County Boards of Equalization.

Ala. Code tit. 40, ch. 3

in effect

Ala. Code § 40-3-1 Creation; Composition; Qualifications of Members.

40-3-1. Creation; Composition; Qualifications of Members. There shall be in each county in the State of Alabama a county board of equalization, to consist of three members, each of whom shall have been a resident of the county in which he is to serve for at least five years. The members of the several county boards of equalization, as now constituted, shall hold office until their successors are appointed and qualified under the provisions of Section 40-3-2 and shall have the powers and perform the duties provided for in this article. In counties in which the assessed valuation of all taxable property using the year of 1955 as the basis exceeds $600,000,000 according to the tax assessor’s abstracts of assessments for said year, the board in such counties shall be known as the board of equalization and adjustments; provided, that where any duties or powers are conferred upon any board of equalization, it shall mean and include any board of equalization and adjustments. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §88; Acts 1964, 1st Ex. Sess., No. 217, p. 299, §3.)

Ala. Code § 40-3-2 Selection of Members; Terms of Office.

40-3-2. Selection of Members; Terms of Office. (a) This subsection shall apply to every county in the state except a county subject to subsection (b). During the month of August, 1943, and during the month of August of each fourth year thereafter, the county commission of each county, the county board of education, and the governing body of the largest municipality in each county shall each submit in writing to the Commissioner of Revenue the names of three persons, and the governing body of each other incorporated municipality within the county shall, in like manner, submit the name of one person, all of whom are residents of the county, who are each owners of taxable real property that is located within the county, who are each qualified electors in the county and who are, in the opinion of the nominating body, persons competent to serve as members of the county board of equalization. In those counties where there is no incorporated municipality, the commission of the county shall nominate six persons as competent persons for appointment to membership on the board of equalization. From each group of three nominees submitted by the county governing bodies and the county board of education and from the total group of nominees submitted by the governing bodies of the municipalities, the Commissioner of Revenue, within 30 days after receipt of the lists of nominees, with the approval of the Governor shall appoint one person to membership on the county board of equalization so that the membership of the board shall be composed of three members, one of whom was nominated by the governing body of the county, one by the county board of education, and one by the governing body of the incorporated municipalities in the county, except, however, that in those counties having no incorporated municipality, two of the three members of the board shall be selected from the six nominees of the county governing body; provided, that the Commissioner of Revenue may reject any group of nominees, in which event the body nominating them shall submit additional names, one of whom shall be appointed by the Commissioner of Revenue with the approval of the Governor. The members of the several county boards of equalization appointed from the nominees as in this section provided shall hold office for four years beginning October 1, 1943, and every fourth year thereafter. In all counties having a population of 400,000 or more persons according to the 1940 federal census or any subsequent census, where there is now or hereafter may be a countywide civil service system, all nominees must take an examination and qualify by a civil service examination to be conducted by the civil service system, except any member of any board of equalization now duly appointed as a member of the board of equalization shall be deemed qualified for appointment. In the event the names submitted by either the county commission of the county, the county board of education, and the governing body of the largest municipality in the county having a countywide civil service system have already been submitted by either of the nominating parties, the Commissioner of Revenue shall so notify the nominating bodies, and the nominating bodies shall forthwith submit the names of another person or persons qualified under the civil service examination not theretofore nominated by the other nominating bodies. In the event that any nominating body fails to timely submit a list of nominations for appointments to the county’s board of equalization, the Commissioner of Revenue may appoint members derived from the remaining nominees previously submitted by other nominating bodies. (b)(1)Notwithstanding subsection (a), this subsection shall apply to any county of this state which has a population of 600,000 or more according to the last or any subsequent federal census. On October 1, 1975, the office of the chair of the board is created. The chair shall be the executive officer of the board and shall supervise the assignment of duties to members and employees. The provisions of the Merit System law, including the provisions thereof governing appointment and compensation of persons subject to the Merit System law, shall apply to the office of the chair and to the chair, until July 1, 2024. Until July 1, 2024, the governing body of the county shall appoint the chair subject to the Merit System law. After October 1, 1975, the associate members of the board shall serve the remainder of the term for which they were appointed under subsection (a) to serve. Upon the expiration of the term of office mentioned in the prior sentence, the associate members of the board shall be appointed in the manner hereinafter provided for in this subsection. The county board of education and the governing body of the largest municipality in the county shall each submit in writing to the Commissioner of Revenue the names of three persons, and the governing body of each other municipality within the county shall, in like manner, submit the name of one person, all of whom are residents of the county, who are each owners of taxable property which is located within this state, who are