40-3-15
Section 40-3-15 Chairman of board; rules and regulations. It shall be the duty of the members
of each board of equalization at the first meeting held after January first in each year to
select one of its members to act as chairman of the board of equalization for the ensuing
year and to make such rules and regulations as may be necessary to carry out the provisions
of this chapter as to the assessment and valuation of property for taxation. The board of
equalization shall have authority at any time to make such rules and regulations as it may
deem necessary to carry out the provisions of this chapter not in conflict with the provisions
hereof. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §102.)...
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40-7-21
Section 40-7-21 Failure to fill out schedules or lists or give information or subscribe oaths;
authority for enforcement of imposed taxes. (a) It shall be a Class C misdemeanor for any
taxpayer, or attorney or agent of any taxpayer having authority to make tax returns, to fail,
neglect, or refuse on demand of the tax assessor, county revenue commissioner, or other assessing
official, to fill out or have filled out the schedule or list herein provided for, or to fail
to give the information herein provided for, or to fail, refuse, or neglect, to take and subscribe
to the oath or affirmation required to such schedules or fail to return the same to the assessing
official as prescribed by law. (b) The county tax assessor, the county revenue commissioner,
or other county assessing official, the Department of Revenue, their agents, and designated
representatives, shall have authority to audit, examine, and inspect any and all records and
property as needed to enforce the taxes imposed by...
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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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40-3-21
Section 40-3-21 Tax assessor to enter corrected values. When the work of hearing objections
against values fixed on taxable property shall have been completed by the board of equalization,
the tax assessor shall enter upon the tax return lists the corrected values, if any changes
have been made therein, which changed or altered value shall be the taxable value of the property
or properties, unless an appeal is taken as herein provided or unless otherwise ordered by
the Department of Revenue. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §108.)...
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40-7-27
Section 40-7-27 Assessor to certify correctness of returns, notify Department of Revenue and
deliver to board of equalization. When the assessor shall have completed his work of assessing,
valuing, and equalizing property which has been listed for taxation in his county, and such
valuation shall have been entered on the assessments lists, which shall not be later than
the last Monday in February of each year, he shall certify over his signature to the correctness
of his returns, showing valuations fixed by him, and he shall at once notify the Department
of Revenue by certified or registered mail that he has completed his assessment, valuation,
and equalization work and that the tax returns are ready for the review and inspection as
provided for in this title. Such lists of property shall be by the assessor delivered to the
board of equalization not later than the second Monday in March. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §57.)...
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40-7-48
Section 40-7-48 Appeals - Judgment of revaluation. Upon the notice being given and bond filed
as required in Section 40-7-46, the officer, board, or commission making such assessment or
revaluation shall certify a statement of the assessment or valuation to the clerk of the circuit
court, and the case shall be docketed in the circuit court and shall stand for trial within
10 days after it is so entered upon the docket. The valuation of the property so adjudged
by the court on appeal shall be the valuation for the assessment of such property, which valuation
shall be certified by the clerk of the court to the officer, board, or commission charged
with the duty of valuing such property for taxation. (Code 1923, §6098; Code 1940, T. 51,
§76.)...
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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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40-21-20
Section 40-21-20 What considered in arriving at taxable value of property. In arriving at the
value of such taxable property, whenever used in this chapter or whenever required, the Department
of Revenue, the tax assessors, deputy tax assessors, board of equalization, or other assessing
authorities and the courts shall be authorized to consider and may consider original costs,
reproduction cost new less depreciation, recent sales of contiguous or similar property, the
nature of the property, its location, whether in town, city or county, whether it is vacant
or occupied, its proximity to local advantages, its use, its fitness for the use to which
employed, or its fitness for other uses, the quality of soil, its growth of timber, its mines,
minerals, coal beds, oil or gas deposits, the amount and character of improvements thereon,
the amount of insurance carried on each item of property, the gross and net income received
therefrom during the year or years preceding the date of...
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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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40-4-5
Section 40-4-5 Schedule of fees. For making the demand on the taxpayer for his list of property
to be returned and for each return of property to "owner unknown," to be charged
to the taxpayer or property assessed and collected with the taxes, the assessor shall be entitled
to $5, to be entered upon the return and assessment. But the assessor shall be entitled to
only one demand fee against each taxpayer. For serving each subpoena for state witnesses or
notice issued by order of the Department of Revenue or board of equalization, the assessor
shall be entitled to receive $5, to be taxed against the taxpayer and collected with the taxes,
if the case made against such taxpayer is sustained; otherwise, he shall receive no fees for
the serving of such subpoena. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §33; Acts 1980,
No. 80-630, p. 1087, §1; Acts 1990, No. 90-535, p. 837, §1.)...
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