37-4-20
Section 37-4-20 Valuation of utility property - Revaluation. (a) If the valuation of the property
of any utility has become final as provided in this article, or if such valuation becomes
final as provided in Section 37-4-18, the commission may, within 90 days after any valuation
hereafter made becomes final, proceed for reasons which it shall deem sufficient to make a
revaluation of the property of such utility of which a valuation has been made or may be made
under the provisions of this chapter, such revaluation being had upon the principles declared
in this chapter; and the commission may to this end make such further investigation as provided
in this chapter as it may see fit. The commission shall give notice to any utility of its
intention to proceed to a revaluation of the property of such utility. (b) Whenever the commission
shall have completed its revaluation, it shall make a report thereof, and before such revaluation
shall become final, the commission shall give notice to...
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37-4-19
Section 37-4-19 Valuation of utility property - Hearing upon protest; corrections; final order.
If notice of protest is filed, the commission shall fix a time for hearing the same and shall
proceed as promptly as possible to hear and consider any matter relative and material thereto
which may be presented in support of any such protest so filed. If, after hearing any such
protest, the commission shall be of the opinion that its valuation should not be made final,
it shall make such changes as may be necessary to do justice, and shall issue an order making
such valuation as corrected final as of the date thereof, which order shall be a final order
of the commission. If, after hearing any such protest, the commission shall be of the opinion
that its valuation should be made final, it shall issue an order making such valuation final
as of the date thereof, which order shall likewise be a final order of the commission. Any
such final order and the commission's report of valuation upon...
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37-4-18
Section 37-4-18 Valuation of utility property - Notice; filing of protest; finality. Whenever
the commission shall have completed its valuation and report of the property of any utility,
as provided in this article, and before such valuation shall become final, the commission
shall give notice to such utility and to every municipality in the state where such utility
renders service, as shown by the records of the commission, stating the valuation placed upon
the property valued, and shall allow 90 days in which such utility, or any person who uses
the service of such utility, or any municipality in which such utility operates, may file
a protest of the same with the commission. If no protest is filed within 90 days, the valuation
fixed by such report shall become final, as of the date thereof. (Acts 1920, No. 37, p. 38;
Acts 1923, No. 82, p. 62; Code 1923, §9758; Code 1940, T. 48, §320.)...
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40-2-11
be borne by every kind of property in this state and to ascertain the proper amount of license,
privilege, excise, corporation, franchise, income, or ad valorem taxes. b. To require reporting
of retail sales and customer notification, within constitutional limitations, when the seller
does not collect sales, use, or simplified sellers use tax on Alabama sales transactions,
and to provide for penalties pursuant to Section 40-2A-11. c. To require reporting of rental
transactions of tangible personal property as defined in Section 40-12-220, when the
property is classified as Class II or Class IV property under Section 40-8-1, by persons facilitating
the transactions and to require notifications to the lessor when the lessor has not furnished
evidence that it has acquired a license as required under Section 40-12-221, and to provide
for penalties pursuant to Section 40-2A-11. (8) To cause the deposition of witnesses residing
within or without the state to be taken upon such notice to...
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45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (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...
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37-4-21
Section 37-4-21 Valuation of utility property - Appeals. When any order of valuation or of
revaluation of the commission has become a final order, an appeal may be taken therefrom by
the utility or by any person, as defined in this article, who is a party to the cause before
the commission, to the Circuit Court of Montgomery County, Alabama, within 30 days from the
date of such final order, and upon the hearing of such appeal that court shall have the right
to affirm the order of the commission, or reverse the same and remand the case to the commission
for further consideration. From any such judgment of the circuit court, an appeal shall lie
to the Supreme Court of Alabama, which court shall have the right to affirm the judgment of
the circuit court, or to reverse the same and remand the case to the commission for further
consideration. If the case should be reversed and remanded to said commission by either the
circuit or the supreme court, the commission shall proceed to a...
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37-4-17
Section 37-4-17 Valuation of utility property - When made; assistants and examiners; factors
considered. The commission may, upon its own motion, at any time, and upon reasonable notice
to any utility, when the commission deems it necessary to ascertain the value of the property
of such utility, proceed to investigate, ascertain and report the value thereof, and shall
make such investigation, ascertainment and report upon the request and application of any
utility. To enable the commission to make such investigation and report, if upon its own motion,
it may employ such experts and other assistants as it may deem necessary. If such investigation
and report is made upon the application of a utility, the same shall be made and the experts
and assistants employed by the commission for that purpose shall be employed at the expense
of the utility making such application. The commission may appoint examiners who shall have
the power to administer oaths, examine witnesses and take testimony...
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40-3-25
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 said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, 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...
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40-3-16
shall deem it necessary it may go or send or use agents or representatives in any county with
authority to act in an advisory capacity and in conjunction with the board of equalization
and perform other duties, with respect to the valuation and assessment of property for taxation,
as may be required of them. Agents or representatives of the Department of Revenue assigned
to any county or counties for the purpose of advising with the boards of equalization with
respect to valuing real and personal property for assessment for taxation shall have
the power and authority to inspect, review, value, and assess any property subject to taxation,
and the agents or representatives are authorized to fix values for assessment, subject to
the approval of the board of equalization of the county in which the property is located.
In cases where the agents or representatives have fixed a value for assessment, the value
must be entered on the tax return of the taxpayer showing the day and date when...
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11-24-2
Section 11-24-2 Submission, review, and approval of plats; permit. (a) It shall be the duty
of the owner and developer of each subdivision to have all construction completed in conformity
with this chapter and, prior to beginning any construction or development, to submit the proposed
plat to the county commission for approval and obtain a permit to develop as required in this
section. The permit to develop shall be obtained before the actual sale, offering for sale,
transfer, or lease of any lots from the subdivision or addition to the public, it must include
a plan to deliver utilities including water, and shall only be issued upon approval of the
proposed plat by the county commission. As a condition for the issuance of a permit, the county
commission may require any of the following for approval of the proposed plat: (1) The filing
and posting of a reasonable surety bond with the county commission by the developers of the
proposed subdivisions or proposed additions to guarantee the...
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