Code of Alabama
Chapter 7 - Assessment of Taxes Generally.
Article 2 - Statewide Property Reappraisal.

Division 1 - General Provisions.

Section 40-7-60 - Inspection and Supervision of Program; Regulation by Schedule of Individual County-by-County Reappraisal. - It shall be the function, duty, and responsibility of the...

Section 40-7-61 - Procedures and Standards; Contract Work to Be Inspected and Approved by Department. - The Department of Revenue shall prescribe procedures and shall set...

Section 40-7-62 - Property Appraised at Fair and Reasonable Market Value; Basis of Assessment for Ad Valorem Taxes. - Each county governing body of this state, through its respective...

Section 40-7-63 - Time for Completion of Appraisal. - The appraisal of property shall be commenced and completed for...

Section 40-7-64 - Department to Prescribe Procedures, Standards, Forms, Records, and Progress Reports for Counties and to Design Permanent Uniform Record System. - The Department of Revenue shall prescribe for the counties the...

Section 40-7-65 - Employment of Appraisal Firms as Consultants; Firms or Appraisers to Be Bona Fide State Residents. - The Department of Revenue may, with the approval of the...

Section 40-7-66 - Consultations With County Governing Bodies and Tax Assessors; Determination of System of Appraisal; General Schedule for Completion of Appraisal to Be Established. - The Department of Revenue shall consult and advise with the...

Section 40-7-67 - Department May Act When County Fails to Comply; Personnel; Employees of County to Meet Department's Requirements Without Becoming Employees of State Merit System; Appraiser's Qualifications. - (a) Should any county fail or refuse for any reason...

Section 40-7-68 - Cost of Program for Equalization of Ad Valorem Taxes to Be Prorated Among County Agencies. - The cost of any program for the equalization of ad...

Section 40-7-69 - Authority to Issue Revenue Bonds to Finance Program. - The county governing bodies of the several counties are hereby...

Section 40-7-70 - Annual Appropriation to Department; Establishment of Fund to Maintain Program of Equalization; Credit Against State's Portion of Expenses in County Reappraisal; County May Be Charged Pro Rata Share of Expense. - There is hereby appropriated to the Department of Revenue the...

Section 40-7-71 - Department to Certify That County Property Appraised at Fair Market Value; Basis for Equalization of Assessments; Values Subject to Review; Hearing of Complaints; Appeals; Compensation of Members of County Board of Equalization. - Where the property of a county has been appraised at...

Section 40-7-72 - Additional Appropriations. - There is hereby appropriated to the Department of Revenue to...

Section 40-7-74 - Administration of Program. - The statewide property reappraisal program shall be administered by the...

Section 40-7-73 - Avoidance or Frustration of Provisions or Intent of Article. - Any public official having responsibility in the statewide equalization program...

Section 40-7-75 - Reappraisal of Taxable Property in Marshall County. - (a) Pursuant to this division, the Alabama Department of Revenue...

Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.

Section 40-7-90 - Definitions. - For purposes of this division, the following terms shall have...

Section 40-7-91 - Legislative Intent. - It is the intention of the Legislature by the passage...

Section 40-7-92 - Authorization to Issue Warrants. - Each county shall have the power from time to time...

Section 40-7-93 - Special Pledges for Payment. - The governing body of the county issuing any such warrants...

Section 40-7-94 - Authorization to Issue Refunding Warrants. - Each such county may in like manner from time to...

Section 40-7-95 - Warrants to Be Legal Investments for Trust Funds. - Unless otherwise directed by the court having jurisdiction thereof or...

Section 40-7-96 - Issuance of Warrants Deemed to Constitute Audit and Allowance of Claim. - The issuance of warrants and any interest coupons applicable thereto,...

Section 40-7-97 - Conflicts With Other Laws. - Insofar as the provisions of this division may be inconsistent...

Section 40-7-98 - Payment of Pro Rata Shares of Principal of and Interest on Warrants. - The principal of and interest on the warrants issued under...

Section 40-7-99 - Warrants Exempt From Laws Relative to Usury, Interest, Etc. - Any warrants issued by a county under the provisions of...

Section 40-7-100 - Division Supplemental to Division 1 of This Article. - The provisions of and powers conferred by this division shall...