(a) Should any county fail or refuse for any reason to comply with the provisions of this division, the Department of Revenue shall employ qualified appraisers and/or let any contract necessary to accomplish the requirements of its directives and legal requirements as to property reappraisal.
(b) When it becomes necessary for the Department of Revenue to reappraise any county for the purpose of ad valorem taxation equalization, the Department of Revenue shall hire the necessary personnel from an employment register furnished them by the State Personnel Department. When any of the several counties elects to reappraise its particular county under the requirements and criteria set up by the Department of Revenue for such reappraisal program, the employees of the several counties shall meet the same requirements as set forth by the Department of Revenue for the state without becoming employees of the state Merit System. Approved appraisers must be certificate holders or members of a recognized appraisal association or have at least five years' appraisal experience certified to by recognized lending associations, such as banks or companies who are approved by the Veterans Administration or the U.S. Department of Housing and Urban Development or Federal Reserve Board.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 7 - Assessment of Taxes Generally.
Article 2 - Statewide Property Reappraisal.
Division 1 - General Provisions.
Section 40-7-63 - Time for Completion of Appraisal.
Section 40-7-69 - Authority to Issue Revenue Bonds to Finance Program.
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.