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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 3 - County Boards of Equalization.
Chapter 3 - County Boards of Equalization.
Section 40-3-1 - Creation; composition; qualifications of members.
Section 40-3-2 - Selection of members; terms of office.
Section 40-3-3 - Oath of members.
Section 40-3-4 - Filling of vacancies.
Section 40-3-5 - Members not to hold other governmental positions.
Section 40-3-6 - Secretary of board.
Section 40-3-7 - Term of service and schedule of compensation of members.
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.
Section 40-3-9 - Taking of inventory to be approved.
Section 40-3-10 - Inventory and appraisal of property in certain counties.
Section 40-3-11 - Cost of inventory - To be prorated.
Section 40-3-12 - Cost of inventory - Payable on requisition by presiding officer.
Section 40-3-13 - Supervision of preparation of inventories or appraisals.
Section 40-3-14 - How compensation payments made.
Section 40-3-15 - Chairman of board; rules and regulations.
Section 40-3-16 - Duties generally; quorum; powers and duties of agents; protest procedure.
Section 40-3-17 - Meetings - Review of assessments.
Section 40-3-18 - Meetings - Inspection of tax returns; failure to properly return property.
Section 40-3-19 - Meetings - Hearing objections to valuations.
Section 40-3-20 - Publication of notice of valuation of property.
Section 40-3-21 - Tax assessor to enter corrected values.
Section 40-3-22 - Failure to perform duties within specified time not fatal defect.
Section 40-3-23 - Service of subpoenas, notices, and other writings.
Section 40-3-24 - Appeals - Right.
Section 40-3-25 - Appeals - Procedure.
Section 40-3-26 - Appeals - Legal counsel for state and county.
Section 40-3-27 - Appeals - Duty to disclose information.