reglab/housing_qa huggingface dataset:
AL Code § 40-2-44 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 2 - Commissioner of Revenue.|Section 40-2-44 - Assistant Commissioner of Revenue.

Section 40-2-44Assistant Commissioner of Revenue. There is hereby created the office of Assistant Commissioner of Revenue of the Department of Revenue. Such Assistant Commissioner of Revenue shall possess the qualifications and take the oath of office required by law of the Commissioner of Revenue and shall be appointed and hold office under and according to the provisions of the state Merit System as provided now or hereafter by Chapter 26 of Title 36. The Assistant Commissioner of Revenue shall perform such duties as are assigned to him by the Commissioner of Revenue. In the absence of the Commissioner of Revenue, the Assistant Commissioner of Revenue shall assume the duties of the office of the Commissioner of Revenue. He shall have and exercise in all matters the full authority granted by law to the Commissioner of Revenue if the Commissioner of Revenue shall have delegated such duties and authority to him in writing. (Acts 1949, No. 423, p. 600.)
AL Code § 40-2-60 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 3 - Legal Counsel.|Section 40-2-60 - Office Created.

Section 40-2-60Office created. There is hereby created the Office of Legal Counsel for the Department of Revenue. (Acts 1939, No. 10, p. 5; Code 1940, T. 51, §119.)
AL Code § 40-2-61 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 3 - Legal Counsel.|Section 40-2-61 - Appointment; Term of Office; Qualifications; Powers and Duties of Assistant Attorney General; Oath.

Section 40-2-61Appointment; term of office; qualifications; powers and duties of Assistant Attorney General; oath. The Commissioner of Revenue shall, with the approval of the Attorney General, appoint a competent attorney as legal counsel for the Department of Revenue, who shall hold office at the pleasure of the Governor. Such legal counsel shall be at least 30 years of age, of good moral and ethical character, learned in the law, and experienced in the legal phases of taxation. Such legal counsel shall be commissioned as an Assistant Attorney General and shall, in addition to the powers and duties herein conferred, have the authority and duties of an Assistant Attorney General; except, that his entire time shall be devoted to the Department of Revenue. He shall take the oath required of other assistant attorneys general. (Acts 1939, No. 10, p. 5; Code 1940, T. 51, §120.)
AL Code § 40-2-62 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 3 - Legal Counsel.|Section 40-2-62 - Bond.

Section 40-2-62Bond. Before entering upon the duties of his office, the legal counsel for the Department of Revenue shall execute to the State of Alabama a bond, to be approved by the Governor, in the amount of $3,000, for the faithful performance of his duties. (Acts 1943, No. 122, p. 123; Acts 1961, Ex. Sess., No. 208, p. 2190.)
AL Code § 40-2-63 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 3 - Legal Counsel.|Section 40-2-63 - Office, Clerical Help, etc.; Traveling Expenses.

Section 40-2-63Office, clerical help, etc.; traveling expenses. The legal counsel shall be furnished with an office by the Department of Revenue together with necessary stenographic and clerical help, office equipment, stationery, and postage and shall be allowed reasonable traveling expenses, when traveling on business of the state, all to be paid by the Department of Revenue, to be charged so far as practicable to the division for which the expense was incurred. (Acts 1939, No. 10, p. 5; Code 1940, T. 51, §121.)
AL Code § 40-2-64 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 3 - Legal Counsel.|Section 40-2-64 - Assistant Counsel.

Section 40-2-64Assistant counsel. The Commissioner of Revenue, with the approval of the Attorney General, shall be authorized, subject to the provisions of the Merit System law, to appoint not more than 15 assistant counsel as may be necessary to transact the legal business of the Department of Revenue. Each such assistant counsel shall be at least 25 years of age, shall have the other qualifications and duties of the legal counsel, shall be commissioned as an Assistant Attorney General and take the oath required of other assistant attorneys general, and shall have the authority and duties of an Assistant Attorney General. (Acts 1939, No. 10, p. 5; Code 1940, T. 51, §122; Acts 1947, No. 405, p. 293; Acts 1957, No. 500, p. 688; Acts 1965, 2nd Ex. Sess., No. 59, p. 85; Acts 1992, No. 92-186, p. 349, §21.)
AL Code § 40-2-65 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 3 - Legal Counsel.|Section 40-2-65 - To Devote Entire Time to Department; Duties Generally.