qualified electors in the county and who are, in the opinion of the nominating board, persons competent to serve as members of the board. Within 30 days after the receipt of the list of nominees, the Commissioner of Revenue, with the approval of the Governor, shall nominate an associate member of the board from the nominees of the county board of education and one associate member of the board from the nominees of the governing bodies of the municipalities of the county. The Commissioner of Revenue may reject any group of nominees, in which event the body nominating them shall submit additional names, one of whom shall be appointed by the Commissioner of Revenue with the approval of the Governor. The associate members of the board appointed from the nominees as provided for in this subsection shall hold office for the four-year terms provided for in subsection (a). (2) Notwithstanding any other provision of this subsection, the associate members of the board serving on May 17, 2024, shall serve the remainder of the term for which they were appointed to serve. (3)a. Notwithstanding any other provision of this subsection, beginning July 1, 2024, the board of equalization shall be constituted as provided by this subdivision and shall be comprised of five members, designated respectively as member number one, member number two, member number three, member number four, and member number five. b. All board members must be residents of, own real property in, and claim their homestead in the respective county for which board they are appointed. Except as provided in subparagraph e. 1., each board member shall have a minimum of five years of experience in real estate, accounting, or finance. c. Except as provided in this subdivision regarding the initial terms of office, each board member shall serve for a term of four years. No board member shall be appointed to more than two consecutive terms. Vacancies in unexpired terms shall be filled by the appropriate appointing authority within 30 days of the vacancy, as provided by this subdivision. d. Notwithstanding any other provision of this subdivision, if the Commissioner of Revenue does not receive at least three names of qualified nominees, pursuant to subparagraph e.2. through 4., the commissioner, upon approval of the Governor, may appoint an individual to the board who meets the qualifications provided by this subdivision. e.1. Member Number One. This member shall be appointed by the governing body of the county and shall serve as the chair and the executive officer of the board. This member shall have a minimum of 10 years of experience in an executive capacity in real estate, accounting, finance, or banking. The initial term shall begin on July 1, 2024. 2. Member Number Two. (i) Except as provided in item (ii), this member shall be appointed by the Commissioner of Revenue, upon approval by the Governor, from a list consisting of three names submitted by the county board of education, three names submitted by the largest municipality in the county, and one name from each municipality in the county with a population over 15,000. (ii) The individual serving on the board as an associate member nominated by the county board of education on May 17, 2024, shall hold this office for the remainder of the term provided under subdivision (1). 3. Member Number Three. (i) Except as provided in item (ii), this member shall be appointed by the Commissioner of Revenue, upon approval by the Governor, from a list consisting of three names submitted by the county board of education, three names submitted by the largest municipality in the county, and one name from each municipality in the county with a population over 15,000. (ii) The individual serving on the board as an associate member nominated by a municipality in the county on May 17, 2024, shall hold this office for the remainder of the term provided under subdivision (1). 4. Member Number Four. (i) This member shall be appointed by the Commissioner of Revenue, upon approval by the Governor, from a list consisting of one name submitted by each municipality in the county with a population over 15,000. (ii) The initial term of office shall be three years and shall begin on July 1, 2024. 5. Member Number Five. (i) This member shall be appointed by the county commission. (ii) The initial term of office shall be two years and shall begin on July 1, 2024. (4) The board shall act independently from any county department or office of equalization and shall preside over all real and personal property protests consistent with this chapter. The board may adopt rules for the conduct and perfection of protests in the county, subject to the approval of the Alabama Department of Revenue. (5)a. There shall be an at-will employee that serves as the head of the county department or office of equalization, who shall supervise the assignment of duties to employees consistent with, ratifying, curative to, and in furtherance of any other laws applicable to the county. The at-will department head shall supervise the employees of the county department of equalization, including the appraisal and reappraisal staff. b. If there is an at-will employee that serves as the department head on May 17, 2024, that individual shall continue in that capacity, subject to and consistent with this section. (Acts 1939, No. 531, p. 827; Code 1940, T. 51, §89; Acts 1943, No. 350, p. 333; Acts 1975, No. 441, p. 1057, §1; Act 2021-173, §1; Act 2024-440, §1.)

Ala. Code § 40-3-3 Oath of Members.

40-3-3. Oath of Members. Each person appointed to membership on any county board of equalization shall, before entering upon the duties of such office, take and subscribe to the following oath, in addition to the oath required of regularly elected state and county officials: “I do solemnly swear that I will faithfully discharge the duties imposed upon me by law as a member of the county board of equalization, and that I will adjust, equalize, and fix the taxable value of all property listed for taxation and submitted for review to the board of which I am a member on a basis of its fair and reasonable market value to the best of my knowledge and ability, so help me God.” Said oath, together with the other official oath required of such board member shall be filed for record in the office of the judge of probate of the county in which such board member is to serve. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §90.)

