Home/Alabama/Statutes/Title 40: Revenue and Taxation/Ch. 7: Assessment of Taxes Generally/Art. 1: General Provisions/§ 40-7-9
Alabama Statutes

§ 40-7-9 — Assessor Authorized to Correct Error in Computing Taxes Due

Alabama·Title 40 Revenue and Taxation·Ch. 7 Assessment of Taxes Generally·Art. 1 General Provisions
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.

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Alabama § 40-7-9 (Assessor Authorized to Correct Error in Computing Taxes Due) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

(Acts 1945, No. 486, p. 723.)

Nearby Sections

15
§ 40-1-1
Definitions
§ 40-1-10
Duty of Salaried Officers as to Disposition of Fees Collected
§ 40-1-13
Defense of Actions Involving Revenue Laws
§ 40-1-14
Payment of Court Costs
§ 40-1-15
Execution Sufficient Warrant for Levy
§ 40-1-16
Copies of Books, Records, Papers, Etc., Admitted in Evidence
§ 40-1-17
Judgment on Verdict in Favor of State Against Officers
§ 40-1-18
Falsely Returning List of Taxpayer as Sworn To
§ 40-1-19
Bank Officer Failing to Make, Swear To, and Deliver Required Statements
§ 40-1-2
Lien for Taxes - Generally
§ 40-1-20
Taxing Authorities Acting as Attorney for Taxpayer
§ 40-1-21
Access to Books and Records of Revenue Officers
§ 40-1-22
Penalty for Officers Who Neglect Duty
§ 40-1-23
Liability of Officers for Conversion
§ 40-1-24
Duty of Sheriff in Selling Property Under Execution, Etc
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