Section 40-2-65To devote entire time to department; duties generally. The legal counsel and assistant counsel shall devote all their time to the Department of Revenue and shall not, during their incumbency in office, engage in the private practice of law. Such legal counsel shall confer with and advise the Commissioner of Revenue on matters relating to taxation. He shall furnish either verbal or written opinions when requested by the commissioner on questions relating to taxation and to tax laws, but such opinions shall not have the force and effect of official opinions of the Attorney General unless approved by the Attorney General. Such legal counsel shall appear for the state in all matters, in litigation of the state involving taxation, both civil and criminal, when authorized to do so by the commissioner and the Attorney General. (Acts 1939, No. 10, p. 5; Code 1940, T. 51, §123.)
AL Code § 40-2-66 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2 - Department of Revenue.|Article 3 - Legal Counsel.|Section 40-2-66 - Employment of Special Counsel.

Section 40-2-66Employment of special counsel. Whenever any matter is pending before any court affecting the revenue laws of the state and in which the state is an interested party and the interest is very important, the Department of Revenue may, with the approval of the Governor and Attorney General, employ special counsel to represent the interest of the state on the trial thereof; provided, that the Attorney General certifies to the Governor in writing that neither he nor any of his assistants are available for service, and no case pending before a court affecting the revenue laws of the state shall be dismissed by counsel representing the state, whether specially employed counsel or otherwise, except by order of the Department of Revenue. (Acts 1947, No. 703, p. 541.)
AL Code § 40-7-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-1 - Authority of Tax Assessor; Duties of Taxpayer.

Section 40-7-1Authority of tax assessor; duties of taxpayer. (a) The tax assessor or other assessing official in each of the several counties shall have the right and authority to assess all real estate, together with improvements thereon, and all personal property to the party last assessing the same, or to the owner of record, except such real estate and personal property which is now or may hereafter be assessed by the Department of Revenue. The failure of the tax assessor or other assessing official to assess said property to the true owner shall not invalidate the assessment. The tax assessor or other assessing official shall have the right and authority to prescribe the proper bookkeeping method to carry out the provisions of this article, subject to the approval of the Chief Examiner of Public Accounts. Should the owner of any real estate make improvements on such property, or should any improvements be removed or destroyed or partially removed or destroyed during any taxable year, it shall be the duty of such owner to make a tax return between October 1 and prior to January 1 covering all such changes made subsequent to October 1 of the preceding tax year. Improvements partially completed on October 1 shall be reported to the tax assessor or other assessing official by the owner thereof and shall be assessed as incomplete for that tax year. It shall be the duty of any person who purchases real estate prior to October 1 of any taxable year and who owns said real estate on that date to report such purchase to and assess that property with the tax assessor or other assessing official between October 1 and prior to January 1 following such purchase. No penalty shall be charged such taxpayer for failure to report the purchase or sale of any real estate. (b) Every person, firm, or corporation who owns, maintains, or keeps a manufactured home shall receive a decal upon the payment of the ad valorem tax on said manufactured home. Said decals shall be designed by the state Department of Revenue and displayed on the manufactured home for which the ad valorem taxes were paid, as set out in subsection (a) of Section 40-12-255. This decal shall take the place of all other decals of any county or municipality, and there will be no other decals required. Said decal shall be proof of payment of said ad valorem taxes. (Acts 1951, No. 344, p. 632, §2; Acts 1957, No. 452, p. 613, §1; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §2; Acts 1991, No. 91-694, p. 1340, §1.)
AL Code § 40-7-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-2 - Commencement and Completion of Assessment; Supplemental Assessment.

Section 40-7-2Commencement and completion of assessment; supplemental assessment. The return and listing of property for taxation by the tax assessor must commence on October 1 in every year and shall be finished by him on January 1 following, but the assessor may be allowed through the third Monday in January in each year to make a supplemental return or list of property which he may have failed to have returned or listed prior to January 1, and such supplemental return must be entered as any other return and shall be embraced in the abstracts made for the Department of Finance, tax collector, and Department of Revenue. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §37.)
AL Code § 40-7-2.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-2.1 - Timing of Property Assessments, etc., Homestead Exemption.

