ASSESSMENT
OF PROPERTY
Each taxpayer is required by Alabama Law (Code
s40-7-1) to provide a complete list of all property which
is owned. The person acquiring property is responsible
for reporting to the Revenue Commissioner a complete
legal description of the property and should at that time
claim any exemptions for which he is elegible. The
Revenue Commissioner should be furnished a correct
mailing address for all properties. The property owner
must report any changes in ownership to the Revenue
Commissioner. All assessments and bills are based upon
ownership and status as of October 1 each year.