Ala. Code
Code of Alabama

Ala. Code § 40-7-4 (2026)

Taxpayer to Attend Appointment and Return List of Property; Failure to Furnish Description of Real Estate.

✓ official Alabama Legislature (ALISON) text, laws through the 2026 Regular Session
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It is the duty of every person in every election precinct to attend in person before the assessor on the first day of the appointment in the precinct of the taxpayer’s residence and then and there to render to the assessor under oath a full and complete list of all property of which he was owner, or in which he had any interest whatever, or of which he was trustee or agent on October 1 of that year. The land and improvements thereon and homesteads must be separately listed and valued. On failure of the taxpayer for 30 days after demand or notice by the tax assessor to furnish a sufficient description of his real estate, said tax assessor shall secure such description from the records of conveyance in the office of the probate court of his county, and if he is unable to get a sufficient description from such records, then by a survey of property by the county surveyor or otherwise, and the reasonable expenses incident thereto shall be allowed by the county commission and paid out of the general fund of the county wherein the property involved is located, and such amount as is allowed shall be added as costs to the taxes assessed against such taxpayer and, when collected, shall be covered into the general fund of the county.

(Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 6, p. 4; Code 1940, T. 51, §39; Acts 1951, No. 551, p. 965.)

Notes of Decisions
Cited in 2 cases, 2009–2011 · leading case: Gordon, Dana, Still, Knight & Gilmore, LLC v. Jefferson Cnty., 44 So. 3d 491 (Ala. Civ. App. 2009).
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Gordon, Dana, Still, Knight & Gilmore, LLC v. Jefferson Cnty., 44 So. 3d 491 (Ala. Civ. App. 2009). · cites it 2× “Code of Alabama (1975), § 40-7-8. The County Tax Assessor has full authority to audit, examine and inspect any and all records and property of the taxpayer in order to enforce the provisions of Title 40 of the Code of Alabama, and if the taxpayer fails or refuses to cooperate…”
Dunn v. Sequa Corp., 2100299 (ala.civ.app. 6-24-2011), 74 So. 3d 459 (Ala. Civ. App. 2011). · cites it 3× “Relying on §§ 40-7-4 and -6, Ala.Code 1975, they argue that, to claim a property-tax exemption, a taxpayer is required to notify the tax assessor that the property is entitled to an exemption and that, when a taxpayer fails to notify the tax assessor of any exemption to which it…”
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