Ala. Code § 40-3-4 Filling of Vacancies.

40-3-4. Filling of Vacancies. Should any person appointed to membership of any board of equalization fail or refuse to take and subscribe to the oaths required by Section 40-3-3 within five days after being notified of his or her appointment to membership on the board, or shall for any other reason herein enumerated become disqualified to serve as a member on the board, or should a vacancy on any board occur from death, resignation, or any other cause, the following replacement procedure shall be used: (1) The Commissioner of Revenue shall select from the remaining nominees on the list from which such original nominee was taken a person to fill the position to which such disqualified person was first appointed or to fill the vacancy on the board. (2) If no nominees remain on the list from which the original nomination was taken, the Commissioner of Revenue may request from the nominating body that submitted the nomination that resulted in a vacancy additional nominations up to a total of not more than three nominees, and from such additional nominees a person shall be selected to fill the vacancy occasioned by the disqualification of the original nominee or nominees or other vacancy. When requesting additional nominations under this subdivision, the Commissioner of Revenue may require the nominating body to submit nominations within a prescribed time period. (3) If no nominees remain on the list of the original nominating body and if it fails to timely submit a nominee as provided by subdivision (2), the Commissioner of Revenue may appoint a member from the remaining nominations previously submitted by other nominating bodies. If no nominees remain on those lists, the Commissioner of Revenue may request that the other nominating body or bodies name a total of not more than three additional nominees, and from the additional nominees a member shall be selected to fill the vacancy occasioned by the disqualification of the original nominee or nominees or other vacancy. (4) If no appropriate nominee is submitted by any nominating body, the Commissioner of Revenue shall appoint a member. (5) Pending an appointment by the Commissioner of Revenue to fill a vacancy as prescribed in this section, the chairperson of the county commission may appoint a temporary board member for a period not to exceed 45 days. (6) With the exception of the temporary appointment, any appointment to fill a vacancy on any board of equalization shall be for the unexpired term only. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §91; Acts 1953, No. 313, p. 369; Act 2021-173, §1.)

Ala. Code § 40-3-5 Members Not to Hold Other Governmental Positions.

40-3-5. Members Not to Hold Other Governmental Positions. No member of any county board of equalization shall hold employment or office of profit with the United States, the State of Alabama, any county or other political subdivision of said state or with any board, department, or other agency of the United States, of the State of Alabama, of any county or other political subdivision of said state or with any county school board, or with any municipality while holding office as a member of said board. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §91.)

Ala. Code § 40-3-6 Secretary of Board.

40-3-6. Secretary of Board. The county tax assessor shall be and serve as the secretary of the county board of equalization, and he shall not receive any compensation for his services as such. He shall have no vote or voice in the government or in the business of said board except as may be provided in this chapter. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §93.)

Ala. Code § 40-3-7 Term of Service and Schedule of Compensation of Members.

