Alabama § 40-8-5 - Credit Against Tax Liability for Certain Taxpayers Whose Property Has Been Reassessed.
Full text of Alabama Code of Alabama § 40-8-5 — Credit Against Tax Liability for Certain Taxpayers Whose Property Has Been Reassessed., with citation guidance and answers to common questions.
§ 40-8-5. Credit Against Tax Liability for Certain Taxpayers Whose Property Has Been Reassessed.
Each taxpayer who was assessed and who paid a higher amount of state, county, or municipal ad valorem tax as a result of the completion of a countywide property reappraisal, and the implementation of the newly appraised property values as the tax base in that county, between October 1, 1975, and November 7, 1978, shall be entitled to a credit against his tax liability arising under the same tax or taxes, in the amount of the increase which resulted from said reappraisal, to be used during such tax year or years as the taxpayer elects until the credit is exhausted.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-8-5
What does Code of Alabama § 40-8-5 cover?
Section 40-8-5 ("Credit Against Tax Liability for Certain Taxpayers Whose Property Has Been Reassessed.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-8-5?
A common citation format is "Code of Alabama § 40-8-5" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-8-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.