reglab/housing_qa huggingface dataset:
AL Code § 40-20-36 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 2 - Mineral Documentary Tax.|Section 40-20-36 - How Exemption Obtained Upon Existing Interests.

Section 40-20-36How exemption obtained upon existing interests. Application for such exemption upon existing interests shall be made to the probate judge of the county wherein the land lies in which such interest is owned, by filing application in triplicate with the said judge, which shall contain the following information: (1) Name of applicant; (2) Address of applicant; (3) Complete description of land affected, including aggregate acreage; (4) Fractional interest for which exemption is applied and nature of such interest; (5) Recording data concerning the instrument creating the interest including grantor or lessor, grantee or lessee, date of instrument, book and page of record, and date of filing; (6) Length of primary term; (7) Recording data on instruments divesting original party of any interest, including subsequent assignments thereof in a portion of original interest therein conveyed; (8) Number of mineral, royalty or lease acres on which exemption sought; and (9) Amount tendered therewith. Upon receipt of such application, accompanied by the sum shown therein, the probate judge shall give it a serial number and mark it filed, showing the date received. The judge shall make a notation on the face of the application and on the record of the instrument described in the application showing the date of payment, amount of tax paid and the serial number of the application. After such notation is made, the original application shall be returned to the applicant by mailing it to him at the address shown on the application or delivered otherwise to the applicant; the first copy of the application shall be retained by the judge as his permanent record, and the second copy of the application, together with a certificate of the amount of taxes paid thereon, shall be sent by the judge to the tax assessor of the county. If it later is ascertained that an insufficient amount was paid with the application for the exemption provided herein, such exemption shall not be thereby rendered void, but the additional amount which should have been paid, together with a penalty of 25 percent and one percent interest per month thereon from the date of the application until paid shall be a lien on the interest exempted and a personal debt of the applicant collectible by civil action for appropriate personal judgment and to enforce the lien, which may be maintained by the county to which such sum should have been paid. (Acts 1957, No. 261, p. 332, §7; Acts 1961, No. 864, p. 1346, §1.)
AL Code § 40-20-37 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 2 - Mineral Documentary Tax.|Section 40-20-37 - Fees of Probate Judge; Disposition of Remainder of Tax.

Section 40-20-37Fees of probate judge; disposition of remainder of tax. From the taxes levied and collected under this article, there shall be paid into the county general fund, or to the judge of probate if he is on a fee basis, five percent as a cost of collection thereof. The remainder shall be distributed as follows: 35 percent to the county general fund; 35 percent to the county public school fund and 30 percent to the State General Fund. Such payment shall be made on or before the fifteenth day of the month next succeeding that in which collection may be made. (Acts 1957, No. 261, p. 332, §8.)
AL Code § 40-21-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-1 - Department of Revenue to Assess All Property; Applicability of Chapter.

Section 40-21-1Department of Revenue to assess all property; applicability of chapter. It shall be the duty of the Department of Revenue to assess for taxation all property of all railroad companies, street and suburban railroad companies or persons or companies operating railroad or street railroads, or suburban railroads or sleeping cars in this state; all express companies, including railroad companies doing an express business and all telephone and long distance telephone and all telegraph companies, person or persons doing an express, telephone or telegraph business; all persons, firms, or corporations doing a gas business, transporting gas or furnishing gas, natural, manufactured or by-product, in or through pipes or in drums, tubes, cylinders, or by any other method; all water, electric light or power, hydroelectric power companies, steam heat, refrigerated air, dockage or cranage, toll roads, toll ferries, railroad equipment, pipelines for transporting or furnishing natural, manufactured, or by-product gas, water, oil, gasoline, or other commodities of commerce, and the property of all public service or public utility corporations, and all property not required by law to be listed for taxation with the county tax assessor; and the owner, president, general manager, agent, trustee, receiver, or other person or persons having control of the company's affairs in this state shall make returns of all property of said company located in this state to the Department of Revenue. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §142; Acts 1995, No. 95-515, p. 1037, §1.)
AL Code § 40-21-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-2 - Verified Statements to Be Filed.

Section 40-21-2Verified statements to be filed. Between January 1 and March 1 in each year, every company, corporation, association, and individual embraced within the provisions of Section 40-21-1, or coming otherwise within its scope and intent, shall make out and deliver to the Department of Revenue of Alabama a statement containing the information hereinafter prescribed, which statement shall be duly verified by the affidavit of one of the officers of the company, corporation or association or by the individual in whose behalf it is made. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §143.)
AL Code § 40-21-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-3 - Reports of All Property Required.

Section 40-21-3Reports of all property required. Every person, firm, or corporation whose property is required by this title to be assessed for taxation by the Department of Revenue and not herein otherwise specifically required to make reports to the said department shall, on or before March 1 of each year, make a report of all its property of every nature and character whatsoever and such other and further information upon such forms and in such manner as may be required by the Department of Revenue. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §144.)
AL Code § 40-21-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-5 - Reports of Individuals or Associations Not Incorporated.

