Section 40-3-3 – Oath of Members.
Section 40-3-3 Oath of members. Each person appointed to membership on any county board of equalization shall, before entering upon the duties of such office, take and subscribe to the following oath, in addition to the oath required of regularly elected state and county officials: “I do solemnly swear that I will faithfully discharge the […]
Section 40-3-19 – Meetings – Hearing Objections to Valuations.
Section 40-3-19 Meetings – Hearing objections to valuations. For the purpose of hearing objections filed in writing to any assessments or valuations fixed as provided for herein, the boards of equalization shall sit at the courthouse in their respective counties on the date specified by the Department of Revenue in each year, and shall continue […]
Section 40-3-4 – Filling of Vacancies.
Section 40-3-4 Filling of vacancies. Should any person appointed to membership of any board of equalization fail or refuse to take and subscribe to the oaths required by Section 40-3-3 within five days after being notified of his or her appointment to membership on the board, or shall for any other reason herein enumerated become […]
Section 40-3-20 – Publication of Notice of Valuation of Property.
Section 40-3-20 Publication of notice of valuation of property. Immediately upon the completion of the work of reviewing and adjusting assessed valuation under the provisions of this chapter, the assessing official shall give notice by publication once a week for two consecutive weeks in a newspaper published in the county. If no newspaper is published […]
Section 40-3-5 – Members Not to Hold Other Governmental Positions.
Section 40-3-5 Members not to hold other governmental positions. No member of any county board of equalization shall hold employment or office of profit with the United States, the State of Alabama, any county or other political subdivision of said state or with any board, department, or other agency of the United States, of the […]
Section 40-3-21 – Tax Assessor to Enter Corrected Values.
Section 40-3-21 Tax assessor to enter corrected values. When the work of hearing objections against values fixed on taxable property shall have been completed by the board of equalization, the tax assessor shall enter upon the tax return lists the corrected values, if any changes have been made therein, which changed or altered value shall […]
Section 40-3-6 – Secretary of Board.
Section 40-3-6 Secretary of board. The county tax assessor shall be and serve as the secretary of the county board of equalization, and he shall not receive any compensation for his services as such. He shall have no vote or voice in the government or in the business of said board except as may be […]
Section 40-3-22 – Failure to Perform Duties Within Specified Time Not Fatal Defect.
Section 40-3-22 Failure to perform duties within specified time not fatal defect. The failure of the tax assessor, board of equalization, or the Department of Revenue or its agents to perform any of the duties of assessing and valuing property or hearing objections to assessment valuations, at the time prescribed, or to complete such duties […]
Section 40-3-7 – Term of Service and Schedule of Compensation of Members.
Section 40-3-7 Term of service and schedule of compensation of members. The annual term of service and compensation of members of the several county boards of equalization shall be on a basis of total assessed value of all taxable property, using the year 1955 as the basis, to be determined as follows: (1) In those […]
Section 40-3-23 – Service of Subpoenas, Notices, and Other Writings.
Section 40-3-23 Service of subpoenas, notices, and other writings. Whenever under the provisions of this title any notice, subpoena, or writing is required to be given or served, the same shall be served by any sheriff in this state or his deputy or by any lawful constable of this state, except as otherwise provided by […]