Alabama § 40-7-22 Procedure by Assessor Upon Failure to Procure List

Alabama Statutes

§ 40-7-22 — Procedure by Assessor Upon Failure to Procure List

Alabama § 40-7-22

Title 40Revenue and Taxation

Ch. 7Assessment of Taxes Generally

Art. 1General Provisions

This text of Alabama § 40-7-22 (Procedure by Assessor Upon Failure to Procure List) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-7-22 (2026).

Text

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.

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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.