40-3-7. Term of Service and Schedule of Compensation of Members. The annual term of service and compensation of members of the several county boards of equalization shall be on a basis of total assessed value of all taxable property, using the year 1955 as the basis, to be determined as follows: (1) In those counties in which the total assessed value of all taxable property exceeds six hundred million dollars ($600,000,000) according to the tax assessor’s abstract of assessments for the year, except in a county subject to subdivision (2), the members of the county boards of equalization shall serve on a full-time basis, and each associate member shall be paid at the rate of nineteen thousand four hundred twenty-five dollars ($19,425) per annum, and the chair shall be paid at the rate of twenty-one thousand ninety dollars ($21,090) per annum, payable in monthly installments. (2)a. This subdivision shall apply to any county of this state which has a population of 600,000 or more according to the last or any subsequent federal census and in which the total assessed value of all taxable property exceeds six hundred million dollars ($600,000,000) according to the tax assessor’s abstract of assessments for the year. b. In any county subject to this subdivision, the members of the county board of equalization shall serve on a full-time basis. Each associate member shall be paid at the rate of nineteen thousand four hundred twenty-five dollars ($19,425) per annum as provided by existing law, and shall be paid additional compensation in the amount of nine thousand dollars ($9,000) per annum from the Jefferson County Mapping and Reappraisal Fund, for a total compensation of twenty-eight thousand four hundred twenty-five dollars ($28,425). The chair’s total compensation shall be determined as provided for by the merit system law applying to the county, and the chair shall be subject to and entitled to the benefits of the law establishing the merit system. The chair’s total compensation shall be payable from the general funds of the county, and the chair shall promptly pay to the county any compensation he or she receives from the State of Alabama and from the largest municipality of the county for serving as chair. In addition to the salary provided for the chair under the merit system law, the county shall make for and on the chair’s account an employer’s matching payment to the county pension system fund, if the chair is or becomes a member of the county pension system. (3) In those counties in which the total assessed value of all taxable property exceeds four hundred million dollars ($400,000,000) and does not exceed six hundred million dollars ($600,000,000) according to the tax assessor’s abstract of assessments for the year, the members of the county board of equalization shall serve on a full-time basis, and each associate member shall be paid at the rate of eight thousand seven hundred dollars ($8,700) per annum, and the chair shall be paid at the rate of nine thousand two hundred dollars ($9,200) per annum, payable in monthly installments. (4) In those counties in which the total assessed value of all taxable property is not less than eighty million dollars ($80,000,000) and does not exceed four hundred million dollars ($400,000,000) according to the tax assessor’s abstract of assessments for the year, the members of the county board of equalization shall serve for not less than six months, the exact working period to be fixed or approved by the Department of Revenue, and each member shall be paid at the rate of two hundred fifty dollars ($250) per month; and the board shall be allowed annual traveling expenses to be approved by the Department of Revenue not to exceed the sum of two hundred fifty dollars ($250) for any tax year. (5) In those counties in which the total assessed value of all taxable property is not less than thirty million dollars ($30,000,000) and does not exceed eighty million dollars ($80,000,000) according to the tax assessor’s abstract of assessments for the year, the members of the county board of equalization shall serve for not more than 150 working days, the exact working period to be fixed or approved by the Department of Revenue, and each member shall be paid at the rate of one hundred dollars ($100) per diem; and the board shall be allowed mileage at the same rate as that paid to state employees, for official business, payable in the same manner and from the same source as expense allowances; provided however, the total allowance for such mileage shall not exceed the sum of one thousand dollars ($1,000) per annum. (6) In those counties in which the total assessed value of all taxable property is not less than twenty-five million dollars ($25,000,000) and does not exceed thirty million dollars ($30,000,000), according to the tax assessor’s abstract of assessments for the year, the members of the county board of equalization shall serve for not more than 80 working days, the exact working period to be fixed or approved by the Department of Revenue, and shall be paid at the rate of one hundred dollars ($100) each per diem, payable in monthly installments; and the board shall be allowed mileage at the same rate as that paid to state employees, for official business, payable in the same manner and from the same source as expense allowances; provided however, the total allowance for such mileage shall not exceed the sum of one thousand dollars ($1,000) per annum. (7) In those counties in which the total assessed value of all taxable property does not exceed twenty-five million dollars ($25,000,000) according to the tax assessor’s abstract of assessments for the year, the members of the county board of equalization shall serve for not more than 80 working days, the exact working period to be fixed or approved by the Department of Revenue, and each member shall be paid at the rate of one hundred dollars ($100) per diem, payable in monthly installments. The board shall be allowed mileage at the same rate as that paid to state employees, for official business, payable in the same manner and from the same source as expense allowances; provided however, the total allowance for such mileage shall not exceed the sum of one thousand dollars ($1,000) per annum. (Acts 1939, No. 531, p. 827; Code 1940, T. 51, §94; Acts 1945, No. 462, p. 693, §1; Acts 1947, No. 560, p. 395; Acts 1949, No. 399, p. 570; Acts 1951, No. 588, p. 1051; Acts 1953, No. 218, p. 284; Acts 1957, No. 413, p. 575; Acts 1957, No. 418, p. 582; Acts 1964, 1st Ex. Sess., No. 217, p. 299; Acts 1971, No. 1155, p. 2002; Acts 1973, No. 784, p. 1198; Acts 1975, No. 441, p. 1057, §1; Acts 1982, 2nd Ex. Sess., No. 82-775, p. 275, §1; Act 2019-452, §1; Act 2021-173, §1.)

Ala. Code § 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.

