Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 3 - County Boards of Equalization.

Section 40-3-1 - Creation; Composition; Qualifications of Members. - There shall be in each county in the State of...

Section 40-3-2 - Selection of Members; Terms of Office. - (a) This subsection shall apply to every county in the...

Section 40-3-3 - Oath of Members. - Each person appointed to membership on any county board of...

Section 40-3-4 - Filling of Vacancies. - Should any person appointed to membership of any board of...

Section 40-3-5 - Members Not to Hold Other Governmental Positions. - No member of any county board of equalization shall hold...

Section 40-3-6 - Secretary of Board. - The county tax assessor shall be and serve as the...

Section 40-3-7 - Term of Service and Schedule of Compensation of Members. - The annual term of service and compensation of members of...

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. - a county subject to subsection (b), the compensation of the...

Section 40-3-9 - Taking of Inventory to Be Approved. - Any inventory of property in any such county as provided...

Section 40-3-10 - Inventory and Appraisal of Property in Certain Counties. - The county boards of equalization or other like boards or...

Section 40-3-11 - Cost of Inventory - to Be Prorated. - The county commission of all such counties shall have the...

Section 40-3-12 - Cost of Inventory - Payable on Requisition by Presiding Officer. - The cost and expenses of any inventory taken under the...

Section 40-3-13 - Supervision of Preparation of Inventories or Appraisals. - Any inventory or appraisal of property taken or made under...

Section 40-3-14 - How Compensation Payments Made. - All payments for compensation of the members of the county...

Section 40-3-15 - Chairman of Board; Rules and Regulations. - It shall be the duty of the members of each...

Section 40-3-16 - Duties Generally; Quorum; Powers and Duties of Agents; Protest Procedure. - It shall be the duty of the boards of equalization...

Section 40-3-17 - Meetings - Review of Assessments. - When the assessor shall have completed the assessment, valuation, and...

Section 40-3-18 - Meetings - Inspection of Tax Returns; Failure to Properly Return Property. - It shall be the duty of the board of equalization...

Section 40-3-19 - Meetings - Hearing Objections to Valuations. - For the purpose of hearing objections filed in writing to...

Section 40-3-20 - Publication of Notice of Valuation of Property. - Immediately upon the completion of the work of reviewing and...

Section 40-3-21 - Tax Assessor to Enter Corrected Values. - When the work of hearing objections against values fixed on...

Section 40-3-22 - Failure to Perform Duties Within Specified Time Not Fatal Defect. - The failure of the tax assessor, board of equalization, or...

Section 40-3-23 - Service of Subpoenas, Notices, and Other Writings. - Whenever under the provisions of this title any notice, subpoena,...

Section 40-3-24 - Appeals - Right. - In cases where objection has been made by any taxpayer,...

Section 40-3-25 - Appeals - Procedure. - All appeals from the rulings of the board of equalization...

Section 40-3-26 - Appeals - Legal Counsel for State and County. - THIS SECTION WAS AMENDED BY ACT 2022-183 IN THE 2022...

Section 40-3-27 - Appeals - Duty to Disclose Information. - (a) For protests and appeals of commercial and industrial property,...