Alabama § 40-7-2 - Commencement and Completion of Assessment; Supplemental Assessment.
Full text of Alabama Code of Alabama § 40-7-2 — Commencement and Completion of Assessment; Supplemental Assessment., with citation guidance and answers to common questions.
§ 40-7-2. Commencement and Completion of Assessment; Supplemental Assessment.
The return and listing of property for taxation by the tax assessor must commence on October 1 in every year and shall be finished by him on January 1 following, but the assessor may be allowed through the third Monday in January in each year to make a supplemental return or list of property which he may have failed to have returned or listed prior to January 1, and such supplemental return must be entered as any other return and shall be embraced in the abstracts made for the Department of Finance, tax collector, and Department of Revenue.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-7-2
What does Code of Alabama § 40-7-2 cover?
Section 40-7-2 ("Commencement and Completion of Assessment; Supplemental Assessment.") 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 § 40-7-2?
A common citation format is "Code of Alabama § 40-7-2" (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 § 40-7-2 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.