Alabama § 40-9A-3 Tax Assessors to Forward Information to Department of Revenue

Alabama Statutes

§ 40-9A-3 — Tax Assessors to Forward Information to Department of Revenue

Alabama § 40-9A-3

Title 40Revenue and Taxation

Ch. 9AReporting of Tax Exempt Property by Lessee

This text of Alabama § 40-9A-3 (Tax Assessors to Forward Information to Department of Revenue) 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 § 40-9A-3 (2026).

Text

Every tax assessor shall, not later than March 1, 1993, forward to the Department of Revenue the following information:

(a)A complete listing of all real property located in the county which is subject to a lease with a public authority, county, or municipality of the State of Alabama.

(b)A complete listing of all personal property located in the county which is subject to a lease with a public authority, county, or municipality of the State of Alabama.

(c)A complete listing of the purchase price and date of acquisition of such real and personal property.

(d)A complete listing of the estimated fair and reasonable market value of such real and personal property.

(e)The estimated tax revenue produced by such real and personal property if taxed at the rates applicable to taxable property

Free access — add to your briefcase to read the full text and ask questions with AI

Every tax assessor shall, not later than March 1, 1993, forward to the Department of Revenue the following information:
(a) A complete listing of all real property located in the county which is subject to a lease with a public authority, county, or municipality of the State of Alabama.
(b) A complete listing of all personal property located in the county which is subject to a lease with a public authority, county, or municipality of the State of Alabama.
(c) A complete listing of the purchase price and date of acquisition of such real and personal property.
(d) A complete listing of the estimated fair and reasonable market value of such real and personal property.
(e) The estimated tax revenue produced by such real and personal property if taxed at the rates applicable to taxable property located in the same jurisdiction.
(f) A list of all lessees which have not filed the required information by January 1, 1993, including within such list a separate category of those lessees, if any, which shall have submitted a notification of inability as described in the first sentence of subsection (b) of Section 40-9A-2 and attaching to such list a copy of each such notification of inability. The completeness of the information required to be provided by the tax assessor pursuant to subsections (a) through (e) of this section shall be deemed subject to the list required to be provided pursuant to this subsection (f).