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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40-2-18
Section 40-2-18 Procedure after revaluation and equalization. Whenever the work of revaluing
and equalizing any class or classes of property has been completed by order of the Department
of Revenue, as provided herein, and the revised valuation has been entered on the tax return
list, the county board of equalization shall certify over their signatures to the correctness
thereof and shall deliver the tax return list showing the assessment and revaluation to the
assessing official of the county as their report, and the assessing official shall hold them
in his or her office subject to public inspection. The assessing official shall then give
notice by publication once a week for three consecutive weeks in a newspaper published in
the county, if any are published in the county and, if no newspaper is published in the county,
by posting notices in at least three public places in the county that the county board of
equalization has returned its report and that the same is open to public...
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40-10-4
Section 40-10-4 Notice to taxpayer - Service generally. (a) On receiving such book,
as speedily as practicable the judge of probate shall issue a notice addressed to each person
against whom any unpaid taxes are assessed as shown by such book, substantially in the following
form: "State of Alabama, (give name of county) county, to (give name of taxpayer): The
tax collector has filed in my office a list of delinquent taxpayers, and of real estate upon
which taxes are due. You are reported as delinquent, and your tax amounts to (here give amount
of taxes) with costs added. This is to notify you to appear before the probate court of said
county at the next term thereof, commencing on Monday, the _____ day of _____, 2__, then and
there to show cause, if any you have, why a decree for the sale of property assessed for taxation
as belonging to you should not be made for the payment of the taxes thereon and fees and costs.
(Here probate judge's signature). Judge of probate." Such notice must...
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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper
notice; trial and decree of sale; fees; reports. (a) After the first day of January, the Tax
Collector of Calhoun County shall mail a statement to all delinquent taxpayers addressed to
the party in whose name the property was assessed, showing a brief description of the property,
and the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the
taxes and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale
of the property for taxes, nor invalidate the title of any property sold for taxes. (b)(1)
Within the time allowed by law, it shall be the duty of the tax collector to furnish the judge
of probate a list of all property on which the entire amount of taxes have not been paid,
which list shall show the name of the person to whom the property was...
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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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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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40-7-25
Section 40-7-25 Estimation of fair market value; assessment list; notice; objections.
Except as otherwise provided by law, the assessing official shall, from information entered
on the tax return list and from all other information known to him or her, or which he or
she may procure, proceed to ascertain what, in his or her best judgment, is a fair and reasonable
market value of each item of property returned by or listed to any taxpayer; provided, that
the assessed value of any real estate or improvements as fixed for taxation for the year next
preceding the then current tax year shall be prima facie the basis of the value of the property
for assessment for the current tax year, and the property shall not be assessed for taxation
at a less valuation unless, upon evidence submitted to the county board of equalization, as
provided for herein, it is found that the assessed valuation of the property reviewed should
be reduced. The assessing official shall in separate columns enter on the...
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24-9-8
Section 24-9-8 Quiet title and foreclosure action. (a) The authority may initiate a
quiet title action under this section to quiet title to real property held by the authority
or interests in tax delinquent property held by the authority by recording with the office
of the judge of probate in the county in which the property subject to quiet title action
is located a notice of pending quiet title action. The notice shall include the name of the
taxpayer whose interest was affected by the tax sale; the name of any other party as revealed
by a search and examination of the title to the property who may claim an interest in the
property; a legal description of the property; the street address of the property if available;
the name, address, and telephone number of the authority; a statement that the property is
subject to the quiet title proceedings under Act 2013-249; and a statement that any legal
interests in the property may be extinguished by a circuit court order vesting title to...

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35-12-80
Section 35-12-80 Public sale of abandoned property. (a) Except as otherwise provided
in this section, the Treasurer, within three years after the receipt of abandoned property,
shall sell it to the highest bidder at public sale. The Treasurer may decline the highest
bid and reoffer the property for sale if the Treasurer considers the bid to be insufficient.
The Treasurer need not offer the property for sale, if the Treasurer considers that the probable
cost of sale will exceed the proceeds of the sale. A sale held under this section shall
be preceded by a single publication of notice, at least three weeks before sale, in a newspaper
of general circulation in the county in which the property is to be sold. (b) Securities listed
on an established stock exchange must be sold at prices prevailing on the exchange at the
time of sale. Other securities may be sold over the counter at prices prevailing at the time
of sale or by any reasonable method selected by the Treasurer. All securities...
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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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