Code of Alabama
Chapter 3 - County Boards of Equalization.
Section 40-3-20 - Publication of Notice of Valuation of Property.

Immediately upon the completion of the work of reviewing and adjusting assessed valuation under the provisions of this chapter, the assessing official shall give notice by publication once a week for two consecutive weeks in a newspaper published in the county. If no newspaper is published in the county, the notices shall be posted in three public places in each precinct of the county. The notices shall state that the assessed valuations of all property listed for taxation have been fixed as provided by law, that the tax return lists showing the assessed valuations are in his or her office and open for public inspection, that the board of equalization will sit at the courthouse of the county on the date specified by the Department of Revenue to consider any protests that may be filed by any taxpayer as herein provided, and that any taxpayer, who is not satisfied with the valuations of his or her property as fixed and entered on the return lists as required herein, may file objections in writing to the assessed valuations with the secretary of the board, within 30 calendar days of the date of final publication of the notice. The taxpayer shall set out in the objections filed the description of each item of property and his or her reason for making objections to the assessed valuation placed thereon.

Structure Code of Alabama

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 40-3-8 - 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 40-3-9 - 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.

Section 40-3-27 - Appeals - Duty to Disclose Information.