Code of Alabama
Division 1 - General Provisions.
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 Governor, employ any appraisal firms employing a duly accredited member or members of the American Institute of Real Estate Appraisers as consultants to inspect the various systems of assessing in each county and to advise the Department of Revenue of the best procedures to be followed in the several counties so as to expedite the statewide reappraisal as required by law; provided, that any firms or appraisers hired by the state Department of Revenue or by local government shall be bona fide residents of the State of Alabama and shall have resided in the state for at least one year prior to January 19, 1972.

Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

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.

Section 40-7-61 - Procedures and Standards; Contract Work to Be Inspected and Approved by Department.

Section 40-7-62 - Property Appraised at Fair and Reasonable Market Value; Basis of Assessment for Ad Valorem Taxes.

Section 40-7-63 - Time for Completion of Appraisal.

Section 40-7-64 - Department to Prescribe Procedures, Standards, Forms, Records, and Progress Reports for Counties and to Design Permanent Uniform Record System.

Section 40-7-65 - Employment of Appraisal Firms as Consultants; Firms or Appraisers to Be Bona Fide State Residents.

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.

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.

Section 40-7-68 - Cost of Program for Equalization of Ad Valorem Taxes to Be Prorated Among County Agencies.

Section 40-7-69 - Authority to Issue Revenue Bonds to Finance Program.

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.

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.

Section 40-7-72 - Additional Appropriations.

Section 40-7-74 - Administration of Program.

Section 40-7-73 - Avoidance or Frustration of Provisions or Intent of Article.

Section 40-7-75 - Reappraisal of Taxable Property in Marshall County.