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2022 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 7 - Assessment of Taxes Generally.
Article 1 - General Provisions.
Section 40-7-48 - Appeals - Judgment of Revaluation.
Universal Citation:
AL Code § 40-7-48 (2022)
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Section 40-7-48
Appeals - Judgment of revaluation.
Upon the notice being given and bond filed as required in Section 40-7-46, the officer, board, or commission making such assessment or revaluation shall certify a statement of the assessment or valuation to the clerk of the circuit court, and the case shall be docketed in the circuit court and shall stand for trial within 10 days after it is so entered upon the docket. The valuation of the property so adjudged by the court on appeal shall be the valuation for the assessment of such property, which valuation shall be certified by the clerk of the court to the officer, board, or commission charged with the duty of valuing such property for taxation.
(Code 1923, §6098; Code 1940, T. 51, §76.)
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