Alabama Attorney General Opinion 1979-0129

1Q- 00 ) \;) 49(tVais CHARLES A. GRADDICK ATTORNEY GENERAL STATE OF ALABAMA OFFICE 0 THE ATTORNEY GENERAL LEE L. HALE DEPUTY ATTORNEY GENERAL WILLIAM M. BEKURS, JR. EXECUTIVE ASSISTANT WALTER S. TURNER CHIEF ASSISTANT ATTORNEY GENERAL JANIE NOBLES ADMINISTRATIVE ASSISTANT Honorable Jerry B. Jones Tax Assessor Etowah County Gadsden, AL 35901 February 28, 1979 ADMINISTRATIVE BUILDING 64 NORTH UNION STREET MONTGOMERY, ALABAMA 36130 1205) 832-5640 HERBERT I. BURSON, JR. B. FRANK LOEB PHILIP C. DAVIS RON BOWDEN JOHN J. BRECKENRIDGE WILLIAM L. THOMPSON Assistant Attorneys General Revenue Department TAXATION - TAX ASSESSORS - AD VALOREM TAXES Tax Assessor must assess property to the party last assessing same or to the owner of record which includes any party claiming ownership "under color of title." Dear Mr. Jones: Reference is made to your letter of February 12, 1979, in which you request the opinion of this office with reference to your authority to allow certain third parties to assess property "without color of title." You attached a copy of warranty deed from J. C. Inzer and wife, Alice W. Inzer to D. E. Dodd dated November 1, 1928, conveying property lying in Sections 11 and 12, Township 11, Range 3, Etowah County, Alabama. You also attached a copy of warranty deed from R. G. Rice and wife, Lorena Helen Rice to James W. Klein dated January 5, 1954, conveying property located in Section 11, Township 11, Range 3, Etowah County and in Section 2, Township 11, Range 3, located in Etowah and Marshall Counties. You stated in your letter that D. E. Dodd has assessed the property described in his deed and paid taxes on said property since November of 1928, while James Klein attempted to make an assessment during the year 1978 of land which maybe part of the property which Dodd has been assessing. It is my understanding, although you do not say so in your letter, that this misunderstanding was brought about because of the flow of the Warrior River and a tributary branch of the Warrior River. It would appear that perhaps the land lying between the river and the branch is the portion which is in dispute. After a careful consideration of the descriptions in both deeds, it is understandable that the parties might be claiming the same parcel of property assuming that there is a branch of the Warrior River lying to the west of the main tributary. Honorable Jerry B. Jones February 28, 1979 Page 2 Section 40-7-1, Code of Alabama 1975, in pertinent part, states as follows: "The Tax Assessor in each of the several counties shall have the right and authority, beginning October 1, 1951, and annually thereafter, to assess all real estate, together with improvements thereon, and all personal property used in and about the curtilege of a home, to the party last assessing the same, or to the owner of record, except such real estate and personal property which is now or may hereafter be assessed by the Department of Revenue. The failure of the Tax Assessor to assess said property to the true owner shall not invalidate the assessment. . ." From the language quoted above, it would appear that you have not only the authority but the duty to assess any property to the party last assessing the same or the party claiming to be the owner of record. In this case Dodd, so far as he is concerned, is the party who last assessed the property; while Klein is now claiming to be the owner of record by virtue of the warranty deed which he holds. It is therefore my opinion that if each of these persons wishes to assess the property in question, he may do so and you must enter such assessments as an official part of your duties. Simply as a point of information, and not because you ask in your letter, I would also add that the only way of which I know that the two parties in question here could settle their difference of opinion as to who owns the disputed property would be a suit on the equity side to quiet title. However, this is not a matter which need concern you, and I only mention it in passing. I trust that what has been said above will be sufficient to answer your inquiry. Yours very truly, CHARLES A GRADDICK Attorney General By: B. FRANK LOEB Assistant Attorney General 070226ck