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. (a) In every county except a county subject to subsection (b), the compensation of the members of any board of equalization and adjustments, as provided in Section 40-3-7, shall be prorated in the county mapping and appraisal budget by each county governing body to each agency therein on the basis of the proportion of the net real and personal property taxes remitted to each agency in the county to the total amount received by all agencies of the county. (b) This subsection shall apply to any county of the state having a population of 600,000 or more according to the last or any subsequent federal census. In each county subject to this subsection, the compensation of the members of any board of equalization and adjustments, as provided in Section 40-3-7, shall be paid 22 1/2 percent by the state, 38 3/4 percent by the county and 38 3/4 percent by the largest municipality in the county. (c) The county board of equalization of any county may employ appraisers, engineers, stenographers, clerks, or assistants as may be necessary for the performance of the duties which may be required of the boards of equalization, subject to all the provisions of any merit system law now or hereafter in effect in the county. The number of persons to be employed by the board of equalization shall be subject to the approval of the county commission or like governing body and the state Commissioner of Revenue. If the compensation of the employee is governed by the provisions of any merit system law in effect, then the provisions of the law shall govern, otherwise the compensation of the employee shall be fixed by the county commission or like governing body, subject to the approval of the Commissioner of Revenue, all compensation to be paid in the same manner as the law provides for the payment of compensation to the members of the county board of equalization of the county. The county board of equalization in any county may further provide for an inventory of all property in the county, which inventory shall be under the supervision and control of the board. The state, county, and governing body of all municipalities in the county and all boards of education or boards of school commissioners are hereby authorized to contribute so much of the cost of the inventory as may be approved by the various governing bodies in the county and the board of education or boards of school commissioners. In the event the state elects to contribute to the cost of the inventory, the amount to be contributed shall be approved by the state Commissioner of Revenue and the Governor. In all counties having a population of 140,000 or more according to the last or any subsequent federal census, it shall be the duty of the county commission or other like governing bodies of such counties in this state, to furnish and supply the county boards of equalization with adequate office space, necessary furniture and equipment, all necessary books, maps, stationery, and printed blanks, and transportation or reasonable compensation for transportation expense actually incurred in performance of official duties. (Acts 1939, No. 143, p. 178; Acts 1939, No. 531, p. 827; Code 1940, T. 51, §95; Acts 1945, No. 462, p. 693, §2; Acts 1964, 1st Ex. Sess., No. 217, p. 299, §5; Acts 1975, No. 441, p. 1057, §1; Act 2021-173, §1.)

Ala. Code § 40-3-9 Taking of Inventory to Be Approved.

40-3-9. Taking of Inventory to Be Approved. Any inventory of property in any such county as provided for in Section 40-3-8 shall not be taken or made unless the same is first authorized or approved by the county governing body, which body shall also have the right from time to time to fix and determine the number of employees to be used in making any such inventory. (Acts 1939, No. 531, p. 827; Code 1940, T. 51, §96.)

Ala. Code § 40-3-10 Inventory and Appraisal of Property in Certain Counties.

40-3-10. Inventory and Appraisal of Property in Certain Counties. The county boards of equalization or other like boards or agencies with final authority to fix the value of property for the purposes of taxation, in all counties of the state having a population of 140,000 or more according to the last or any subsequent federal census, shall have the power and authority, from time to time, subject to the approval of the governing body of any such county, to provide for the inventory and appraisal of all taxable property of such counties, except that subject to assessment by the Department of Revenue, as a basis for the final appraisal, valuation, and equalization of the assessments of property in such counties. (Acts 1939, No. 400, p. 524; Code 1940, T. 51, §97; Acts 1945, No. 520, p. 760.)

Ala. Code § 40-3-11 Cost of Inventory - to Be Prorated.

40-3-11. Cost of Inventory - to Be Prorated. The county commission of all such counties shall have the power and authority to provide for the payment of the cost and expenses of such inventories and to prorate such cost and expenses between the county, the state, each municipality, the county board of education, and each city board of education in the county, such proration to be approximately in the proportion that the revenue received by the state, the county, such municipalities, and such boards of education, respectively, bears to the total amount of ad valorem taxes collected in the county. When the board of equalization or like boards or agencies, with final authority to fix the value of property for the purposes of taxation of any such county shall provide for the taking of any such inventory and appraisal, the Comptroller, subject to the approval of the Governor, shall have the authority to pay the state’s pro rata thereof, and each municipality and each board of education in such county shall have authority to pay its pro rata of said cost and expenses, and the county governing body shall have authority to provide for the payment of the county’s pro rata thereof; provided, that the failure of either the state or any of said municipalities or boards of education to provide for the payment of their pro rata portion of said cost and expenses shall not prevent the county, or any of the other governmental bodies or agencies mentioned herein, continuing such inventory and appraisal and paying the entire cost thereof, upon such terms as may be agreed upon between the county and such other governmental bodies or agencies. (Acts 1939, No. 400, p. 524; Code 1940, T. 51, §98.)

Ala. Code § 40-3-12 Cost of Inventory - Payable on Requisition by Presiding Officer.

