40-3-1
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 have been a resident of the county in which he is to serve for at least
five years. The members of the several county boards of equalization, as now constituted,
shall hold office until their successors are appointed and qualified under the provisions
of Section 40-3-2 and shall have the powers and perform the duties provided for in
this article. In counties in which the assessed valuation of all taxable property using the
year of 1955 as the basis exceeds $600,000,000 according to the tax assessor's abstracts of
assessments for said year, the board in such counties shall be known as the board of equalization
and adjustments; provided, that where any duties or powers are conferred upon any board of
equalization, it shall mean and include any board of equalization and adjustments. (Acts...

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40-3-8
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 adjustments,
as provided in Section 40-3-7, shall be paid 22 1/2 percent by the state, 38 3/4 percent
by the county and 38 3/4 percent by the largest municipality in the county. (b) This subsection
shall apply to any county of the state having a population of 600,000 or more according to
the last or any subsequent federal census. In each county subject to this subsection, the
compensation of the members of any board of equalization and adjustments, as provided in Section
40-3-7, shall be paid 22 1/2 percent by the state, 38 3/4 percent by the county and 38 3/4
percent by the largest municipality in the county. (c) The compensation of the members of...

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40-3-7
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 of all taxable property, using the year 1955 as the
basis, to be determined as follows: (1) In those counties in which the total assessed value
of all taxable property exceeds $600,000,000 according to the tax assessor's abstract of assessments
for the year, except in a county subject to subdivision (2), the members of the county boards
of equalization shall serve on a full-time basis, and each associate member shall be paid
at the rate of $19,425 per annum, and the chair shall be paid at the rate of $21,090 per annum,
payable in monthly installments. (2)a. This subdivision shall apply to any county of this
state which has a population of 600,000 or more according to the last or any subsequent federal
census and in which the total assessed value of all taxable property...
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40-3-16
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 listed with the assessing official for taxation each
year; provided, that nothing in this chapter shall be construed to require the assessing official
or boards of equalization to value any property required by the law to be assessed for taxation
by the Department of Revenue. The majority of the board of equalization shall constitute a
quorum of the board for the performance of the duties required herein; provided, that at any
time the Department of Revenue 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...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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11-98-5
Section 11-98-5 Monthly statewide 911 charge. (a) A single, monthly statewide 911 charge
shall be imposed on each active voice communications service connection in Alabama that is
technically capable of accessing a 911 system. For each digital transmission link, including
primary rate interface service or Digital Signal-1 (DS-1) level service, or equivalent, that
can be channelized and split into 23 or 24 voice-grade or data-grade channels for voice communications,
a subscriber shall be assessed on the number of channels configured for or capable of accessing
a 911 system. If the number of such channels so configured is not readily determinable, the
service charge per DS-1, or equivalent, shall be assessed on 23 voice communications service
connections. The 911 Board shall also establish a maximum number of wireline 911 charges to
be imposed at a single subscriber location for bills rendered on or after January 1, 2015,
following the same procedures and deadlines provided in this...
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45-27-240
Section 45-27-240 Creation; composition; oath; compensation. (a) There shall be in Escambia
County a county board of equalization and adjustment, to consist of three members, each of
whom shall have been a resident of the county for at least five years. (b) The county board
of equalization as now constituted is hereby abolished and the duties of the board are transferred
to the county board of equalization and adjustment. (c) The board shall be composed of three
members appointed as provided in this section to serve four-year terms. During the
month of August, 2005, and during the month of August of each fourth year thereafter, the
county commission of the county and the county board of education shall each appoint one person
to membership on the county board of equalization and adjustment. During the month of August,
2005, and during the month of August of each eighth year thereafter, the governing body of
the City of Atmore shall appoint one person to membership on the county board...
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45-37-241.40
Section 45-37-241.40 Protests of valuation. Any owner of any property or any person
having an interest therein shall have the right to protest any valuation placed on the property
by the board of equalization. Protests shall be in such form and shall be heard in such manner
as now provided for by law except that the board of equalization in the counties shall have
the right to fix the time and place of hearing protests at any time after the protests are
filed, by giving the person filing the protest notice of the time and place as provided for
by law, provided further that all protest shall be filed prior to May 15 and shall be heard
and determined on or before July 1 subsequent to the filing of the same. Provided further,
however, in counties where the board of equalization serves full time, protests shall be filed
in writing within 45 days of the date of the certified docket or prior to May 15, whichever
falls first and shall be heard and determined on or before the second Monday in...
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11-98-4.1
Section 11-98-4.1 Board created; composition; powers and duties. (a) There is created
a statewide 911 Board comprised of 13 members that shall reflect the racial, gender, geographic,
urban/rural, and economic diversity of the state. All appointing authorities shall coordinate
their appointments so that diversity of gender, race, and geographical areas is reflective
of the makeup of this state. The 911 Board shall be created effective July 1, 2012, and until
the effective date of the statewide 911 charge pursuant to Section 11-98-5, with cooperation
of the CMRS Board, shall plan for the implementation of the statewide 911 charge and the distribution
of the revenues as provided herein. The reasonable administrative expenses incurred by the
911 Board prior to the implementation of the statewide 911 charge may be deducted from the
existing CMRS Fund. Upon the effective date of the new statewide 911 charge, the 911 Board
shall replace and supersede the CMRS Board formerly created pursuant...
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40-3-2
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 the month of August, 1943, and during the month of August of each
fourth year thereafter, the county commission of each county, the county board of education
and the governing body of the largest municipality in each county shall each submit in writing
to the state Commissioner of Revenue the names of three persons, and the governing body of
each other incorporated municipality within the county shall, in like manner, submit the name
of one person, all of whom are residents of the county, who are each owners of taxable property
which is located within this state, who are each qualified electors in said county and who
are, in the opinion of said nominating body, persons competent to serve as members of the
county board of equalization. In those counties where there is no incorporated...
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