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Code of Alabama - Title 40: Revenue and Taxation - Chapter 3 - County Boards of Equalization
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- Section 40-3-1 Creation; composition; qualifications of members
There shall be in each county in the State of Alabama a county board of equalization, to consist of three members, each of whom ...
- Section 40-3-2 Selection of members; terms of office
(a) This subsection shall apply to every county in the state except a county subject to the provisions of subsection (b) of this section. ...
- Section 40-3-3 Oath of members
Each person appointed to membership on any county board of equalization shall, before entering upon the duties of such office, take and subscribe to ...
- Section 40-3-4 Filling of vacancies
Should any person appointed to membership of any board of equalization fail or refuse to take and subscribe to the oaths required by Section ...
- Section 40-3-5 Members not to hold other governmental positions
No member of any county board of equalization shall hold employment or office of profit with the United States, the State of Alabama, any ...
- Section 40-3-6 Secretary of board
The county tax assessor shall be and serve as the secretary of the county board of equalization, and he shall not receive any compensation ...
- Section 40-3-7 Term of service and schedule of compensation of members
The annual term of service and compensation of members of the several county boards of equalization shall be on a basis of total assessed ...
- 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) In every county except a county subject to subsection (b) of this section, the compensation of the members of any board of equalization ...
- Section 40-3-9 Taking of inventory to be approved
Any inventory of property in any such county as provided for in Section 40-3-8 shall not be taken or made unless the same is ...
- Section 40-3-10 Inventory and appraisal of property in certain counties
The county boards of equalization or other like boards or agencies with final authority to fix the value of property for the purposes of ...
- Section 40-3-11 Cost of inventory - To be prorated
The county commission of all such counties shall have the power and authority to provide for the payment of the cost and expenses of ...
- Section 40-3-12 Cost of inventory - Payable on requisition by presiding officer
The cost and expenses of any inventory taken under the provisions of this chapter shall be due monthly on the first day of each ...
- Section 40-3-13 Supervision of preparation of inventories or appraisals
Any inventory or appraisal of property taken or made under the provisions of this chapter shall be under the supervision and control of the ...
- Section 40-3-14 How compensation payments made
All payments for compensation of the members of the county boards of equalization shall be made upon claims of the board members, duly verified ...
- Section 40-3-15 Chairman of board; rules and regulations
It shall be the duty of the members of each board of equalization at the first meeting held after January first in each year ...
- Section 40-3-16 Duties generally; quorum; powers and duties of agents; protest procedure
It shall be the duty of the boards of equalization to inspect, review, revise, and fix the value of all the property returned to ...
- Section 40-3-17 Meetings - Review of assessments
When the assessor shall have completed the assessment, valuation, and equalization work in his county as provided by law, he shall notify each member ...
- Section 40-3-18 Meetings - Inspection of tax returns; failure to properly return property
It shall be the duty of the board of equalization to meet on the second Monday in March and sit as long as may ...
- Section 40-3-19 Meetings - Hearing objections to valuations
For the purpose of hearing objections filed in writing to any assessments or valuations fixed as provided for herein, the boards of equalization shall ...
- 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 ...
- Section 40-3-21 Tax assessor to enter corrected values
When the work of hearing objections against values fixed on taxable property shall have been completed by the board of equalization, the tax assessor ...
- Section 40-3-22 Failure to perform duties within specified time not fatal defect
The failure of the tax assessor, board of equalization, or the Department of Revenue or its agents to perform any of the duties of ...
- Section 40-3-23 Service of subpoenas, notices, and other writings
Whenever under the provisions of this title any notice, subpoena, or writing is required to be given or served, the same shall be served ...
- Section 40-3-24 Appeals - Right
In cases where objection has been made by any taxpayer, his agent or attorney, as provided herein, to the taxable value fixed by the ...
- Section 40-3-25 Appeals - Procedure
All appeals from the rulings of the board of equalization fixing value of property shall be taken within 30 days after the final decision ...
- Section 40-3-26 Appeals - Representation of state; state and county officials not to represent taxpayers
The district attorneys, together with any special counsel employed by the Department of Revenue, with the approval of the Governor and Attorney General, shall ...
Last modified: February 19, 2012
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