Alabama 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 - Representation of state; state and county officials not to represent taxpayers.