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.
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.