Section 40-3-1 Creation; composition; qualifications of members. There shall be in each county in the State of Alabama a county board of equalization, to consist of three members, each of whom shall have been a resident of the county in which he is to serve for at least five years. The members of the several […]
Section 40-3-10 Inventory and appraisal of property in certain counties. The county boards of equalization or other like boards or agencies with final authority to fix the value of property for the purposes of taxation, in all counties of the state having a population of 140,000 or more according to the last or any subsequent […]
Section 40-3-11 Cost of inventory – To be prorated. The county commission of all such counties shall have the power and authority to provide for the payment of the cost and expenses of such inventories and to prorate such cost and expenses between the county, the state, each municipality, the county board of education, and […]
Section 40-3-12 Cost of inventory – Payable on requisition by presiding officer. The cost and expenses of any inventory taken under the provisions of this chapter shall be due monthly on the first day of each month as the inventory is being taken, and the state and all other governmental subdivisions and agencies contributing to […]
Section 40-3-13 Supervision of preparation of inventories or appraisals. Any inventory or appraisal of property taken or made under the provisions of this chapter shall be under the supervision and control of the county board of equalization or such other like board or agency vested with the final authority to inspect, review, revise, and fix […]
Section 40-3-14 How compensation payments made. All payments for compensation of the members of the county boards of equalization shall be made upon claims of the board members, duly verified as other claims against the state, county, or city, and approved by the Department of Finance, and shall constitute preferred claims. (Acts 1939, No. 143, […]
Section 40-3-15 Chairman of board; rules and regulations. It shall be the duty of the members of each board of equalization at the first meeting held after January first in each year to select one of its members to act as chairman of the board of equalization for the ensuing year and to make such […]
Section 40-3-16 Duties generally; quorum; powers and duties of agents; protest procedure. It shall be the duty of the boards of equalization to inspect, review, revise, and fix the value of all the property returned to or listed with the assessing official for taxation each year; provided, that nothing in this chapter shall be construed […]
Section 40-3-17 Meetings – Review of assessments. When the assessor shall have completed the assessment, valuation, and equalization work in his county as provided by law, he shall notify each member of the board of equalization, if such board is not required by law to serve full time, and such board shall meet on the […]
Section 40-3-18 Meetings – Inspection of tax returns; failure to properly return property. It shall be the duty of the board of equalization to meet on the second Monday in March and sit as long as may be necessary to carefully examine and inspect all tax returns and assessments delivered to it by the county […]
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 40-3-2 Selection of members; terms of office. (a) This subsection shall apply to every county in the state except a county subject to subsection (b). During the month of August, 1943, and during the month of August of each fourth year thereafter, the county commission of each county, the county board of education, and […]
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 40-3-21 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 40-3-22 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 40-3-23 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 […]
Section 40-3-24 Appeals – Right. In cases where objection has been made by any taxpayer, his agent or attorney, as provided herein, to the taxable value fixed by the board of equalization on any property assessed against such taxpayer, and such objections have been overruled by said board, such taxpayer, his agent or attorney may […]
Section 40-3-25 Appeals – Procedure. All appeals from the rulings of the board of equalization fixing value of property shall be taken within 30 days after the final decision of said board fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice of said appeal with the secretary of the board […]
Section 40-3-26 Appeals – Legal counsel for state and county. THIS SECTION WAS AMENDED BY ACT 2022-183 IN THE 2022 REGULAR SESSION, EFFECTIVE JUNE 1, 2022. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) The county commission shall be responsible for securing legal counsel to represent the state and county in all […]
Section 40-3-27 Appeals – Duty to disclose information. (a) For protests and appeals of commercial and industrial property, operating as such at the time of valuation, any party that intends to offer into evidence a sale or lease transaction as evidence of the value of the property that is the subject of the protest before […]
