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 county boards of equalization, as now constituted, shall hold office until their successors are appointed and qualified under the provisions of Section 40-3-2 and shall have the powers and perform the duties provided for in this article.
In counties in which the assessed valuation of all taxable property using the year of 1955 as the basis exceeds $600,000,000 according to the tax assessor's abstracts of assessments for said year, the board in such counties shall be known as the board of equalization and adjustments; provided, that where any duties or powers are conferred upon any board of equalization, it shall mean and include any board of equalization and adjustments.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 3 - County Boards of Equalization.
Section 40-3-1 - Creation; Composition; Qualifications of Members.
Section 40-3-2 - Selection of Members; Terms of Office.
Section 40-3-3 - Oath of Members.
Section 40-3-4 - Filling of Vacancies.
Section 40-3-5 - Members Not to Hold Other Governmental Positions.
Section 40-3-6 - Secretary of Board.
Section 40-3-7 - Term of Service and Schedule of Compensation of Members.
Section 40-3-9 - Taking of Inventory to Be Approved.
Section 40-3-10 - Inventory and Appraisal of Property in Certain Counties.
Section 40-3-11 - Cost of Inventory - to Be Prorated.
Section 40-3-12 - Cost of Inventory - Payable on Requisition by Presiding Officer.
Section 40-3-13 - Supervision of Preparation of Inventories or Appraisals.
Section 40-3-14 - How Compensation Payments Made.
Section 40-3-15 - Chairman of Board; Rules and Regulations.
Section 40-3-16 - Duties Generally; Quorum; Powers and Duties of Agents; Protest Procedure.
Section 40-3-17 - Meetings - Review of Assessments.
Section 40-3-18 - Meetings - Inspection of Tax Returns; Failure to Properly Return Property.
Section 40-3-19 - Meetings - Hearing Objections to Valuations.
Section 40-3-20 - Publication of Notice of Valuation of Property.
Section 40-3-21 - Tax Assessor to Enter Corrected Values.
Section 40-3-22 - Failure to Perform Duties Within Specified Time Not Fatal Defect.
Section 40-3-23 - Service of Subpoenas, Notices, and Other Writings.
Section 40-3-24 - Appeals - Right.
Section 40-3-25 - Appeals - Procedure.
Section 40-3-26 - Appeals - Legal Counsel for State and County.