Section 40-21-5Reports of individuals or associations not incorporated. Whenever any person or association of persons, not being a corporation and having no capital stock, shall engage in this state in any character of business embraced within the provisions of this chapter, the capital and property, or the certificate or other evidence of the rights or interest of the person engaged in such business shall be deemed and treated as the capital stock of such persons or association of persons for the purpose of taxation and for all purposes under this title and shall be estimated and valued, and the intangible property values thereof, when ascertained, shall be apportioned and distributed and assessed and taxed under the provisions hereof in like manner as if such person or association of persons were a corporation, and each such person or association of persons shall annually, within the time and the manner provided in this chapter, make the statements and reports and give the information required by this chapter of the aforesaid corporations, companies and associations and shall be subject to all the penalties and to all the terms and provisions of this chapter. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §146.)
AL Code § 40-21-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-6 - Factors to Be Considered in Determining True Value of Entire Property.

Section 40-21-6Factors to be considered in determining true value of entire property. Insofar as the other evidence and information adduced before said department does not make it appear to said department improper or unjust for it to do so, the said department shall, in fixing the true value of the entire property, tangible and intangible, of any company, corporation, association or individual embraced within the provisions of this title, consider as a factor the average net earnings, averaged over a period of five years, and also take as a basis therefor the aggregate average market value or true value for the preceding year of all its shares of stock and add thereto the average market or true value for the preceding year of its entire indebtedness secured by any mortgage, lien or other charge upon its property and assets, and the sum or sums so produced shall be treated and considered a factor in ascertaining the true value of said entire property, tangible and intangible, for purpose of ad valorem taxation. The department may likewise consider the value of the individual units and items of property and the sum of the values of such units or items. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §147.)
AL Code § 40-21-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-7 - Reports of Railroad Companies.

Section 40-21-7Reports of railroad companies. On or before March 1 of each year, the president, secretary, or auditor of any railroad company whose track or roadbed or any part thereof is in this state or, if such railroad is in the hands of a receiver or trustee, such receiver or trustee shall, under oath, make to the Department of Revenue a return in writing of the total length of such railroad, including the right-of-way, roadbed, side tracks and main tracks in this state, specifying the total length in this state and in each county, city or incorporated town, school district, or other tax district in this state in which a special school tax or other tax is levied; and also of the number of locomotive engines or other units of motive power, and passenger, freight, construction, and other cars of such company for the entire system and the number of each allocated to this state, stating the method used in so allocating, and the location and a description of all other property owned by such company in the State of Alabama, and of the average amount of merchandise and supplies kept or carried on trains for sale or other disposition for profit by such companies to employees or other persons in this state for the year next preceding the return. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §148.)
AL Code § 40-21-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-8 - Returns of Telegraph and Telephone Companies Generally.

Section 40-21-8Returns of telegraph and telephone companies generally. The president, secretary, auditor, or managing agent in this state of every telegraph or telephone company, whose line or any part thereof is located within this state, must annually, on or before March 1 of each year, make under oath to the Department of Revenue a return, in such reasonable detail as may be prescribed by such department, on all the property belonging to such company in this state and connected with the business, specifying the several counties in which such property is situated and the items of property situated in each of such counties, towns and school districts. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §149.)
AL Code § 40-21-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-9 - Details of Returns of Electric Power and Telegraph and Telephone Companies.

Section 40-21-9Details of returns of electric power and telegraph and telephone companies. Every electric power, hydroelectric power, every telegraph, telephone, or long distance telephone company shall include in each return made by it the following particulars: (1) The number of miles of right-of-way in the state belonging to such company and the number of miles of right-of-way along public roads or on government land or on or along the streets of incorporated cities and towns used by such company, showing the number of miles of each class separately and by what authority such use is granted; (2) The total length of all transmission lines or telephone or telegraph lines, stated by the number of miles of poles and the number of miles of towers, whether poles are treated or untreated, and description of towers as to size and height, the number of miles of wire, of each material constructed, stated according to the number of miles of each class and size of wire, the number of miles of conduit or of cable, stated according to the number of pairs of wire or other capacity, and the voltage capacity of each electric transmission line shall be stated; (3) The total length of all lines of said company, whether within or outside of the state; and (4) The total length of so much of said lines as are within this state and the length of its lines in each of the counties, cities, towns, school districts, or other tax districts of this state into or through which its lines extend, stated according to the number of miles of towers, the number of miles of poles, the number of miles of each class of wire, and the number of miles of each size of conduit or cable. Electric transmission lines shall, in addition to the foregoing state their mileage according to the voltage capacity of each line. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §150.)
AL Code § 40-21-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-10 - Details of Statements of Water, Gas and Pipeline Companies.

