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 […]
Section 40-3-8 – Proration of Compensation Payments; Employment of Staff; Inventory of Property Authorized; Authority to Contribute to Cost of Inventory; Offices, Supplies, etc., in Certain Counties.
Section 40-3-8 Proration of compensation payments; employment of staff; inventory of property authorized; authority to contribute to cost of inventory; offices, supplies, etc., in certain counties. a county subject to subsection (b), the compensation of the members of any board of equalization and adjustments, as provided in Section 40-3-7, shall be prorated in the county […]
Section 40-3-24 – Appeals – Right.
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 40-3-9 – Taking of Inventory to Be Approved.
Section 40-3-9 Taking of inventory to be approved. Any inventory of property in any such county as provided for in Section 40-3-8 shall not be taken or made unless the same is first authorized or approved by the county governing body, which body shall also have the right from time to time to fix and […]
Section 40-3-25 – Appeals – Procedure.
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 […]