Current through Register Vol. 42, No. 11, August 30, 2024
(1) PURPOSE - This rule is issued pursuant to
authority contained in Section
40-7-64,
Code of Ala. 1975, for the purpose of establishing
guidelines and procedures for the uniform assessment of Commercial Mobile,
Portable, and Modular Units.
(2)
DEFINITIONS - For the purpose of this rule, the definition of a Commercial
Mobile, Portable, and Modular unit shall be:
(a) Commercial Mobile Unit - A structure,
transportable in one or more sections, which is built on steel frames and is
mounted on axles and wheels for the purpose of transporting the unit to and
from temporary locations. It is designed specifically for use as a temporary
place of business, storage, or other commercial purpose, by the owner, lessee,
or assigns, and may consist of one or more units that can be attached or joined
together.
(b) Commercial Portable
Unit - A factory fabricated transportable building typically built on a wooden
frame with either an aluminum or wood exterior and mounted on a skid foundation
for ease of loading and unloading. It may however be constructed of a superior
quality material such as re-enforced concrete and attached at the site to a
poured foundation. It is transported by use of some other motorized vehicle or
trailer.
It is designed for use as a place of business, storage, or
other commercial purpose, by the owner, lessee, or assigns, and may consist of
one or more units that can be attached or joined together.
(c) Commercial Modular Unit - A factory
fabricated transportable building consisting of units typically built on wooden
frames. It is designed to be incorporated at a building site on a permanent
foundation into a permanent structure to be used for business purposes and
which bears a seal of compliance with rules of the Alabama Manufactured Housing
Commission.
(3)
PROCEDURES - To ensure the equitable taxation of Commercial Mobile, Portable,
and Modular Units in the State of Alabama, the following assessment procedures
shall be used as of October 1 of each year.
(a) Commercial Mobile Units shall be assessed
for ad valorem tax purposes as business personal property on October 1 in the
county where the unit is physically located. Each unit shall be valued
according to the Alabama Personal Property Appraisal Manual, using the same
valuation procedures used to value all similar personal property.
(b) Commercial Portable Units shall be
assessed for ad valorem tax purposes as business personal property on October 1
in the county where the unit is physically located. Each unit shall be valued
according to the Alabama Personal Property Appraisal Manual, using the same
valuation procedures used to value all similar personal property.
(c) Commercial Modular Units shall be
assessed for ad valorem tax purposes as real property on October 1 in the
county where the unit is physically located. Each unit shall be valued
according to the Alabama Appraisal Manual, using the same valuation procedures
used to value all similar commercial real property.
Author: Will Martin
Statutory Authority:
Code of Ala.
1975, §§
40-2A-7(a)(5),
40-7-64.