40-3-12. Cost of Inventory - Payable on Requisition by Presiding Officer. The cost and expenses of any inventory taken under the provisions of this chapter shall be due monthly on the first day of each month as the inventory is being taken, and the state and all other governmental subdivisions and agencies contributing to the payment of the cost and expenses of the same shall be required to pay their pro rata portion of such cost and expenses into the county treasury upon requisition by the presiding officer of the county commission, accompanied by an itemized statement showing the amount due by the particular governmental unit, subdivision, or agency. The Comptroller shall have authority, subject to the approval of the Governor, to draw his warrant on the State Treasurer, payable to the treasurer of any such county, in payment of the state’s pro rata of the cost and expenses of any inventory or appraisal. (Acts 1939, No. 400, p. 524; Code 1940, T. 51, §99.)

Ala. Code § 40-3-13 Supervision of Preparation of Inventories or Appraisals.

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.)

Ala. Code § 40-3-14 How Compensation Payments Made.

40-3-14. How Compensation Payments Made. All payments for compensation of the members of the county boards of equalization shall be made upon claims of the board members, duly verified as other claims against the state, county, or city, and approved by the Department of Finance, and shall constitute preferred claims. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §101.)

Ala. Code § 40-3-15 Chairman of Board; Rules and Regulations.

40-3-15. Chairman of Board; Rules and Regulations. It shall be the duty of the members of each board of equalization at the first meeting held after January first in each year to select one of its members to act as chairman of the board of equalization for the ensuing year and to make such rules and regulations as may be necessary to carry out the provisions of this chapter as to the assessment and valuation of property for taxation. The board of equalization shall have authority at any time to make such rules and regulations as it may deem necessary to carry out the provisions of this chapter not in conflict with the provisions hereof. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §102.)

Ala. Code § 40-3-16 Duties Generally; Quorum; Powers and Duties of Agents; Protest Procedure.

40-3-16. Duties Generally; Quorum; Powers and Duties of Agents; Protest Procedure. It shall be the duty of the boards of equalization to inspect, review, revise, and fix the value of all the property returned to or listed with the assessing official for taxation each year; provided, that nothing in this chapter shall be construed to require the assessing official or boards of equalization to value any property required by the law to be assessed for taxation by the Department of Revenue. The majority of the board of equalization shall constitute a quorum of the board for the performance of the duties required herein; provided, that at any time the Department of Revenue shall deem it necessary it may go or send or use agents or representatives in any county with authority to act in an advisory capacity and in conjunction with the board of equalization and perform other duties, with respect to the valuation and assessment of property for taxation, as may be required of them. Agents or representatives of the Department of Revenue assigned to any county or counties for the purpose of advising with the boards of equalization with respect to valuing real and personal property for assessment for taxation shall have the power and authority to inspect, review, value, and assess any property subject to taxation, and the agents or representatives are authorized to fix values for assessment, subject to the approval of the board of equalization of the county in which the property is located. In cases where the agents or representatives have fixed a value for assessment, the value must be entered on the tax return of the taxpayer showing the day and date when value was fixed, and the agents or representatives shall certify to all values fixed by them. It shall be the duty of each agent or representative assigned for duty in a given county or counties, as soon as letters of protest are filed with the board of equalization, to attempt to adjust, equalize, and settle the protest. To that end he or she shall notify as many of the protesting taxpayers, by mail at the address shown on the tax return, as he or she can reasonably interview, to meet him or her at the courthouse of the county on a given day, and others for the other days intervening prior to the date specified by the Department of Revenue, then and there to attempt to adjust the protest. If the taxpayer at the interview agrees with the tax agent on a valuation and consents in writing thereto on his or her return, the valuation shall be final, unless the board of equalization shall disapprove the same and notify the taxpayer, by mail at his or her address shown upon the return, of the disapproval and the date specified by the Department of Revenue when the board of equalization will hear the taxpayer on the assessment. All protests filed within time, which it shall be impossible for the tax agent or agents assigned to a given county to notify the taxpayer to report for an interview or having notified they fail to interview, and all protests of taxpayers who fail to report for the preliminary interview and all protests of taxpayers who so report and fail to agree upon a final valuation or whose agreed final valuation shall be disapproved by the board of equalization, shall be listed or docketed by the board of equalization for hearing by it. This list or docket shall be made up as nearly as may be in the order in which the protests were received by the board of equalization and shall be heard by the board of equalization substantially in the order so listed or docketed. At the hearing of these protests, beginning on the date specified by the Department of Revenue following the making of the assessments as herein elsewhere provided, the board of equalization shall accord each a reasonable time and opportunity within which to be heard, taking into consideration the total time available for hearing the protests, the number of protests pending, the amount and nature of the property involved in the given assessment, and all other relevant circumstances. The board of equalization shall cause each protesting taxpayer to be notified by mail at his or her address shown upon his or her assessment of the day and place when the board proposes to hear the taxpayer; and, if he or she shall present himself or herself on that day and not be heard, he or she shall be assigned another day certain for hearing and so on until he or she is heard. No taxpayer, agent, attorney, or adjuster shall be heard out of the order in which the protested assessment proposed to be heard appears upon the list or docket of protests if any other taxpayer whose protest appears first on the list or docket is present and ready to be heard. The duties herein imposed upon boards of equalization are declared to be of prior and paramount importance; and, if any member of a board of equalization fails or refuses without good cause and legal excuse to attend upon and perform the duties, the failure or refusal shall constitute official misconduct and nonfeasance in office and subject the offender to removal from office. No salary or compensation shall be paid any member of a board of equalization for any part of the period commencing on the date specified by the Department of Revenue of each year during which he or she shall be required to sit as a member of the board until he or she shall have first made and filed with the public officer disbursing the salary or compensation a sworn statement that during the period for which the salary or compensation is claimed he or she has performed faithfully and to the best of his or her ability his or her duties as a member of the board of equalization. Every agent or representative of the Department of Revenue assigned to any county under the provisions of this chapter shall file each month with the Department of Revenue a sworn statement that he or she has performed faithfully and to the best of his or her ability the duties required of him or her hereunder before compensation for service is paid. Immediately after January 1, of each year, the assessing official shall deliver to the board of equalization all assessments as returned to him or her, and thereafter shall deliver all additional assessments returned to him or her. The assessment sheet shall show the valuation fixed by the assessing official; and, if the valuation be agreed to by the taxpayer, the taxpayer shall endorse on the assessment sheet valuation accepted: _____ taxpayer, this _____ day of ____, 2__. If the valuation is satisfactory to the board of equalization, it shall endorse thereon: Approved _____ board of equalization and the date and signed by the chair; the approved assessments shall be final and no appeal shall lie therefrom. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §103; Act 2007-381, p. 757, §1.)

