption of homestead and household and kitchen furniture in certain counties. Any person who is entitled to a homestead exemption under the provisions of Section 84 of Title 51 of the 1940 Code of Alabama, as amended, and who is also entitled to an exemption of household and kitchen furniture under the provisions of subdivision (11) of Section 40-9-1, shall not be required to claim annually the said personal property exemption. Any such person is authorized to make a claim of said personal property prior to January 1 of any tax year; and if said claim is granted by the tax assessor, it shall be unnecessary to repeat the claim for subsequent tax years so long as such person is entitled to an exemption of such household and kitchen furniture; provided, that such claimed exemption shall not inure to the benefit of the grantee or successor of such person. It is the intent that the grantee or successor is required to make his own claim for such personal property exemption. In the event that any said household and kitchen furniture that has been previously claimed and allowed as exempt shall be or become for any tax year no longer exempt, the person required to pay the tax thereon shall notify the tax assessor prior to January 1 of the tax year in which such property becomes subject to tax of the fact that such property is no longer exempt; and the tax assessor shall thereupon list such property for taxation. Any household and kitchen furniture that is legally claimed and allowed as exempt under this section or which shall become subject to tax after having been legally claimed and allowed as exempt or which is subject to taxation may be assessed as an escape for a period not exceeding five years and, in addition to all other penalties, fees, charges, taxes and interest allowed by law, shall bear a penalty of 15 percent of the taxes due. The applicability of the provisions of this section shall be limited to persons who are entitled to a homestead exemption under said Section 84 of Title 51 of the 1940 Code of Alabama, as amended, and who are, in addition to said homestead exemption, entitled to an exemption of household and kitchen furniture under the provisions of subdivision (11) of Section 40-9-1. (Acts 1949, No. 225, p. 323.)
AL Code § 40-9-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-3 - Peanuts and Pecans Stored in Licensed Warehouses.

Section 40-9-3Peanuts and pecans stored in licensed warehouses. In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the following property shall also be exempt from ad valorem taxation: All peanuts and pecans, wherever grown, stored in licensed warehouses in the State of Alabama for a period not exceeding 12 months. (Acts 1965, No. 457, p. 659.)
AL Code § 40-9-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-4 - Products or Materials Used in Textile Manufacture.

Section 40-9-4Products or materials used in textile manufacture. In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the following properties shall also be exempt from ad valorem taxation: All products or materials, including natural and man-made fibers and cloth, when stored by a textile manufacturer or processor for the purpose of using such products or materials in such a way that they become a part of the finished product of such plant. (Acts 1971, No. 2405, p. 3838.)
AL Code § 40-9-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-5 - Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products.

Section 40-9-5Manufacturers of calcium cyanamide, aluminum or aluminum products. All factories and manufacture plants manufacturing calcium cyanamide (lime nitrogen), aluminum or aluminum products shall be exempted from state, county and municipal taxation for 10 years after the beginning of the construction of such plant or factory. The exemption provided herein shall apply solely to the factory or plant and to the personal property used therein or connected therewith in the manufacturing of said articles, but shall not apply to the land upon which such factory or plant is located. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §10.)