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Important Notices!
 
Alabama Department of Revenue - Property Tax Division - Administrative Rules

Administrative Rules

 
Ad Valorem
Rule Number Rule Title Effective Date

810-4-1-.01

Current Use Valuation - Departmental Rule

12/07/04

810-4-1-.02

Implementation Plan for Annual Equalization

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-.07

Motor Bus Passenger Carrier Vehicles

12/04/14

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

10/29/15

810-4-1-.10

Exemption of Household Furniture, Appliances, Other Personal Peroperty 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

10/29/15

810-4-1-.20

Specifications for Legal Advertising by County Tax Collecting Officials in Conjuction 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 Condtional Sales

12/07/04

810-4-1-.23

Homestead and Principal Residence Exemptions form Property Tax

02/07/04

810-4-1-.24

Excess Funds Procedure for Tax Sales Occuring on or after August 1, 2013 and prior to July 1, 2014

03/27/15

810-4-1-.25

Implementation of Optional Two-Year Motor Vehicle Registration Renewal

02/27/15

Manufactured Homes
Rule Number Rule Title Effective Date

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

Abatements
Rule Number Rule Title Effective Date

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 Abatements

01/19/05

810-4-3-.04

Abatements Authoriztion for Abatement

01/19/05

810-4-3-.05

Abatements Procedures for Granting of Abatement

01/19/05

810-4-3-.06

Abatements Administative Procedures

01/19/05

810-4-3-.07

Abatements Enforcement

01/19/05

Payment to Certified Persons
Rule Number Rule Title Effective Date

810-4-04

Payment to Certain Certified Appraisers, Mappers, or Tax Administrators

01/19/05

Homeowners Storm VPA
Rule Name Rule Title Effective Date

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