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Code of Alabama
Title 40
Chapter 3
Ala. Code § 40-3 et seq.
County Boards of Equalization
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40-3-1
Creation; Composition; Qualifications of Members.
40-3-2
Selection of Members; Terms of Office.
40-3-3
Oath of Members.
40-3-4
Filling of Vacancies.
40-3-5
Members Not to Hold Other Governmental Positions.
40-3-6
Secretary of Board.
40-3-7
Term of Service and Schedule of Compensation of Members.
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.
40-3-9
Taking of Inventory to Be Approved.
40-3-10
Inventory and Appraisal of Property in Certain Counties.
40-3-11
Cost of Inventory - to Be Prorated.
40-3-12
Cost of Inventory - Payable on Requisition by Presiding Officer.
40-3-13
Supervision of Preparation of Inventories or Appraisals.
40-3-14
How Compensation Payments Made.
40-3-15
Chairman of Board; Rules and Regulations.
40-3-16
Duties Generally; Quorum; Powers and Duties of Agents; Protest Procedure.
40-3-17
Meetings - Review of Assessments.
40-3-18
Meetings - Inspection of Tax Returns; Failure to Properly Return Property.
40-3-19
Meetings - Hearing Objections to Valuations.
40-3-20
Publication of Notice of Valuation of Property.
40-3-21
Tax Assessor to Enter Corrected Values.
40-3-22
Failure to Perform Duties Within Specified Time Not Fatal Defect.
40-3-23
Service of Subpoenas, Notices, and Other Writings.
40-3-24
Appeals - Right.
40-3-25
Appeals - Procedure.
40-3-26
Appeals - Legal Counsel for State and County.
40-3-27
Appeals - Duty to Disclose Information.