reglab/housing_qa huggingface dataset:
AL Code § 40-7-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-10 - Allowance of Statutory Exemptions; Property No Longer Exempt.

Section 40-7-10Allowance of statutory exemptions; property no longer exempt. The tax assessor shall have the right and authority beginning October 1, 1951, and annually thereafter, to credit any person entitled to a statutory ad valorem exemption that the tax assessor has the authority and right to grant, and who has heretofore claimed such exemption, such statutory exemption, without such person claiming same annually. Any person who shall hereafter become entitled to such statutory exemption shall make a claim to the tax assessor between October 1 and prior to January 1 of any taxable year and, if such claim is allowed, shall not be required to annually thereafter repeat such claim. Any person who has claimed a homestead exemption and is entitled to same shall be annually credited with such exemption, and such homestead exemption shall encompass all additions or extensions made to the homestead structure or structures since the homestead exemption was claimed and shall encompass any additional buildings, being a part of the homestead, erected since the homestead exemption was claimed, any provision of the law to the contrary notwithstanding. If on October 1 of any year any such exempted property shall have become subject to taxation, it shall be the duty of the person or persons who are liable for the tax on such property to notify the tax assessor between October 1 and prior to January 1 of that tax year that the property is no longer subject to exemption, and the tax assessor shall list the property for taxation. If the tax assessor discovers, at any time, that property so exempted is no longer entitled to exemption and such fact has not been reported to him as required above, he may list such property as an escape in accordance with the procedure pertaining to escaped taxes in this title. (Acts 1951, No. 344, p. 632, §3; Acts 1957, No. 452, p. 613, §2.)
AL Code § 40-7-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-11 - Failure to Report Improvements.

Section 40-7-11Failure to report improvements. Should any person making improvements on a structure or building fail to report the same to the tax assessor as required above, a penalty may be added to the assessed value of such improvements, and such penalty shall be arrived at by taking 10 percent of the difference between the current assessed value as finally determined and the prior year's assessed value of such structure or building. If a structure or building has not been assessed heretofore, has no prior year's value and is unreported to the tax assessor by the owner thereof, then a penalty of 10 percent of the current tax value as finally determined of such structure or building may be added. (Acts 1951, No. 344, p. 632, §4.)
AL Code § 40-7-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-12 - Fraudulent Failure to Report Change in Condition of Property, Etc.

Section 40-7-12Fraudulent failure to report change in condition of property, etc. Any person who fraudulently fails, neglects, or refuses to notify the tax assessor of any change in the condition of his property or of the relinquishment, abandonment, or loss of his homestead exemption or of any other exemptions as required herein shall be guilty of a misdemeanor. (Acts 1951, No. 344, p. 632, §6.)
AL Code § 40-7-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-13 - Assessment of Property in Possession of Commission Merchants and Assignees and Consignees Authorized to Sell.

Section 40-7-13Assessment of property in possession of commission merchants and assignees and consignees authorized to sell. Commission merchants and all persons trading and dealing on commission, assignees and consignees authorized to sell and persons having in their possession goods, wares, or merchandise belonging to another and subject to taxation in any county, city, or town of Alabama, where said property is located, when the owner of the property does not reside in the county, are deemed to be owners of the property in their possession for the purpose of assessment, and unless such goods, wares, or merchandise have been otherwise listed for taxation, the same shall be listed separately from any other goods, wares, or merchandise owned by such person, firm, or corporation for taxation, and the name of the assignor or consignor shall be listed on the return, the same shall be assessed for taxation to the person, firm, or corporation who has such goods, wares, or merchandise in their possession, and in no case shall the assessment be less than the amount specified by law on the fair and reasonable market value of the average amount of goods, wares, and merchandise so held during the 12 months next preceding October 1 when same are due to be assessed for taxation. In assessing such stock of goods, wares, or merchandise, the assessor shall require the production of the last inventory taken and attach the same to the tax return list, and if in the judgment of the assessor such inventory is incorrect or if such time has elapsed since the inventory was taken that it shall have ceased to be reliable as to the value or amount thereof, he shall have the right to examine the books of the person who has the property in his possession or the property itself or use such other information as he can obtain. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §44.)
AL Code § 40-7-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-14 - Taxpayer to Give Estimated Values; Preceding Year's Valuation Entered by Assessor.