Ala. Code § 40-3-17 Meetings - Review of Assessments.

40-3-17. Meetings - Review of Assessments. When the assessor shall have completed the assessment, valuation, and equalization work in his county as provided by law, he shall notify each member of the board of equalization, if such board is not required by law to serve full time, and such board shall meet on the second Monday in February or at such other date prior thereto as may be made possible by the completion of the work of the tax assessor and sit at the courthouse of the county, from day to day, until its duties are completed or its allotted number of days exhausted, and shall review, revise, correct, and fix the assessment values made by the tax assessor by raising or lowering the assessment of any person, partnership, corporation, or association, except such assessments as have been approved by the Department of Revenue, as to any or all of the items of his assessment, in such manner as to secure the assessment of property at the amount specified by law on its fair and reasonable market value. The majority of a board of equalization shall govern in fixing the value for assessment of all property before it for termination. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §104; Acts 1945, No. 462, p. 693; Acts 1959, No. 537, p. 1315.)

Ala. Code § 40-3-18 Meetings - Inspection of Tax Returns; Failure to Properly Return Property.

40-3-18. Meetings - Inspection of Tax Returns; Failure to Properly Return Property. It shall be the duty of the board of equalization to meet on the second Monday in March and sit as long as may be necessary to carefully examine and inspect all tax returns and assessments delivered to it by the county tax assessor. If the board finds that any taxpayer has neglected to make a return or has omitted from his return any property that should be returned, it shall be its duty to make up a return upon the proper blank with a description of the property to be assessed, which property it shall then proceed to value and equalize in the same manner as other property is valued and equalized by it, and to the value thus placed thereon shall be added a penalty of 10 percent for failure of the owner of such property to properly return the same. The secretary of the board shall by certified or registered mail, return receipt demanded, or in person give notice to the owner of any property which has been omitted from the tax return and has been assessed as provided in this section. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §105.)

Ala. Code § 40-3-19 Meetings - Hearing Objections to Valuations.

40-3-19. Meetings - Hearing Objections to Valuations. For the purpose of hearing objections filed in writing to any assessments or valuations fixed as provided for herein, the boards of equalization shall sit at the courthouse in their respective counties on the date specified by the Department of Revenue in each year, and shall continue as long as may be necessary; provided, that the sitting shall not be extended beyond the second Monday in July, unless otherwise ordered by the Department of Revenue, to dispose of all cases where objections to valuations or assessments have been filed in writing by any taxpayer, as provided in this chapter. For the purpose of hearing objections filed in writing to any assessments or valuations fixed as provided for herein, in counties where the board of equalization serves full time, the boards of equalization shall sit at the courthouse in their respective counties, beginning on the date specified by the Department of Revenue, to dispose of all cases where objections to valuations or assessments have been filed in writing by any taxpayer, as provided in this chapter. At the sitting the property owner may appear in person, or by agent or attorney, and produce evidence in support of objections, if any, to any assessment or valuation heretofore made, and it shall be the duty of the county board of equalization to examine under oath any complaining property owner and to examine any other witnesses under oath as to the fair and reasonable market value of the property of the owner, and if it is found from the evidence that the valuation theretofore placed was not the amount specified by law based on the reasonable market value of the property, whether more or less, then the valuation or assessment shall be corrected so that it will show the amount specified by law based on a fair and reasonable market value, and the corrected amount shall constitute the assessed value of the property. But if it is found from the evidence that the assessed value placed on the property was the amount specified by law based on a fair and reasonable market value thereof, the value shall stand as the assessed value of the property, unless an appeal is taken therefrom as provided by this chapter. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §107; Acts 1964, 1st Ex. Sess., No. 217, p. 299, §6; Act 2007-381, p. 757, §1.)

