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2025 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 3 - County Boards of Equalization.
Section 40-3-21 - Tax Assessor to Enter Corrected Values.

Universal Citation:
AL Code § 40-3-21 (2025)
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Section 40-3-21

Tax Assessor to Enter Corrected Values.

(a) When the work of hearing objections against values fixed on taxable property has been completed by the board of equalization, the secretary of the board shall immediately send notice by mail to each taxpayer with a notification of the board’s decision. The secretary of the board shall enter upon the tax return lists the corrected values, if any changes have been made therein, which changed or altered value shall be the taxable value of the property or properties, unless an appeal is taken as herein provided or unless otherwise ordered by the Department of Revenue.

(b) The Department of Revenue may adopt rules for the implementation and administration of this act.

(Acts 1939, No. 143, p. 178; Code 1940, T. 51, §108; Act 2023-499, §§ 1, 2.)

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