Section 40-7-14Taxpayer to give estimated values; preceding year's valuation entered by assessor. The person giving in property for taxation shall enter upon said list his estimated value of every item of personal property listed, for the information of the official or officials whose duty it is to fix the assessment valuation of taxable property, but nothing in this title shall be construed as requiring the taxpayer to make oath as to the value of the property. It shall be the duty of the tax assessor to enter upon the tax return in the column provided the next preceding year's valuation for assessment of real estate and improvements and also to note on the tax return list whether there has been any physical change, such as in improvements, etc., since the preceding year's assessment was made. Every person shall enter upon the assessment list his occupation and post-office address. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §45.)
AL Code § 40-7-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-15 - Property to Be Appraised at Fair Market Value.

Section 40-7-15Property to be appraised at fair market value. Except as otherwise provided by law, for the purpose of assessment, real and personal property shall be appraised at its fair and reasonable market value, according to the best judgment the assessor, the board of equalization, and agents of the Department of Revenue can form upon information, inspection, or otherwise, taking into consideration all elements or factors bearing on such value as heretofore or hereafter authorized; mineral, coal, oil, gas, timber, and turpentine interests, when they have been severed in ownership from the soil, by sale or otherwise, shall be separately appraised and assessed. Notwithstanding the above, all property under lease as of October 1, 1978, which lease does not provide for a direct passthrough of property taxes to the lessee, shall be appraised solely on the basis of the economic net return to the owner. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §46; Acts 1978, 2nd Ex. Sess., No. 135, p. 1868, §2.)
AL Code § 40-7-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-16 - How Real Estate May Be Described.

Section 40-7-16How real estate may be described. The description of real estate may be as follows: (1) If it is an entire section, it may be described by the number of the section, township, and range. (2) If it is a subdivision of a section authorized by the United States for the sale of public lands, it may be described by a designation of such subdivision, with the number of section, township, and range. (3) If it is less or other than a subdivision, it may be described by metes and bounds, or in some way by which it may be known; provided, that such description shall be sufficient without more to definitely locate and identify the property so listed and shall give the acreage included therein as nearly as known. (4) If it is in a city, town, or village, surveyed and laid off, and a plat thereof is recorded in the office of the judge of probate of the county, or if a plat is accessible and if it is as a whole lot or block, it shall be described by the designation of the number thereof. (5) If it is in a part of a whole lot or block, it may be described by metes and bounds, or in some other way by which it may be known; provided, that such description shall be sufficient without more to definitely locate and identify the property so listed and shall show the quantity of such land so listed. (6) If it is a tract of which the subdivision is not known to the assessor it may be described by metes and bounds, or in some way by which it may be known; provided, that such description shall be sufficient without more to definitely locate and identify the property so listed and shall show the quantity of such land so listed. (7) It shall be sufficient to describe lands to be assessed or sold for taxes by initials, abbreviations, and figures. (8) Mineral, coal, oil, gas, timber, and turpentine interests, when they have been so severed in ownership from the soil, or trees, by sale, or otherwise, shall be separately returned for assessment, which return shall show the land in or on which said mineral, coal, oil, gas, timber, and turpentine, interest is located. (9) If the surface right only is assessed for taxation, the description of the land may be preceded or followed by the letters S.R., and if the mineral interest only is assessed, the description of the land may be preceded or followed by the letters M.R., or other notation showing the nature of the interest assessed and giving the acreage in or on which such right or rights is or are located. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §47.)
AL Code § 40-7-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-17 - By Whom Property Should Be Listed.