Section 40-7-2.1Timing of property assessments, etc., homestead exemption. (a) This amendatory act shall be known as the 1983 Taxpayer Convenience Act. (b) Notwithstanding any other law to the contrary, the county tax assessor may assess property for tax purposes and perform related tax assessing functions and requirements, including the acceptance of applications for homestead exemptions, from January 1 to September 30 of each taxable year and the assessment, including the homestead exemption, shall become effective on the following October 1. Provided, however, nothing herein contained shall be construed to relieve a person claiming a homestead exemption under Sections 40-9-19 to 40-9-21, inclusive, or any other law of the responsibility of furnishing proof of age, or disability, and total gross income for the year preceding the year for which the exemption will be effective as required by law. Any person who has qualified for the homestead exemption because of age or disability and income shall not be required to reapply for the personal exemption based on age, disability, and income until the eligibility ceases. The person shall only be required to verify by signature, on a form provided by the county tax assessor, that the qualifying conditions continue to exist and return the form by mail. (c) Notwithstanding any other law to the contrary, an attorney in a timely manner may apply to the county tax assessor for a homestead exemption on behalf of a person entitled to claim the exemption. (Acts 1981, No. 81-694, p. 1166; Acts 1983, 3rd Ex. Sess., No. 83-814, p. 27; Acts 1989, No. 89-740, p. 1468; Act 99-368, p. 593, §1.)
AL Code § 40-7-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-3 - Duty of Assessor to Visit Voting Places for Purpose of Listing; Notice of Times Assessor Will Attend to Receive Returns.

Section 40-7-3Duty of assessor to visit voting places for purpose of listing; notice of times assessor will attend to receive returns. Between October 1 and January 1 of each year, the tax assessor shall in all counties having a population of 100,000 or less visit each voting place in each precinct for the purpose of listing property for taxation, and he shall remain there one day in all county precincts and towns of less than 1,000 inhabitants from 8:00 A.M. until 4:00 P.M. In towns, other than county seats, of 5,000 inhabitants or more, he shall remain at each place of appointment for one week, either by himself or deputy. In places of 1,000 inhabitants and not over 5,000, he shall remain at the place of appointment for three days, either by himself or deputy. The assessor shall give at least 10 days' notice by advertisement in a newspaper, if there is one published in the county, and by bills posted at five or more public places in each election precinct of the time when he will attend to receive the tax returns. Upon the failure of the tax assessor to give the notice required by this section or to attend any appointment made by him in any precinct, he shall, after legal notice, fill new appointments or forfeit all claims to fees from such persons in such precinct as were disappointed by his nonattendance. He shall keep the office open at the courthouse all the year around. The county commission may, by order duly entered on its minutes as other orders and decrees of the commission are entered, relieve the tax assessor from making visits to each voting place in each precinct as above provided when, in the opinion of the commission, it is deemed advisable. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §38.)
AL Code § 40-7-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-4 - Taxpayer to Attend Appointment and Return List of Property; Failure to Furnish Description of Real Estate.

Section 40-7-4Taxpayer to attend appointment and return list of property; failure to furnish description of real estate. It is the duty of every person in every election precinct to attend in person before the assessor on the first day of the appointment in the precinct of the taxpayer's residence and then and there to render to the assessor under oath a full and complete list of all property of which he was owner, or in which he had any interest whatever, or of which he was trustee or agent on October 1 of that year. The land and improvements thereon and homesteads must be separately listed and valued. On failure of the taxpayer for 30 days after demand or notice by the tax assessor to furnish a sufficient description of his real estate, said tax assessor shall secure such description from the records of conveyance in the office of the probate court of his county, and if he is unable to get a sufficient description from such records, then by a survey of property by the county surveyor or otherwise, and the reasonable expenses incident thereto shall be allowed by the county commission and paid out of the general fund of the county wherein the property involved is located, and such amount as is allowed shall be added as costs to the taxes assessed against such taxpayer and, when collected, shall be covered into the general fund of the county. (Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 6, p. 4; Code 1940, T. 51, §39; Acts 1951, No. 551, p. 965.)
AL Code § 40-7-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-5 - Oath to Be Administered Before Return Made.

Section 40-7-5Oath to be administered before return made. The tax assessor or his deputy or any other officer administering the oath to the person making the return of property for taxation must orally administer the following oath to every taxpayer before making his returns: "You do solemnly swear that you will true answers make to all lawful questions which may be put to you touching the return you are about to make and that you will make a full and complete return of all property owned by you or in which you had any interest whatever or of which you were trustee or agent on the first day of October of the present tax year, and this return is made upon your personal knowledge, so help you God." (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §40; Acts 1951, No. 551, p. 965.)
AL Code § 40-7-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-6 - Assessor to Interrogate as to Items and Details of Property; Listing Exempt Property.

