October 1 shall be the first day for the return, listing, and assessment of all real and personal property.
All improvements either completed or destroyed as of October 1 claiming any exemptions due.
This assessment process shall be completed by December 31 of the same year. In certain circumstances, the assessing official will be allowed until the third Monday in January to make a supplemental return, listing, and assessment of property, which failed to be included in the assessment process. (40-7-2)
The tax assessing official may assess property and accept applications for homestead exemptions, from January 1st to September 30th of each year, and the assessment, including the homestead exemption, shall become effective the following October 1 (40-7-201). This known as the 1983 Taxpayer Convenience Act.
Between October 1 and January 1 of each year, in counties having a population of 100,000 or less, the tax assessing official shall visit each voting place in each precinct for the purpose of listing property for taxation for one day in all county precincts and towns of less than 1,000 unless relieved of this duty by the county commission. (40-7-3)
October 1, property taxes for prior year become due.
At the first regular meeting of the County Commission, the collecting official shall make a final report of the uncollected balance of insolvent taxes. (40-5-29) The County Commission shall submit the list of insolvent taxes to the Department of Revenue for approval for credit toward state taxes at final settlement. (40-5-25)
On the 15th of October and the 1st and 15th of each month thereafter until final settlement, the collecting official is required to make semi-monthly reports to the county, school, municipal, and State treasurers, and the collecting official must pay over the taxes collected to each agency within 5 days of each report. In the event no taxes are collected during a reporting period, a report that no taxes have been collected must be made during that period. (40-5-36)
October 30th Mapping for instruments executed between October 1 and September 30 of the year proceeding must be completed.
Deadline for making assessments, reporting changes, claiming exemptions, and payment of ad valorem tax without a penalty is December 31st .
Notice of sale of personal property given.
Between January 1 and the third Monday in January, a written demand shall be made by the assessing official upon all taxpayers who failed to return their property to be assessed. A fee of $5.00 will be imposed. (40-7-19)
All outstanding taxes become delinquent. The collecting official to send delinquent notices. (40-5-7)
Personal Property sale proceedings may begin after 10 days notice. (40-5-14)
Deadline for current use applications is January 1. Applications received for "current use" should be reviewed and a determination made as to whether they qualify for current use values on Class III Property. (40-7-25.1)
On or before the third Monday in January, if any taxpayer has failed to submit a return, the assessing official shall list all property subject to taxation and prepare a return for the property. On this return, the official will note the failure to file a property. On this return, the official will note the failure to file a return, and add an additional 10% penalty to the return. (40-7-22)
From January 1 to June 30, the assessing official will notify owners of property that they have the right to appeal the market value placed on their property to the County Board of Equalization within 10 days after receiving the notice of value. (40-3-20)
The assessing official shall complete the current year assessment returns by the last Monday in February. Taxpayers are notified by the assessing official in writing if value increases. (40-7-27)
The collecting official shall prepare a permanent list of property upon which taxes have not been paid. The list, containing the following information, must be submitted to the Probate Judge on or before March 1. (40-10-2 §3)
The collecting official must serve notices issued by the probate judge to each taxpayer listed on the list of delinquent property. (40-10-4 § 5)
The tax collecting official should begin solicitation for bulk prepayment from mortgagees doing business in the county.
