Alabama Attorney General Opinion 1979-0045

# THE ATTORNEY GENERAL STATE OF ALABAMA · MONTGOMERY, ALABAMA 36130 CHARLES A. GRADDICK ATTORNEY GENERAL February 1, 1979 79-00045 File #38 Mr. Dennis B. Howell Tax Collector Baldwin County P. O. Box 651 Bay Minette, Alabama 36507 AD VALOREM - TAX COLLECTOR - TAX ASSESSOR The abstract and the book of assessments should agree, the one having been derived from the other, errors resulting from the tax assessor's failure to produce the required abstract on time are not chargeable to the Tax Collector. The commissions set forth in Code of Alabama 1975, §40-4-2, are earned when the assessments as to state taxes have been made. Dear Mr. Howell: You request of this office by letter of September 18, 1978, an opinion respecting the following questions, paraphrased: 1. Under Code of Alabama 1975, §§40-7-35 and 40-7-36, the tax assessor is to make out an abstract of all real and personal property as contained in his assessment book, showing the total amount and value of each class of taxable property, property exempt from taxation and the amount of taxes on each item. The tax assessor has not yet provided this abstract, however I have prepared tax bills from the assessment sheets, the book of assessments. Do I have any legal liability arising from differences from the book of assessments and the abstract when it is finally produced? 2. Code of Alabama 1975, §40-4-2, requires me to pay commissions out of the first moneys collected; how do I pay when I have not received the tax assessor's abstract? Mr. Dennis B. Howell February 1, 1979 Page 2 The answer to your first question is that the abstract and the book of assessments should agree, the one having been derived from the other, and errors resulting from the tax assessor's failure to produce the required abstract at the proper time are not legally chargeable to the tax collector. The answer to your second question is that the commissions set forth in Code of Alabama 1975, §40-4-2, are earned when assessments as to state taxes have been made and the filing of reports, etc. is not a prerequisite thereto. Stewart v. Sample, 168 Ala. 270, 53 So. 182 (1910). Yours very truly, CHARLES A. GRADDICK Attorney General PHILIP C. DAVIS Assistant Attorney General PCD:mlw