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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 7 - Assessment of T...
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Article 2 - Statewide Prope...
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Division 1 - General Provisions.
Division 1 - General Provisions.
Section 40-7-60 - Inspection and supervision of program; regulation by schedule of individual county-by-county reappraisal.
Section 40-7-61 - Procedures and standards; contract work to be inspected and approved by department.
Section 40-7-62 - Property appraised at fair and reasonable market value; basis of assessment for ad valorem taxes.
Section 40-7-63 - Time for completion of appraisal.
Section 40-7-64 - Department to prescribe procedures, standards, forms, records, and progress reports for counties and to design permanent uniform record system.
Section 40-7-65 - Employment of appraisal firms as consultants; firms or appraisers to be bona fide state residents.
Section 40-7-66 - Consultations with county governing bodies and tax assessors; determination of system of appraisal; general schedule for completion of appraisal to be established.
Section 40-7-67 - Department 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.
Section 40-7-68 - Cost of program for equalization of ad valorem taxes to be prorated among county agencies.
Section 40-7-69 - Authority to issue revenue bonds to finance program.
Section 40-7-70 - Annual 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.
Section 40-7-71 - Department 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.
Section 40-7-72 - Additional appropriations.
Section 40-7-74 - Administration of program.
Section 40-7-73 - Avoidance or frustration of provisions or intent of article.
Section 40-7-75 - Reappraisal of taxable property in Marshall County.