Section 40-7-17By whom property should be listed. The property of every minor shall be listed by his guardian, if he has one; if he has no guardian, by his father, if living; if the father is dead, by his mother, if living; if the mother is also dead or married, by the person having it in charge; of the wife, by the husband, if living and sane, and the parties reside together; if the husband is dead or insane, or he is not living with his wife, by the wife; of any person for whose benefit the property is held in trust, by the trustee; of every deceased person, by the executor or administrator, but if there be no executor or administrator by any person having an interest in the estate of said decedent by bequest or devise or under the laws of descent and distribution; of those whose property is in the hands of receivers, by such receivers; of every firm or body corporate, by the partner, president, principal officer, or agent thereof; property in the hands or custody of any public officer or appointee of a court, by such officer or appointee; of those absent or unknown, by their agents; or by the person having it in charge; of insane or idiotic persons of full age, by their guardians, if they have any; if they have no guardian, by the person having it in charge; of the lessors of real property, by such lessors; and all persons herein required to list property for others shall list it separately from their own and in the name of the owner thereof, and shall also, as far as practicable, give the residence and address of the owner, but the failure to give such residence and address shall not invalidate the assessment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §48.)
AL Code § 40-7-18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-18 - Allocation of Tax Obligation Between Transferor and Foreign Corporate Transferee of Property Sold for Certain Purposes.

Section 40-7-18Allocation of tax obligation between transferor and foreign corporate transferee of property sold for certain purposes. (a) The public interest lying in the promotion of business and industry in this state, it is the intent of the Legislature and declared to be the policy of the State of Alabama by the passage of this section to promote and encourage industry and business in Alabama and specifically to induce the location within this state of the principal administrative office, principal distribution or manufacturing plant, or principal place of business of foreign corporations engaged in manufacturing, industrial, commercial, business, transportation, utility, public service, and research enterprise. This section shall be liberally construed in conformity with the said intention. (b) When any real or personal property within this state is sold to, acquired by or transferred to any foreign corporation during any property tax year in connection with locating within this state its principal administrative office, its principal distribution or manufacturing plant, or its principal place of business or in connection with such foreign corporation becoming the successor or assignee of all or a substantial portion of the taxable property within this state of any foreign or domestic corporation theretofore qualified or admitted to engage in or transact business in this state, so much of the property tax upon such property as is properly allocable to that part of such year which ends on the day before the date of such sale, acquisition, or transfer shall be the tax obligation of the person, firm, or corporation selling, disposing, or transferring such property, and so much of such tax as is properly allocable to that part of the year which begins on the date of the sale, acquisition, or transfer shall be the tax obligation of such foreign corporation; provided, that nothing contained in this section shall relieve the property of any tax lien that may have attached to such property prior to such date for all periods of time prior thereto. (Acts 1967, Ex. Sess., No. 168, p. 214.)
AL Code § 40-7-19 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-19 - Demand Against Persons Failing to Make Returns.

Section 40-7-19Demand against persons failing to make returns. After December 31 in each year, the assessor shall in person or by deputy make a demand upon all taxpayers who have failed to make return to him for a list of their taxable property, and such demand may be made by written notice left with the taxpayer at his residence or place of business, or sent postpaid by certified or registered mail, with return receipt demanded, to the taxpayer's last known place of residence, and it shall be the duty of such taxpayer to return such list to the assessor on or before the third Monday in January following. For making this demand the tax assessor shall be entitled to a fee of $5 to be paid by the taxpayer, which shall be added to the tax receipt and collected with the tax. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §49; Acts 1980, No. 80-630, p. 1087, §5; Acts 1990, No. 90-535, p. 837, §1.)
AL Code § 40-7-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-20 - Separate Returns to Be Filed in Individual and Fiduciary Capacity.

Section 40-7-20Separate returns to be filed in individual and fiduciary capacity. Every person of full age and sound mind and every firm or body corporate or politic and every trustee and receiver shall, when legally called on by the assessor, forthwith make a full, true, and distinct statement of all real and personal property, with a correct description thereof of land and improvements, separately, of which he is the owner or holder, individually or as guardian, parent, husband, wife, trustee, administrator, executor, receiver, accounting officer, partner, agent, or factor, and including all money hoarded, held, or owned on October 1 of the current tax year or any time preceding or succeeding October 1 of the current year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §50.)
AL Code § 40-7-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-21 - Failure to Fill Out Schedules or Lists or Give Information or Subscribe Oaths; Authority for Enforcement of Imposed Taxes.

