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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-4-19.htm - 2K - Match Info - Similar pages

40-3-27
Section 40-3-27 Appeals - Duty to disclose information. (a) For protests and appeals of commercial
and industrial property, operating as such at the time of valuation, any party that intends
to offer into evidence a sale or lease transaction as evidence of the value of the property
that is the subject of the protest before the board of equalization or appeal before the circuit
court, shall have an affirmative duty to disclose both of the following: (1) Whether the proposed
comparable property was occupied or unoccupied at the time of the transaction. (2) Whether
the proposed comparable property was subject to any use, deed, or lease restriction at the
time of the transaction that prohibits the property, on which a building or structure sits,
from being used for the purpose for which the building or structure was designed, constructed,
altered, renovated, or modified. (b) The purpose of the disclosure is to allow the court to
determine whether the proposed comparable property is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-27.htm - 1K - Match Info - Similar pages

40-3-24
Section 40-3-24 Appeals - Right. In cases where objection has been made by any taxpayer, his
agent or attorney, as provided herein, to the taxable value fixed by the board of equalization
on any property assessed against such taxpayer, and such objections have been overruled by
said board, such taxpayer, his agent or attorney may take an appeal from the action of said
board in overruling his objection to such valuation to the circuit court of the county in
which the taxpayer's property is located. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §109.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-24.htm - 862 bytes - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-8.htm - 4K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-17.htm - 1K - Match Info - Similar pages

9-13-165
Section 9-13-165 Special annual tax for forest protection - Inspection, designation, listing
and placement on tax rolls of lands prior to assessment and levy. The tax provided for in
Section 9-13-161 shall not be assessed and levied until such time as the county board of equalization
shall have first inspected and reviewed such property and shall have designated the same forestland,
and such lands must have been returned to or listed with the tax assessor of the county where
located as forestland and have been placed on the tax rolls for ad valorem taxation as other
forestlands. (Acts 1939, No. 562, p. 884, §8; Code 1940, T. 12, §207.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-165.htm - 955 bytes - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-4-20.htm - 4K - Match Info - Similar pages

16-13-231
of his or her contract reduced as a result of this article. b. The Foundation Program allowance
for fringe benefits shall be determined by multiplying a uniform percentage times the amount
of teachers' salaries allowed in paragraph a. above or by multiplying a fixed rate depending
on the type of fringe benefit. The fringe benefits allowances shall include amounts for the
employer's contribution for teachers' retirement, health insurance, Social Security, Medicare,
unemployment compensation, personal leave, and sick leave. The fringe benefits allowance
may include allowances for other fringe benefits as may be approved by the State Legislature.
The State Legislature shall seek the input and advice of appropriate agencies and individuals
in setting allowances. The Teachers' Retirement System and the Public Education Employees'
Health Insurance Board shall recommend to the Legislature, on or before the first legislative
day of each regular session of the Legislature, the rate for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-231.htm - 14K - Match Info - Similar pages

40-7-25.2
Section 40-7-25.2 Current use value of Class III property - Qualification procedure; appeal
from denial of application; new owner required to reapply upon sale of property. (a) Any owner
of eligible taxable property described in Section 40-7-25.1 may apply to have such property
assessed for purposes of ad valorem taxation at the appropriate ratio of assessed value to
the current use value of such property by filing a written application, in form as prescribed
by the Department of Revenue, with the tax assessor of the county in which such property is
located, on and after October 1 but not later than January 1 in any taxable year; provided,
however, that with respect to assessments of eligible taxable property respecting the taxable
year that began on October 1, 1981, such applications may be filed with the tax assessor not
later than June 30, 1982. (b) The application form for qualification of real property as agricultural
property shall set forth a description of the real property, a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.2.htm - 3K - Match Info - Similar pages

11-89-17
its property shall thereupon pass to and be divided and apportioned among the counties and
municipalities in which any part of the service area may be located, or, if it is a supply
district, among its authorizing subdivisions, all in such manner and to such extent as may
be provided in the district's certificate of incorporation, as amended; provided, however,
that in the absence of a contrary provision in the said certificate of incorporation, as amended,
title to real estate and tangible personal property, other than cash, shall vest in
the county or municipality, as the case may be, in which the said real estate or tangible
personal property is located and the title to cash on hand and in banks, accounts receivable,
choses in action, and other intangible property, other than intangible interest in land, shall
vest in all of the counties and municipalities in which any part of the service area lies.
Each such county and municipality shall have title to said cash and intangible items...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89-17.htm - 2K - Match Info - Similar pages