40-2-16
Section 40-2-16 Equalization of valuation generally. It shall be the duty of the Department
of Revenue to examine such of the tax records of the several counties as will enable it to
ascertain whether the tax valuation of the various classes of property as made in the respective
counties of the state, is reasonably uniform as between the respective counties and is in
proportion to the fair and reasonable market value of the property assessed. The purpose and
intent of this title is to bring about as far as practicable an equalization throughout the
state of the value of the various classes of property subject to taxation, so that the proportion
of the fair and reasonable market value of the property as fixed for assessment in one county
shall be in due proportion to the fair and reasonable market value of the same classes of
property in other counties, fixed on the same basis for assessment, and that such classes
of property in every county shall bear their proportion of the tax...
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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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40-3-17
Section 40-3-17 Meetings - Review of assessments. When the assessor shall have completed
the assessment, valuation, and equalization work in his county as provided by law, he shall
notify each member of the board of equalization, if such board is not required by law to serve
full time, and such board shall meet on the second Monday in February or at such other date
prior thereto as may be made possible by the completion of the work of the tax assessor and
sit at the courthouse of the county, from day to day, until its duties are completed or its
allotted number of days exhausted, and shall review, revise, correct, and fix the assessment
values made by the tax assessor by raising or lowering the assessment of any person, partnership,
corporation, or association, except such assessments as have been approved by the Department
of Revenue, as to any or all of the items of his assessment, in such manner as to secure the
assessment of property at the amount specified by law on its fair and...
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40-7-1
Section 40-7-1 Authority of tax assessor; duties of taxpayer. (a) The tax assessor or
other assessing official in each of the several counties shall have the right and authority
to assess all real estate, together with improvements thereon, and all personal property to
the party last assessing the same, or to the owner of record, except such real estate and
personal property which is now or may hereafter be assessed by the Department of Revenue.
The failure of the tax assessor or other assessing official to assess said property to the
true owner shall not invalidate the assessment. The tax assessor or other assessing official
shall have the right and authority to prescribe the proper bookkeeping method to carry out
the provisions of this article, subject to the approval of the Chief Examiner of Public Accounts.
Should the owner of any real estate make improvements on such property, or should any improvements
be removed or destroyed or partially removed or destroyed during any taxable...
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40-7-71
Section 40-7-71 Department to certify that county property appraised at fair market
value; basis for equalization of assessments; values subject to review; hearing of complaints;
appeals; compensation of members of county board of equalization. Where the property of a
county has been appraised at its fair and reasonable market value as required by this division
to the reasonable satisfaction of the Department of Revenue, this fact shall be certified
to the county board of equalization and to the tax assessor of such county, and such values
shall be the basis for the equalization of the assessments for ad valorem taxes in such county
for the next tax year. The fair and reasonable market values certified shall be prima facie
correct for assessments for such tax year, but shall be subject to review by the county board
of equalization which after a hearing of the complaint of a property owner shall fix the fair
and reasonable market value at the amount it deems to be proper. The county...
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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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45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts
and omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for
sale, or deliver within any county subject to this subpart any alcoholic, spirituous, vinous,
or fermented liquor on which the license tax herein levied has not been paid. (2) The judge
of probate, license commissioner, director of county department of revenue, or other public
officer performing like duties in such counties, his or her agent, or any peace officer of
the county shall have authority to seize without warrant any and all alcoholic, spirituous,
vinous, or fermented liquors which are on hand for or are being sold in any place operating
without a license from the Alabama Alcoholic Beverage Control Board or any such beverages
on which the license tax levied by this subpart has not been paid including the containers
or packages in which such alcoholic, spirituous, vinous, or fermented liquors are found...

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2-11-6
Section 2-11-6 Designation and licensing of inspectors; duties; fees; unlawful acts.
The commissioner is hereby authorized to designate any competent employee or agent of the
Department of Agriculture and Industries or United States Department of Agriculture and to
license any competent person and to charge and collect a reasonable fee for such license to
inspect or classify agricultural products for the purposes of this article and to revoke such
licenses at his discretion. Such inspectors shall be stationed at such places, furnish such
certificates and information to the commissioner and interested parties and perform such other
duties pertaining to the provisions of this article as the commissioner may require. The commissioner,
with the approval of the Board of Agriculture and Industries, may fix, assess and collect
or cause to be collected fees for such services. Any person other than those properly designated
under the provisions of this article who shall issue certificates of...
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40-3-20
Section 40-3-20 Publication of notice of valuation of property. Immediately upon the
completion of the work of reviewing and adjusting assessed valuation under the provisions
of this chapter, the assessing official shall give notice by publication once a week for two
consecutive weeks in a newspaper published in the county. If no newspaper is published in
the county, the notices shall be posted in three public places in each precinct of the county.
The notices shall state that the assessed valuations of all property listed for taxation have
been fixed as provided by law, that the tax return lists showing the assessed valuations are
in his or her office and open for public inspection, that the board of equalization will sit
at the courthouse of the county on the date specified by the Department of Revenue to consider
any protests that may be filed by any taxpayer as herein provided, and that any taxpayer,
who is not satisfied with the valuations of his or her property as fixed and...
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41-4-110
Section 41-4-110 Established; duties; contracts for stationery, printing, paper, and
fuel; use of approved credit cards for certain purchases; State Procurement Fund. (a) There
shall be in the Department of Finance the Division of Purchasing. The functions and duties
of the Division of Purchasing shall be as follows: (1) To purchase all personal property and
nonprofessional services, except alcoholic beverages, which shall be purchased by the Alcoholic
Beverage Control Board and except as otherwise provided by law, for the state and each department,
board, bureau, commission, agency, office, and institution thereof, except as provided in
subsection (e). (2) To make and supervise the execution of all contracts and leases for the
use or acquisition of any personal property and nonprofessional services unless otherwise
provided by law. (3) To fix standards of quality and quantity and to develop standard specifications
for all personal property and nonprofessional services acquired by the...
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