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 Alabama a county board of equalization, to consist of three members, each of whom shall...
• 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. During...
• 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 the...
• 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 40-3-3...
• 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 county...
• 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 for...
• 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 value...
• 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 and...
• 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 first...
• 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 taxation,...
• 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 such...
• 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 month...
• 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 county...
• 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 as...
• 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 to...
• 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 or...
• 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 of...
• 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 be...
• 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 sit...
• 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...
• 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 shall...
• 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 assessing...
• 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 by...
• 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 board...
• 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 of...
• Section 40-3-26 Appeals - Legal counsel for state and county
  (a) The county commission shall be responsible for securing legal counsel to represent the state and county in all property tax cases appealed to the...
• Section 40-3-27 Appeals - Duty to disclose information
  (a) For protests and appeals of commercial and industrial property, operating as such at the time of valuation, any party that intends to offer into...

Last modified: May 3, 2021