Whenever any taxpayer who has duly appeared and protested a final assessment made by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties is dissatisfied with the assessment finally made, he or she may appeal from the final assessment to the circuit court of the county, sitting in equity, by filing notice of appeal with the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties and with the register of the court within 30 days from the date of the final assessment, and in addition thereto by giving bond conditioned to pay all costs, such bond to be filed with and approved by the register of the court. All provisions of Section 40-2A-7, as presently drawn or as hereafter amended, pertaining to payment of an assessment unless a supersedeas bond shall be filed and approved, the burden of proof, and the procedure to be followed in appeals from the judgment of the court, shall be applicable to appeals from final assessments made hereunder, and the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall have with respect to such appeals all the rights conferred on and the functions assigned to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties by Section 40-2A-7.
Last modified: May 3, 2021