Upon the giving of such notice by the Department of Revenue of the revaluing and reassessment ordered to be made of property within said county, it shall be the duty of the secretary of the board of equalization receiving such notice to call without delay a meeting of said board of equalization and to notify the Department of Revenue of the date on which said board is called to meet, and it shall be the duty of said board to convene on the day named in such notice, and at such meeting the board shall revalue and equalize the class or classes of property within the county, precinct, or municipality, as specified by the Department of Revenue, so as to conform to the findings and orders of the Department of Revenue by so revaluing and equalizing each item of said classes of property so that such item will bear its just proportion of tax as provided by law. If the board of equalization fails or refuses to make the changes and corrections thus ordered to be made by the state department, then the Department of Revenue shall itself, from such information it has or may obtain, revalue and equalize the property involved, and the expense of such revaluation and equalization shall be paid by the county so affected and by the state in the same proportion that the state tax levy and the county tax levy bear to the total state and county levy for ad valorem taxation. In counties where the Department of Revenue makes a revaluation and equalization of property for assessment, the tax assessor shall receive commissions only on the basis of the original assessment as made by him.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 2 - Department of Revenue.
Article 1 - General Provisions.
Section 40-2-2 - Employment of Secretary and Other Employees; Payment of Expenses Generally.
Section 40-2-3 - Duties of Secretary.
Section 40-2-4 - Bonds of Employees.
Section 40-2-6 - Oaths of Witnesses.
Section 40-2-7 - Offices and Equipment; How Expenses Paid.
Section 40-2-8 - Travelling Expenses - Generally.
Section 40-2-9 - Traveling Expenses - Prepayment for Employees Traveling Outside State.
Section 40-2-10 - Agents and Employees Constituted Peace Officers; Arrest Fee.
Section 40-2-11 - Powers and Duties Generally.
Section 40-2-14 - Photographic or Electronic Reproductions of Documents - Legislative Intent.
Section 40-2-15 - Notice of Setting Assessment Aside; Revaluation and Notice Thereof.
Section 40-2-16 - Equalization of Valuation Generally.
Section 40-2-17 - Revaluation by Board of Equalization to Affect Equalization.
Section 40-2-18 - Procedure After Revaluation and Equalization.
Section 40-2-20 - Witnesses - Incriminating Testimony; Perjury.