Alabama Attorney General Opinion 1979-0025

# OFFICE OF THE ATTORNEY GENERAL 79-00025 CHARLES A. GRADDICK ATTORNEY GENERAL STATE OF ALABAMA File # 23 February 14, 1979 ADMINISTRATIVE BUILDING 64 NORTH UNION STREET MONTGOMERY, ALABAMA 36130 LEE L. HALE DEPUTY ATTORNEY GENERAL WILLIAM M. BEKURS, JR. EXECUTIVE ASSISTANT WALTER S. TURNER CHIEF ASSISTANT ATTORNEY GENERAL JANIE NOBLES ADMINISTRATIVE ASSISTANT (205) 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 Honorable Ken Malone Tax Assessor Mobile County P.O. Box 2925 Mobile, AL 36601 TAX ASSESSOR - AD VALOREM TAX - TAX CLASSIFICATION A single family owner occupied residence such as a summer home which is occupied only by the owner and his family, although it may be a second home, is Class III property. Such property which is rented to someone other than the owner even for a short period of time is Class II property. Dear Mr. Malone: In your letter of January 31, 1979, you request of this office an opinion respecting the following question: "Where an individual may own two homes, for instance one in town and one in a resort area, and the individual and his family live for the greater part of the time in one of the homes and for the balance of the time in the other home, the second home not being rented to anyone else during the period in which it is not occupied by the owner, is the second home Class III property under Amendment 373 to the constitution of 1901 and under Code of Alabama 1975, §40-8-1?" Amendment 373 to the Constitution of Alabama 1901 provides in subsection (a) that Class III property is all agricultural, forest, and single-family owner-occupied residential property, and historic buildings and sites. The implementing statute is codified as Code of Alabama 1975, §40-8-1 and defines in subsection (b)(2) all residential property to be "only real real property used exclusively as a single-family dwelling by the owner thereof." There is no Honorable Ken Malone February 14, 1979 Page 2 requirement in the constitutional provision nor in the statute that Class III property be property subject to a homestead exemption. The only requirement is that the property be used exclusively by the owner as a dwelling place for his family and no one else. Accordingly, it is the opinion of this office that a single-family owner-occupied residence, such as a summer home which is occupied only by the owner and his family, although it may be a second home, is Class III property. Such property which is rented to someone other than the owner, even for a short period of time, is Class II property. Yours very truly, CHARLES A. GRADDICK Attorney General PHILIP C. DAVIS Assistant Attorney General 030212ck