# Ala. Code § 40-21-1: Section 40-21-1 Department of Revenue to Assess All Property; Applicability of Chapter

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-1

## Section

- **Citation:** Ala. Code § 40-21-1
- **Heading:** Section 40-21-1 Department of Revenue to Assess All Property; Applicability of Chapter
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 21 / Section 40-21-1

## Text

It shall be the duty of the Department of Revenue to assess for taxation all property of all railroad companies, street and suburban railroad companies or persons or companies operating railroad or street railroads, or suburban railroads or sleeping cars in this state; all express companies, including railroad companies doing an express business and all telephone and long distance telephone and all telegraph companies, person or persons doing an express, telephone or telegraph business; all persons, firms, or corporations doing a gas business, transporting gas or furnishing gas, natural, manufactured or by-product, in or through pipes or in drums, tubes, cylinders, or by any other method; all water, electric light or power, hydroelectric power companies, steam heat, refrigerated air, dockage or cranage, toll roads, toll ferries, railroad equipment, pipelines for transporting or furnishing natural, manufactured, or by-product gas, water, oil, gasoline, or other commodities of commerce, and the property of all public service or public utility corporations, and all property not required by law to be listed for taxation with the county tax assessor; and the owner, president, general manager, agent, trustee, receiver, or other person or persons having control of the company’s affairs in this state shall make returns of all property of said company located in this state to the Department of Revenue.

## Nearby sections

- [Ala. Code § 40-21-1 Section 40-21-1 Department of Revenue to Assess All Property; Applicability of Chapter](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-1.md)
- [Ala. Code § 40-21-2 Section 40-21-2 Verified Statements to Be Filed](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-2.md)
- [Ala. Code § 40-21-3 Section 40-21-3 Reports of All Property Required](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-3.md)
- [Ala. Code § 40-21-4 Section 40-21-4 Detailed Requirements of Reports](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-4.md)
- [Ala. Code § 40-21-5 Section 40-21-5 Reports of Individuals or Associations Not Incorporated](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-5.md)
- [Ala. Code § 40-21-6 Section 40-21-6 Factors to Be Considered in Determining True Value of Entire Property](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-6.md)
- [Ala. Code § 40-21-7 Section 40-21-7 Reports of Railroad Companies](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-7.md)
- [Ala. Code § 40-21-8 Section 40-21-8 Returns of Telegraph and Telephone Companies Generally](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-8.md)
- [Ala. Code § 40-21-9 Section 40-21-9 Details of Returns of Electric Power and Telegraph and Telephone Companies](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-9.md)
- [Ala. Code § 40-21-10 Section 40-21-10 Details of Statements of Water, Gas and Pipeline Companies](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-10.md)
- [Ala. Code § 40-21-11 Section 40-21-11 Sleeping, Parlor, Dining and Chair Car Companies](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-11.md)
- [Ala. Code § 40-21-12 Section 40-21-12 Description of Real Property, Fixtures and Other Tangible Property Within State](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-12.md)
- [Ala. Code § 40-21-13 Section 40-21-13 Total Length of Railroad Lines](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-13.md)
- [Ala. Code § 40-21-14 Section 40-21-14 Statement of Property Outside State](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C21_S40-21-1. Check the current official text before relying on it. Not legal advice.