Alabama Attorney General Opinion 1979-0027

# OFFICE OF THE ATTORNEY GENERAL 79-00027 CHARLES A. GRADDICK ATTORNEY GENERAL STATE OF ALABAMA File #23 LEE L. HALE DEPUTY ATTORNEY GENERAL WILLIAM M. BEKURS, JR. EXECUTIVE ASSISTANT WALTER S. TURNER CHIEF ASSISTANT ATTORNEY GENERAL JANIE NOBLES ADMINISTRATIVE ASSISTANT February 16, 1979 ADMINISTRATIVE BUILDING 64 NORTH UNION STREET MONTGOMERY, ALABAMA 36130 (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 ASSESSORS - AD VALOREM - TAXATION The Tax Assessor can accept a claim to homestead exemption based upon an affidavit only in the event the applicant and his spouse were not required to file a United States income tax return for the preceding taxable year. Dear Mr. Malone: In your letter of January 31, 1979, you request of this office an opinion respecting the following question: In the several counties of this state authorized to have automatic assessments using an affidavit form mailed to the Tax Assessor, can this affidavit form be used to show the amount of income reported to the Federal Government for income tax purposes rather than furnishing a copy of the federal income tax return? This question was answered in a formal opinion of this office issued on January 25, 1979, addressed to Mr. Ralph P. Eagerton, Jr., Commissioner of Revenue of the State of Alabama. The question as stated there was: "Can the Tax Assessor accept a claim to homestead exemption based upon an affidavit completed by an owner and mailed to the Tax Assessor and, in lieu of a United States income tax return, accept such an affidavit as evidence of the income shown on such return?" Honorable Ken Malone February 16, 1979 Page 2 The answer given in the opinion of January 25, 1979, was based upon an act passed by the 1979 Legislature, Act No. 19-49 which provided for an affidavit to the effect that no United States income tax return had been required for the previous year. The Tax Assessor can accept a claim to homestead exemption based upon an affidavit only in the event that the applicant and his spouse were not required to file a United States income tax return for the preceeding taxable year. Otherwise the claimant must present his and his spouse's United States income tax return. Yours very truly, CHARLES A. GRADDICK Attorney General Philip C. Davis Assistant Attorney General 040212ck