(a) For the purpose of convenience and brevity this act shall be known and referred to as the Expeditious and Economical Tax Appeals Act.
(b) This section shall apply only in Jefferson County. This section is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an appeal under this section from a decision or ruling of the board of equalization fixing the market value of the real property, Section 40-3-25 shall not be applicable to such appeal but in the event the taxpayer pays his or her taxes before a final decree in the case and is entitled to a refund then that portion of the section providing for a refund to the taxpayer shall be applicable or in the event of an increase the increase shall be payable as provided in the sections.
(c) An appeal may be taken under this section from a decision of the board of equalization fixing the market value of real property, to the circuit court, by the taxpayer, within 30 days after the final decision of the board of equalization, filing a writing with the secretary of the board of equalization and the clerk of the circuit court stating that the taxpayer takes an appeal to the circuit court, and also stating in substance that the taxpayer elects to take the appeal under the Expeditious and Economical Tax Appeals Act.
(d) When an appeal is taken from the decision of the board of equalization the taxpayer shall pay the taxes due as fixed for assessment for the preceding tax year before the same becomes delinquent; and, upon failure to do so, the court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal the taxpayer has executed a supersedeas bond with sufficient sureties to be approved by the clerk of the circuit court in double the amount of taxes, payable to the State of Alabama, conditioned to pay all taxes, interest, and costs due the state, county, or any other agency or subdivision thereof. Such appeals shall be preferred cases. When a taxpayer elects to take an appeal under this act, a three-man commission shall be the trier of fact on the appeal.
(e) The circuit court shall appoint to serve as members of the commission nine disinterested persons who are generally reputed to be honest and intelligent, and who are esteemed in the community for their integrity and good judgment, and especially for their good judgment and expertness in the matter of real property values, and shall be limited to persons who are licensed within the county as real estate brokers, salesmen, or appraisers, and whose major livelihood is derived from being actively engaged in the real estate profession in the county, and shall have had a minimum of five years' experience in the real estate profession. From the panel of nine members the taxpayer shall have the right to strike any three of the members and the State of Alabama shall have the right to strike three members. The remaining three members shall be appointed as triers of the appeal.
(f) The persons appointed to serve as members of the commission shall be notified or summoned to appear for the purpose of serving as members of the commission, in such way or manner as the court may direct by particular order or by rule of court; and the failure without good excuse of a person who has been so notified or summoned to appear to serve as a member of such commission shall constitute a contempt of court.
(g) Before entering upon his or her duty as a commissioner, the person appointed shall take the following oath to be administered to him or her by the court: "I do solemnly swear that I will faithfully discharge the duties imposed upon me by law as a commissioner; and that I will fix the valuation of the property to be submitted to me at its fair and reasonable market value as of the day which the court instructs me to be the applicable time, to the best of my knowledge and ability, so help me God."
(h) The commission shall have the duty of fixing and reporting to the court the valuation, this is the fair and reasonable market value, of the property as of the applicable time, under the supervision and control of the court, and under such orders, rules, and regulations as the court may make pertaining to the matter, but the court shall be under the duty to see to it that every party has the opportunity of presenting to the commission any data relevant to the value of the property involved, and of being heard by argument. The court shall have complete authority to make such orders, rules, and regulations as in the court’s opinion are calculated to facilitate an expeditious and proper determination of the issues. Provided, the original assessment sheet or a certified copy showing the assessment by the board of equalization shall be sufficient appearance by the state and shall make a prima facie case.
(i) In the event that any commissioner who has entered upon the performance of the duties refuses or for any cause is unable to complete the performance of his or her duties, the court may appoint another commissioner to take his or her place.
(j) Upon the filing of the report by the commissioners the court shall forthwith enter judgment in accordance therewith. But upon the motion of a party filed within 30 days after the rendition of judgment, the court, for good cause, may vacate and set aside the judgment and the report of the commissioners; and either:
(1) Recommit the matter to the same commissioners.
(2) Appoint other commissioners to decide the matter.
(k) The commissioners shall have the right of fixing and reporting to the court the valuation of property for any subsequent tax year accruing after the date of appeal.
(l) The clerks of the circuit court shall furnish the tax assessor and tax collector a certified copy of the judgment entered by the court and the tax assessor and tax collector shall forthwith enter and ascertain the correct amount of taxes due on each separate parcel or unit of property. Upon failure of the taxpayer to pay the taxes and any cost of appeal within 30 days from the date of the rendition of judgment the property shall be subject to sale as other real property is subject to sale in the event the taxes are delinquent.
(m) The cost in cases so appealed shall be the usual cost now taxable in tax appeal costs except the compensation of the commissioners and except that no cost of witnesses for either party shall be taxable. The court in its discretion shall tax the cost against either the taxpayer or the state.
(n) From the judgment of the circuit court either the state or the taxpayer may appeal directly to the Supreme Court of Alabama within 30 days from the rendition of such judgment or within 30 days of the ruling of the circuit court on a motion filed under subsection (j), whichever occurs last. Upon such appeal the appellant may assign as error the ruling of the circuit court on a motion filed under subsection (j), as well as error in the report by the commissioners and judgment thereon.
(o) The persons appointed to serve as commissioners shall receive as compensation for their services the sum of ten dollars ($10) per day, to be paid in the same manner and from the same sources as jurors’ fees are paid.
Last modified: May 3, 2021