§ 11-51-48 — Computation and Entry in Assessment Book of Amount of Property Tax Owed by Taxpayer

Alabama § 11-51-48

• Jurisdiction: Alabama
• Title 11: Counties and Municipal Corporations
• Ch. 51: Taxation
• Art. 1: Property Taxes
• Div. 2: Optional Method for Levy and Collection of Property Taxes

Text

After the municipal taxes have been levied by the council, board of commissioners, or other governing body of such municipalities and certified to the tax assessors of the counties in which the same are situated for the next succeeding tax year beginning on the next succeeding October 1, the assessor must compute the amount thereof at the rate levied by the council, board of commissioners, or other governing body of such municipalities as shown by the certified copy furnished the assessor of the resolution or ordinance passed which will be owing by each taxpayer on the assessed value of the property for the then current state tax year and enter the same in the books of assessment required to be made by the assessor under the provisions of law opposite the name of such taxpayer and foot up the same, the footings to be carried from page to page and the total amount thereof footed up. Such books shall appropriately show that the assessed value as extended by the assessor is for the municipal taxes for the next succeeding tax year based on the assessed value for state taxation for the then current tax year.

Legislative History

(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §706.)