2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 3 - COUNTY BOARDS OF EQUALIZATION.
Section 40-3-13 - Supervision of preparation of inventories or appraisals.
Any inventory or appraisal of property taken or made under the provisions of this chapter shall be under the supervision and control of the county board of equalization or such other like board or agency vested with the final authority to inspect, review, revise, and fix the value of property for the purpose of taxation. All appraisers, clerks, or other employees employed for the purpose of making an inventory or appraisal under the provisions of this chapter shall be selected under and governed by the provisions of any countywide civil service law now or hereafter in effect in any such county. The governing body of any such county shall at all times have the right to determine the number of employees that shall be engaged in the making of any inventory or appraisal under the authority of this chapter and may increase or reduce the number of said employees at any time. The state Department of Revenue shall have authority to provide such supervision, supplies, and personnel to each of the several counties of the state as its appropriation budget and current activity will justify.
(Acts 1939, No. 400, p. 524; Code 1940, T. 51, §100; Acts 1945, No. 462, p. 693.)
