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Code of Alabama

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General Provisions

40-7-60Inspection and Supervision of Program; Regulation by Schedule of Individual County-by-County Reappraisal.40-7-61Procedures and Standards; Contract Work to Be Inspected and Approved by Department.40-7-62Property Appraised at Fair and Reasonable Market Value; Basis of Assessment for Ad Valorem Taxes.40-7-63Time for Completion of Appraisal.40-7-64Department to Prescribe Procedures, Standards, Forms, Records, and Progress Reports for Counties and to Design Permanent Uniform Record System.40-7-65Employment of Appraisal Firms as Consultants; Firms or Appraisers to Be Bona Fide State Residents.40-7-66Consultations with County Governing Bodies and Tax Assessors; Determination of System of Appraisal; General Schedule for Completion of Appraisal to Be Established.40-7-67Department May Act When County Fails to Comply; Personnel; Employees of County to Meet Department’s Requirements Without Becoming Employees of State Merit System; Appraiser’s Qualifications.40-7-68Cost of Program for Equalization of Ad Valorem Taxes to Be Prorated Among County Agencies.40-7-69Authority to Issue Revenue Bonds to Finance Program.40-7-70Annual Appropriation to Department; Establishment of Fund to Maintain Program of Equalization; Credit Against State’s Portion of Expenses in County Reappraisal; County May Be Charged Pro Rata Share of Expense.40-7-71Department to Certify That County Property Appraised at Fair Market Value; Basis for Equalization of Assessments; Values Subject to Review; Hearing of Complaints; Appeals; Compensation of Members of County Board of Equalization.40-7-72Additional Appropriations.40-7-74Administration of Program.40-7-73Avoidance or Frustration of Provisions or Intent of Article.40-7-75Reappraisal of Taxable Property in Marshall County.