Alabama Attorney General Opinion 1979-0013

# THE ATTORNEY GENERAL STATE OF ALABAMA · MONTGOMERY, ALABAMA 36130 January 25, 1979 CHARLES A. GRADDICK ATTORNEY GENERAL File #12 79-00013 Mrs. Ina H. Becker, Tax Assessor Baldwin County Courthouse Bay Minette, Alabama AD VALOREM TAX - COUNTIES - TAX ASSESSORS There is no longer a requirement that the owners of property sign an assessment each year. The tax assessor has the authority to assess property to the party last assessing the same. The county commission can relieve the tax assessor from the responsibility of visiting voting places for the purpose of listing property for taxation. Code of Alabama 1975, §§40-7-1 and 40-7-3. Dear Mrs. Becker: You request of this office an opinion as to the requirement that each property owner sign his assessment between October 1 and January 1. There is no longer such a requirement. Code of Alabama 1975, §40-7-1, provides in pertinent part: "The tax assessor in each of the several counties shall have the . . . authority . . . to assess all real estate, together with improvements thereon, and all personal property used and about the curtilage of a home, to the party last assessing the same, or to the owner of record. . ." The statute goes on to require the owner to make a return between October 1 and January 1 covering changes such as improvements or the removal of improvements and changes in ownership. The tax assessor is required to visit voting places in the counties for the purpose of listing property for taxation by Code of Alabama 1957, §40-7-3. However, that section, in the last sentence thereof, provides that the county commission may relieve the tax assessor from that responsibility when it is deemed advisable. Mrs. Ina H. Becker January 25, 1979 Page 2 Accordingly, you are not required to have each owner sign the 1979 assessment, and you need not visit each voting place in your county in view of the fact that your county commission has relieved you of that responsibility. Yours very truly, CHARLES A. GRADDICK Attorney General PHILIP C. DAVIS Assistant Attorney General PCD:mlw