Section 40-7-6Assessor to interrogate as to items and details of property; listing exempt property. After administering the foregoing oath, the assessor, his deputy, or other officer shall particularly inquire of the taxpayer as to the items of property and subjects of taxation owned by the taxpayer and for which he is liable to be taxed, and property exempt from taxation, which shall be listed by items, in order that he may elicit from the taxpayer a complete statement of the whole amount and specified items of property, and subjects of taxation with which he should be charged for purposes of assessment and taxation, and the same shall be entered upon the proper blank, and the tax assessor, his deputy, or other officer administering the oath shall require the taxpayer to give an estimate of the value of each item of personal property. Each taxpayer shall give to the assessor his occupation and post-office address. All property claimed exempt from taxation under the provisions of this title shall be listed with the tax assessor by the taxpayer and entered on his return showing the items of property sought to be exempted, and no property omitted from said return shall be exempted. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §41; Acts 1951, No. 551, p. 965.)
AL Code § 40-7-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-7 - When Taxpayer May Mail List or Send by Another Person.

Section 40-7-7When taxpayer may mail list or send by another person. When a taxpayer resides out of the county, or by reason of any infirmity or disability is unable to attend any of the appointments of the assessor, or is a woman, such taxpayer may send in his or her list, duly sworn to by any other person or by mail, postage prepaid, or such list may be rendered by an agent having knowledge of his or her taxable property. The land and the improvements thereon must be separately listed. Any person who knowingly subscribes to a list of property which is false is guilty of a misdemeanor and shall upon conviction be subject to a fine of not more than $500 and may also be imprisoned in the county jail or sentenced to hard labor for not more than six months. Any person who owns personal property may make a return of such property to the tax assessor by mail or by an authorized agent having knowledge of such taxable property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §42; Acts 1951, No. 551, p. 965; Acts 1953, No. 316, p. 373.)
AL Code § 40-7-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-8 - Oath to Be Used on Bottom of Assessment Sheet.

Section 40-7-8Oath to be used on bottom of assessment sheet. Each person making return of property for assessment shall, after the same shall have been listed, make and subscribe to the following oath, which shall be printed or written at the bottom of the assessment sheet and which may be administered by the tax assessor, his deputy, or any other officer authorized by law to administer oaths: "I do solemnly swear that the foregoing list of property returned by me (if not his own property, here state the capacity in which he returns such property for assessment) is a full and complete return of all the property owned by (here state 'me' if the property returned is his own property and, if not his own property, state the name of the person, corporation, or estate for whom the property is returned), or in which (here designate the owner for whom return is made) had any interest whatever, the situs of which for taxation, or exemption from taxation, is in this county, on the first of October of the present tax year, so help me God." _____ (Person giving in list will sign here) _____ Subscribed and sworn to before me this the _____ day of _____ (Officers will sign here) _____ (Give name and style of office here) _____ (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §43; Acts 1951, No. 551, p. 965.)
AL Code § 40-7-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-9 - Assessor Authorized to Correct Error in Computing Taxes Due.

Section 40-7-9Assessor authorized to correct error in computing taxes due. Whenever a manifest error is found in the calculation of the amount of taxes due or any mechanical error is found by the tax assessor in computing the tax due upon an assessment legally made, he is authorized to correct the same in his records; provided, that he file in the record the proper evidence to support his action. (Acts 1945, No. 486, p. 723.)
AL Code § 40-7-9.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 1 - General Provisions.|Section 40-7-9.1 - Correction of Error Made in Assessment, Computation, etc.; Collection and Refunds Due to Errors.

Section 40-7-9.1Correction of error made in assessment, computation, etc.; collection and refunds due to errors. Whenever an error is found in the assessment, computation, or calculation of the amount of ad valorem taxes, penalties, or fees due thereon; or any mechanical error is found in the tax return, listing, and valuing of property upon assessments legally made or upon collections based thereon; the official charged with assessing and/or collecting such taxes, penalties, or fees is hereby authorized to correct the same in his records; provided, however, he shall file in the record the proper evidence to support his action. In the case of a tax assessor, he shall immediately certify same to the tax collector for collection, or if a refund of taxes is due, the tax collector shall refund said taxes out of the next moneys collected. In the case where the same official assesses and collects the taxes, he shall make the corrections herein authorized and collect any additional sums due, or if a refund of taxes is due, he shall make such refund out of the next moneys collected. Provided further, that the taxpayer shall furnish proof of such payment to the satisfaction of such official within two years from the date of such payment. (Acts 1989, No. 89-861, p. 1716.)