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Alabama Department of Revenue - Property Tax - Administrative Rules and Regulations

Administrative Rules

Rule Number Rule Title Effective Date
810-4-1-.01 Current Use Valuation - Departmental Rule 12/07/04
810-4-1-.03 Permanent Trailer Plates Procedures 12/13/06
810-4-1-.04 Valuation and Assessment of Personal Property 12/07/04
810-4-1-.08 Requirements for Minimum Levy of 10 Mills Property Tax in Each School District 11/08/07
810-4-1-.09 Valuation of Aircraft 09/08/09
810-4-1-.10 Exemption of Household Furniture, Appliances, Other Personal Property When Owned by an Individual for Personal Use in the Home 12/07/04
810-4-1-.12 Requirements for Reporting and Assessing Business Personal Property 12/07/04
810-4-1-.13 Exemption of Personal Property Associated with Farms or Farming Operations 12/07/04
810-4-1-.15 Distinction between Flow Lines, Gathering Lines, and Pipe Lines for Assessment of Business Personal Property of the Oil and Gas Industry 01/28/92
810-4-1-.16 Commercial Mobile, Portable, and Permanent Modular Units 12/07/04
810-4-1-.17 Assessment Procedures for the Valuation of Public Utility and Railroad Property in the State of Alabama 12/07/04
810-4-1-.18 Synchronization of Taxation and Registration System - Assessment Procedures 03/20/06
810-4-1-.20 Specifications for Legal Advertising by County Tax Collecting Officials in Conjunction with Ad Valorem Tax Delinquencies 12/07/04
810-4-1-.21 Implementation of Senior Property Tax Appraisal in Baldwin County 12/31/08
810-4-1-.22 Assessment of Tangible Personal Property Held Under Lease or Conditional Sales 12/07/04
810-4-1-.23 Homestead and Principal Residence Exemptions form Property Tax 02/07/14
810-4-2-.01 Manufactured Homes Scope of Rules 01/19/05
810-4-2-.02 Manufactured Homes Subject to Ad Valorem Tax 10/14/99
810-4-2-.03 Manufactured Homes Subject to Registration 03/02/98
810-4-2-.04 Manufactured Homes Exemptions from Registration Fee 10/14/99
810-4-2-.05 Manufactured Homes General 03/02/98
810-4-2-.06 Manufactured Homes Registration Decals - Displaying, Issuing, and Replacing 01/19/05
810-4-2-.07 Manufactured Homes Delinquent Fees 10/14/99
810-4-2-.08 Manufactured Homes Citations 03/02/98
810-4-2-.09 Manufactured Homes Move Permits 03/02/98
810-4-2-.10 Manufactured Homes Distribution 03/02/98
810-4-2-.11 Manufactured Homes Forms 03/02/98
810-4-2-.12 Manufactured Homes Land Owners and Utility Reports 03/02/98
810-4-2-.13 Manufactured Homes Issuance Fees 01/19/05
810-4-3-.01 Abatements Scope of Rules 01/19/05
810-4-3-.02 Abatements Taxability of Property 01/19/05
810-4-3-.03 Abatements Property Qualifying for Abatement 01/19/05
810-4-3-.04 Abatements Authorization for Abatement 01/19/05
810-4-3-.05 Abatements Procedures for Granting of Abatement 01/19/05
810-4-3-.06 Abatements Administrative Procedures 01/19/05
810-4-3-.07 Abatements Enforcement 01/19/05
810-4-4 Payment to Certain Certified Appraisers, Mappers, or Tax Administrators 01/19/05
810-4-5-.01 Implementation of the Homeowners and Storm Victims Protection Act of 2011 - Single Family Dwelling 06/08/12
810-4-5-.02 Implementation of the Homeowners and Storm Victims Protection Act of 2011 - Fully Developed Lots 06/08/12