Alabama Attorney General Opinion 1979-0026

# OFFICE OF THE ATTORNEY GENERAL 79-00026 TO THE EXTENT THERE IS A CONFLICT, THIS OPINION HAS BEEN EXPRESSLY OVERRULED BY A.G. OPINION NO. 2007-008. CHARLES A. GRADDICK ATTORNEY GENERAL STATE OF ALABAMA JUL 11 1979 ADMINISTRATIVE BUILDING 64 NORTH UNION STREET MONTGOMERY, ALABAMA 36130 LEE L. HALE DEPUTY ATTORNEY GENERAL WILLIAM M. BEHURE, JR. EXECUTIVE ASSISTANT WALTER S. TURNER CHIEF ASSISTANT ATTORNEY GENERAL JANIE NOBLES ADMINISTRATIVE ASSISTANT (205) 832-5640 HERBERT I. BURSON, JR. S. FRANK LOEB PHILIP C. DAVIS RON BOWDEN JOHN J. BRECKENRIDGE WILLIAM L. THOMPSON Assistant Attorneys General Revenue Department Honorable Ken Malone Tax Assessor P. O. Box 2925 Mobile, AL 36601 Ad Valorem Tax Definition of "blind person" discussed. Joint owner of property entitled to only proportional share of exemption contained in Act 48 and Act 91, 1978 Legislative Session. Tax exemptions must be claimed. If property qualifies as Class III under Amendment 373, Constitution 1901, application for current use valuation is not necessary in order for property to be classified as Class III. Dear Mr. Malone: In your request for an opinion dated May 19, 1979 and May 21, 1979 you ask the following five questions: "1. Under the Code of Alabama, 1975, Title 40 General Provisions (13) blind persons are defined as all persons who have a vision with or without adjusted glasses suitable to the eye or to the individual not greater than is known as 2/100 vision. Under Act #70 of the Acts of Alabama 1959, the definition of blindness is defined as a person having vision of no greater than 20/100 vision. The question arises as to what is the legal definition of a blind person? -2- "2. After determining the fair and reasonable market values in instances where property is owned jointly and only one person is blind, is this person entitled to the maximum exemption (12,000) (sic) or would this person only be entitled to his pro rata share of this exemption? "3. In the several counties where the tax assessor has 'automatic assessment' procedures implemented in the county under Section 40-7-1 et seq and where a blind exemption is already in effect and has qualified, the following question arises: Under Act 48 (40-9-19) Homesteads and Act 91 (Section 1) with respect to homesteads, are these exemptions automatically qualified and can the face of the assessment be stamped as such? "4. After the Tax Assessor has reconciled properties qualifying as residential and considering applications for current use (agricultural and forest property) the question arises as to the proper classification of property where no current use application was filed. Does this property automatically become Class 2? "5. In a previous opinion there was clarification of what is considered single family-owner occupied property. Would all properties be automatically placed in Class 2 if they were not single family-owner occupied, agricultural, forest, based upon qualifying as "current use" and same on file, or qualifying historical buildings and sites?" The answer to question No. 1 is that in general for purposes of Title 40, the legal definition of a blind person is that found in §40-1-13, Code of Alabama 1975. However, if a specific statute defines what is blind for its purposes this definition would control. For instance, Act No. 48, Second Special Session 1978, Legislature of Alabama, (§40-9-19, Code of Alabama 1975) and Act No. 91, Second Special Session 1978, Legislature of Alabama, exempt from ad valorem taxation homesteads of persons who are blind as defined in §1-1-3, Code of Alabama 1975. Therefore, the legal definition of blindness for purposes of Act 48 and Act 91 is the definition contained in §1-1-3. The answer to question No. 2 above is that a joint owner of property who qualifies for the homestead exemption is entitled to only his proportional share of the exemption. Quarterly Report of the Attorney General, Volume 8, page 19. Question No. 3 is answered in the negative. In general, exemptions must be claimed by the taxpayer. The claim of an exemption for one purpose under a particular statute does not constitute the claim of an exemption for another purpose under another statute. Therefore, the exemptions under Act 48 and Act 91 must be claimed by the taxpayer desiring said exemption at least once even -3- under the automatic assessment procedures implemented under §40-7-1, Code of Alabama 1975. Questions No. 4 and 5 are answered in the negative. A property owner need not make a current use application in order for his property to be considered Class III property if it qualifies as Class III property under Amendment 373, Constitution of Alabama 1901. However, if such property does not qualify as Class III property, it would be considered Class II property (assuming that it is not Class I or Class IV property). Yours very truly, CHARLES A. GRADDICK Attorney General By- Ron Bowden RON BOWDEN Assistant Attorney General RB:pm