Section 40-21-10Details of statements of water, gas and pipeline companies. Every water company, gas company and every pipeline company shall show in each statement made by them the following particulars, which are in addition to the foregoing requirements: (1) The total length of all lines of said company, whether within or outside of the state, the total length of each size pipe and of what material each is constructed; (2) The total length of so much of each of said lines as are within this state; (3) The length of each size and kind of lines in each of the counties, cities, towns, school districts, or other tax districts of this state into or through which each size and kind of lines extend, or in which its distribution system, holders, reservoirs, standpipes, drums, tubes, cylinders, meters, services, or other means of storage or distribution are located or used; and (4) The number of miles of right-of-way in the state belonging to such company and the number of miles of right-of-way along public roads or on government land or on or along the streets of incorporated cities and towns used by such company, showing the number of miles of each class separately and by what authority such use is granted. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §151.)
AL Code § 40-21-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-11 - Sleeping, Parlor, Dining and Chair Car Companies.

Section 40-21-11Sleeping, parlor, dining and chair car companies. Every sleeping car company, parlor or palace car company, dining car company, chair car company, or equipment company operating cars of any kind for carrying passengers or serving meals over any railroad in this state shall also, in addition to the said foregoing requirements, show by each of its statements: (1) The total mileage traveled by the cars of said company during the next preceding 12 months, whether within this state or beyond its borders, and (2) The total mileage traveled by such cars within the state during the same period. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §152.)
AL Code § 40-21-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-12 - Description of Real Property, Fixtures and Other Tangible Property Within State.

Section 40-21-12Description of real property, fixtures and other tangible property within state. All railroad, electric, hydroelectric, telephone and telegraph companies, and all water, gas, street, and interurban railroad companies and all docks, terminals, toll road, toll bridge, and ferry companies and all other public utility companies must make return of each item of real estate describing by metes and bounds and giving number of acres in each tract or by lot and block number, if in incorporated cities or towns, and of the improvements thereon, and all the buildings and structures, stating material of which constructed, and all machinery, fixtures, and appliances, and all other tangible property and assets owned and assessed, or liable to assessment for the same year, within this state, and the location and assessed value thereof, and the county, city, town, or school district, or other tax district wherein the same are assessed for taxation for state, county, municipal, school, or other tax district purposes, or are liable to assessment, and whether or not they are specifically used in business of the company making the return. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §153.)
AL Code § 40-21-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-13 - Total Length of Railroad Lines.

Section 40-21-13Total length of railroad lines. Every railroad company shall, in addition to the foregoing requirements, show in each statement made by it the total length of all lines of said company, whether within or outside of this state. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §154.)
AL Code § 40-21-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-14 - Statement of Property Outside State.

Section 40-21-14Statement of property outside state. The statement of every public utility shall include a brief description of each tract of land and the improvements thereon, and of the buildings, structures, machinery, fixtures, and appliances and all other tangible property and assets having a fixed situs outside of the state, and the location of each item of such property, the purpose for which it is used, whether or not it is specifically used in the business of the company, corporation or association, or individual in whose behalf the report is made, its true and fair value, the sum of the value at which it is assessed for taxation and the locality in which it is assessed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §155.)
AL Code § 40-21-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-15 - Statements of Express Companies.

Section 40-21-15Statements of express companies. Every express company shall also, in addition to the foregoing requirements, show: (1) Its total gross receipts from all business done under its charter, whether within this state or outside thereof, during the next preceding 12 months; (2) Its total gross receipts within this state for the same kind of business done during the same period, including a due proportion of receipts from interstate business; and (3) Its total gross receipts in each county or town in this state for the same kind of business done during the same period. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §156.)
AL Code § 40-21-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-16 - Endorsement of Receipt of Statements; Requiring Additional Information.

Section 40-21-16Endorsement of receipt of statements; requiring additional information. The Department of Revenue of Alabama shall receive all such statements offered to it under the provisions of this chapter, shall endorse upon each the date upon which it was received and sign the endorsement officially. It shall examine the statements as soon as may be practicable; and, if any of them are found to be insufficient or if said department shall believe other or further information to be necessary, it shall at once demand such additional statements and information as it may think proper. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §157.)
AL Code § 40-21-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 1 - General Provisions.|Section 40-21-17 - Determination of Value; Assessment of Property; Penalizing Delinquent Taxpayer; Apportionment of Assessed Value; Report to Tax Assessor.

Section 40-21-17Determination of value; assessment of property; penalizing delinquent taxpayer; apportionment of assessed value; report to tax assessor. The department shall proceed forthwith to examine the returns made by all persons, firms, and corporations required by law to make the same and also such information as the department may have obtained in addition thereto, shall determine the valuation of the different items of property required to be returned to it and shall assess such property for taxation at 30 percent of its reasonable value; and, in case no return has been made by or on behalf of such person, firm, or corporation on or before March 1 in each year, the department may add to the assessment which it makes against such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as made therefor. The assessment herein required to be made shall be completed on or before July 1, or as soon thereafter as practicable, and reported to the tax assessor of every county in which any part of said tangible personal property is taxable under the provisions of this title. The report to the tax assessor shall contain a description of all property included in the assessment, the assessed value thereof, and an apportionment of the assessed value of such property to the county, to each municipality, to each special school district, and other districts levying a district tax within said county, with the name and residence or place of business of the owner thereof and all other information necessary to enable the tax assessor to set up such tax assessment upon the assessment books. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §158; Acts 1945, No. 403, p. 642; Acts 1992, No. 92-186, p. 349, §60.)