Section 40-7-21Failure to fill out schedules or lists or give information or subscribe oaths; authority for enforcement of imposed taxes. (a) It shall be a Class C misdemeanor for any taxpayer, or attorney or agent of any taxpayer having authority to make tax returns, to fail, neglect, or refuse on demand of the tax assessor, county revenue commissioner, or other assessing official, to fill out or have filled out the schedule or list herein provided for, or to fail to give the information herein provided for, or to fail, refuse, or neglect, to take and subscribe to the oath or affirmation required to such schedules or fail to return the same to the assessing official as prescribed by law. (b) The county tax assessor, the county revenue commissioner, or other county assessing official, the Department of Revenue, their agents, and designated representatives, shall have authority to audit, examine, and inspect any and all records and property as needed to enforce the taxes imposed by this chapter. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §51; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §17.)
AL Code § 40-7-22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-22 - Procedure by Assessor Upon Failure to Procure List.

Section 40-7-22Procedure by assessor upon failure to procure list. Having failed to procure on verbal or written demand from any delinquent his list of taxable property on or before the third Monday in January, the assessor shall ascertain from inquiry or otherwise the property and other subjects of taxation upon which such person is liable to be taxed and shall list and make return thereof upon the proper blank and note upon such returns the failure of the owner after notice to make such return and the accrual of a penalty of 10 percent of the taxes to be assessed thereon. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §52.)
AL Code § 40-7-24 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-24 - Failure to Make Return of Gross or Net Receipts or Commissions From Business.

Section 40-7-24Failure to make return of gross or net receipts or commissions from business. When any person or any company, corporation, or association existing under the laws of this state, or under the laws of any other state or country, doing business in this state is required to make to the assessor returns of the gross or net receipts or commissions of such business, and such returns are not made within the time required by law, but shall remain in default for the space of 10 days thereafter, the assessor, after notice to the party required to make such returns or, if he is absent from the county, without notice, shall upon the best information he can obtain list and make up such returns upon the proper blank, describing the property to be assessed as other items of property are described, noting thereon the failure of the owner after notice to make such return and the accrual of a penalty of 10 percent of the taxes to be assessed thereon. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §54.)
AL Code § 40-7-25.3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-25.3 - Current Use Value of Class Iii Property - Conversion of Property to Other Taxable Use.

Section 40-7-25.3Current use value of Class III property - Conversion of property to other taxable use. If the sale or other disposition of taxable property qualified for assessment based on its current use value results in or is followed by the conversion of such property, within two years from the date of sale or other disposition, to a use that is not so qualified, then with respect to such property, there shall be levied and collected, in the ad valorem tax year beginning on the October 1 next succeeding the conversion of such property, an amount of additional taxes to be computed in the manner provided by this section. If taxable property qualified for assessment at its current use value is converted to a use not so qualified, then the tax assessor shall thereupon appraise such property in accordance with the provisions of Section 40-7-15 and Section 40-7-25, as amended, and shall compute the amount of additional taxes payable with respect to such property in the manner provided in this section. The owner of taxable property qualified for assessment at its current use value which is converted to a use not so qualified shall so notify the tax assessor of the county in which such property is located, on and after October 1 but not later than January 1 in the taxable year next succeeding the taxable year in which such conversion is made. The tax assessor shall compute the amount of ad valorem property taxes that would have been payable with respect to such converted property if the sales price or the fair and reasonable market value of such property at the time of its conversion, whichever is greater, had been used instead of the current use value of such property in computing the amount of taxes payable with respect to such property for each of the three ad valorem tax years preceding the tax year beginning on the October 1 next succeeding the conversion of such property. Such amount shall be additional taxes to be levied and collected on the first assessment lists prepared subsequent to such conversion in the same manner and at the same time as other taxes and shall constitute a lien on such property to the same extent as other taxes, as provided in Section 40-1-3. If such converted property constitutes only a portion of a parcel so qualified on the assessment lists, the tax assessor shall apportion the assessment of such parcel on the first assessment lists prepared subsequent to the conversion and enter the apportioned amount attributable to the portion converted as a separately assessed parcel on the assessment lists. Such apportionment shall be made for each of the years to which additional taxes apply. (Acts 1978, 2nd Ex. Sess., No. 135, p. 1868, §6.)