County Boards of Equalization.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. County Boards of Equalization.

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Section
40-3-1

Creation; Composition; Qualifications of Members.

Section
40-3-2

Selection of Members; Terms of Office.

Section
40-3-3

Oath of Members.

Section
40-3-4

Filling of Vacancies.

Section
40-3-5

Members Not to Hold Other Governmental Positions.

Section
40-3-6

Secretary of Board.

Section
40-3-7

Term of Service and Schedule of Compensation of Members.

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.

Section
40-3-9

Taking of Inventory to Be Approved.

Section
40-3-10

Inventory and Appraisal of Property in Certain Counties.

Section
40-3-11

Cost of Inventory - to Be Prorated.

Section
40-3-12

Cost of Inventory - Payable on Requisition by Presiding Officer.

Section
40-3-13

Supervision of Preparation of Inventories or Appraisals.

Section
40-3-14

How Compensation Payments Made.

Section
40-3-15

Chairman of Board; Rules and Regulations.

Section
40-3-16

Duties Generally; Quorum; Powers and Duties of Agents; Protest Procedure.

Section
40-3-17

Meetings - Review of Assessments.

Section
40-3-18

Meetings - Inspection of Tax Returns; Failure to Properly Return Property.

Section
40-3-19

Meetings - Hearing Objections to Valuations.

Section
40-3-20

Publication of Notice of Valuation of Property.

Section
40-3-21

Tax Assessor to Enter Corrected Values.

Section
40-3-22

Failure to Perform Duties Within Specified Time Not Fatal Defect.

Section
40-3-23

Service of Subpoenas, Notices, and Other Writings.

Section
40-3-24

Appeals - Right.

Section
40-3-25

Appeals - Procedure.

Section
40-3-26

Appeals - Legal Counsel for State and County.

Section
40-3-27

Appeals - Duty to Disclose Information.