Collecting official must serve notices issued by the Probate Judge to each taxpayer on the list of delinquent property. (40-10-4 § 5)
Probate Judge hears cases involving delinquent taxes. (40-10-8)
At the conclusion of the Court term the collecting official gives notice for 30 days before the sale. (40-10-12)
On the appointed day sale begins, at the courthouse. (40-10-15)
Within 10 days of the sale, the collecting official must confirm the sales by making a report of each sale to the Probate Judge. (40-10-13)
After five days the collecting official is authorized to issue Certificates of Purchase. (40-10-19)
Collecting official must report to the Department of Revenue and to the County Commission at their June meeting a list of insolvents, list of errors in assessments and taxes held in litigation. (40-5-23 § 24)
The County Board of Equalization will convene on the 1st Monday in June to hear taxpayer objections to the market value placed on their property. (40-3-19)
July 1 is the last day for the collecting official to make final settlement with County Treasurer and School Treasurer and to make final settlement with State Comptroller on all matters pertaining to the office of collecting official and pay over to State Treasurer all funds due for taxes and pay to all government agencies all money received for sale of land and other property that has been sold for non payment of taxes and taxes in litigation. (40-5-43 § 44)
July 10, a $10.00 per day penalty is imposed if final settlement has not been reached. (40-5-44)
In a local newspaper, the collecting official shall twice publish a list of insolvents. (40-5-23)
On the second Monday in July at 5:00 p.m., the County Board of Equalization will adjourn if it has not already done so. (40-3-19) The taxpayer has 30 days after the County Board of Equalizations decision to appeal to Circuit Court. (40-3-24 § 25) The assessing official will compile a permanent book of assessments which will include: (40-7-33)
The Property Tax Division of the Department of Revenue will assess the property of all public service and public utility corporations and report the assessments to each county assessing official. (40-21-1)
On or before the second Monday in August, the assessing official shall complete an abstract of real and personal property assessments. One copy will be sent to the Property Tax Division of the Department of Revenue, and one copy will be sent to the Comptroller's Office in the Department of Finance, and one copy will be sent to the County Tax Collecting Official. (40-7-35)
After final settlement, the County Commission establishes a new account against the collecting official. Within 20 days after the new account is formed the Commission Chairman submits the list of insolvents and the taxes owed to the collecting official. At the first regular meeting of the County Commission held during the succeeding year the collecting official must make a final report on the uncollected balances. (40-5-26)
On or before September 1, newly elected officials to file bond, payable to State of Alabama, executed in duplicate, to be approved by County Probate Judge. One copy filed with Judge of Probate and one with State Comptroller. (40-4-1) (40-5-3)
On or before September 15, an abstract of ad valorem taxes and all charges against all taxpayers along with correct addresses shall be forwarded to the ad valorem collecting official. (40-7-36)
The tax-collecting official will begin to process tax receipts.
Obtain copies of all deeds and other vesting instruments, plats, surveys and re-surveys recorded with probate office. Obtain monthly issuance of each city's building permits and septic tank permits issued by County Health Officer.
File abstract of motor vehicles by class and assessed value. The abstract to be filed with Department of Finance and Ad Valorem Tax Division, Department of Revenue. Abstract to be filed not later than 15th of the following month.
Make distribution of ad valorem tax collected.
Appraisal field review continues. Mapping for new tax year continues.
Whenever the assessing official becomes aware of any property that has not been taxed, he or she must list, return and value the property for up to 5 years and levy a 10% penalty.
This is known as an ESCAPE ASSESSMENT. After 20 days, the assessment becomes final and the tax-collecting official notifies the taxpayer that the taxes are due and payable. The taxpayer may appeal the assessment to the tax-assessing official within the 20-day period. After that, the appeal may be taken to Circuit Court. The collecting official has the same authority to make an escape assessment and to administer oaths and ask questions. If the collecting official makes an escape assessment, the assessing official should be notified, in writing, so that the assessment may be added to the supplemental tax roll.
When the assessing official learns of property on which no return has been filed by the 3rd Monday in January, the assessing official must diligently search for the owner. If none can be found, the property is listed, returned and valued in the name of "OWNER UNKNOWN', and a 10% penalty is levied.
Whenever an ERROR IS FOUND IN THE ASSESSMENT, the official charged with the assessing or collecting is authorized to correct the error, provided he or she filed the proper evidence to support the change. The assessing official shall immediately certify to the collecting official for collection of any additional tax due or if a refund is due the collecting official shall refund the taxes out of the next monies collected.
Provided by the Alabama Department of Revenue