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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-16.htm - 7K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.1.htm - 24K - Match Info - Similar pages
40-3-19
Section 40-3-19 Meetings - Hearing objections to valuations. For the purpose of hearing objections
filed in writing to any assessments or valuations fixed as provided for herein, the boards
of equalization shall sit at the courthouse in their respective counties on the date specified
by the Department of Revenue in each year, and shall continue as long as may be necessary;
provided, that the sitting shall not be extended beyond the second Monday in July, unless
otherwise ordered by the Department of Revenue, to dispose of all cases where objections to
valuations or assessments have been filed in writing by any taxpayer, as provided in this
chapter. For the purpose of hearing objections filed in writing to any assessments or valuations
fixed as provided for herein, in counties where the board of equalization serves full time,
the boards of equalization shall sit at the courthouse in their respective counties, beginning
on the date specified by the Department of Revenue, to dispose of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-19.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-241.40.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-18.htm - 6K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.htm - 3K - Match Info - Similar pages
11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - 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, ยง109.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-24.htm - 862 bytes - Match Info - Similar pages
40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
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