Alabama Attorney General Opinion 1979-0019

# THE ATTORNEY GENERAL STATE OF ALABAMA · MONTGOMERY, ALABAMA 36130 [LOGO] CHARLES A. GRADDICK ATTORNEY GENERAL 79-00019 January 24, 1979 File # 18 Honorable Porter Lee Hanes Tax Assessor Morgan County Court House Decatur, Alabama 35601 # AD VALOREM EXEMPTION Code of Alabama, 1975, §40-9-21, as amended, was effective October 1, 1978 and any exemptions claimed prior to the amendment must be reclaimed in order to be valid Dear Mr. Hanes: Your request for opinion of December 1, 1978, addressed to the Attorney General of Alabama has been received. Therein you state that you have had approximately 2,000 people make application for exemption under Act 1,000, Legislature of Alabama, 1973, now codified as Code of Alabama, 1975, §40-9-21. You likewise state that §40-9-21 was amended effective October 1, 1978. The section as amended is considerably different from old Act 1,000 and the exemptions claimed under Act 1,000 or, that is, §40-9-21 prior to amendment are in many cases invalid under the section as amended. In your request you pose the following specific question: "To have these same 2000 persons return to our office for clarifying and/or correcting their assessments, would create a hardship on the people as well as creating a burdensome effort on our staff. Conversely, it would not be equitable to let those exemptions stand that have already been processed and to implement the new legislation on those people claiming exemption from now until December 31, 1978." Honorable Porter Lee Hanes Page 2 January 24, 1979 In the above quotation you in effect answer your own question. The Act provides that the amendment to §40-9-21 is "effective October 1, 1978." Therefore, the persons who have claimed the exemption under the law prior to amendment are no longer entitled to the exemption in some instances; therefore, it would appear that all will have to be notified to return to claim the exemption. It is regrettable that this procedure places a burden not only upon the individuals claiming the exemptions but likewise on the staff in your office; but, it appears that under the law there is no alternative. If you desire further clarification please make additional inquiry. Yours very truly, CHARLES A. GRADDICK Attorney General HERBERT I. BURSON, JR. Assistant Attorney General