Ala. Code § 40-3-20 Publication of Notice of Valuation of Property.

40-3-20. Publication of Notice of Valuation of Property. Immediately upon the completion of the work of reviewing and adjusting assessed valuation under the provisions of this chapter, the assessing official shall give notice by publication once a week for two consecutive weeks in a newspaper published in the county. If no newspaper is published in the county, the notices shall be posted in three public places in each precinct of the county. The notices shall state that the assessed valuations of all property listed for taxation have been fixed as provided by law, that the tax return lists showing the assessed valuations are in his or her office and open for public inspection, that the board of equalization will sit at the courthouse of the county on the date specified by the Department of Revenue to consider any protests that may be filed by any taxpayer as herein provided, and that any taxpayer, who is not satisfied with the valuations of his or her property as fixed and entered on the return lists as required herein, may file objections in writing to the assessed valuations with the secretary of the board, within 30 calendar days of the date of final publication of the notice. The taxpayer shall set out in the objections filed the description of each item of property and his or her reason for making objections to the assessed valuation placed thereon. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §106; Acts 1945, No. 462, p. 693; Act 2007-381, p. 757, §1.)

Ala. Code § 40-3-21 Tax Assessor to Enter Corrected Values.

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.)

Ala. Code § 40-3-22 Failure to Perform Duties Within Specified Time Not Fatal Defect.

40-3-22. Failure to Perform Duties Within Specified Time Not Fatal Defect. The failure of the tax assessor, board of equalization, or the Department of Revenue or its agents to perform any of the duties of assessing and valuing property or hearing objections to assessment valuations, at the time prescribed, or to complete such duties within the time prescribed by this chapter, shall not invalidate any assessment or any act of such tax assessor, board of equalization, or Department of Revenue or its agents made or done after the expiration of such time. The duty of the tax assessor to inspect and examine real property in his county is directory, and failure to do so shall not invalidate assessments and valuations made by the assessor or the board of equalization or the Department of Revenue or its agents. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §111.)

Ala. Code § 40-3-23 Service of Subpoenas, Notices, and Other Writings.

40-3-23. Service of Subpoenas, Notices, and Other Writings. Whenever under the provisions of this title any notice, subpoena, or writing is required to be given or served, the same shall be served by any sheriff in this state or his deputy or by any lawful constable of this state, except as otherwise provided by this title. The compensation of such officer for serving such notice, subpoena, or writing shall be the same as is now allowed the sheriff for summoning witnesses for the circuit court in civil cases, which shall be paid by the county commission of the county. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §112.)

Ala. Code § 40-3-24 Appeals - Right.

40-3-24. Appeals - Right. In cases where objection has been made by any taxpayer, his agent or attorney, as provided herein, to the taxable value fixed by the board of equalization on any property assessed against such taxpayer, and such objections have been overruled by said board, such taxpayer, his agent or attorney may take an appeal from the action of said board in overruling his objection to such valuation to the circuit court of the county in which the taxpayer’s property is located. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §109.)

Ala. Code § 40-3-25 Appeals - Procedure.

40-3-25. Appeals - Procedure. (a) All appeals from the rulings of the board of equalization fixing the value of property shall be taken within 30 calendar days of the date of the notice required under Section 40-3-21. The taxpayer shall file notice of the appeal with the secretary of the board of equalization and with the clerk of the circuit court and shall file bond with and approved by the clerk of the circuit court, conditioned to pay all costs, and the taxpayer or the state shall have the right to demand a trial by jury by filing a written demand within 10 days after the appeal is taken. (b) When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for the preceding tax year before the same becomes delinquent. In cases where the board of equalization has not issued its final ruling fixing the assessed value of the property on or before November 30, the taxpayer shall be granted 30 calendar days from the final decision to either pay the taxes due without penalty or to file an appeal with the circuit court and pay the taxes due as fixed for assessment for the preceding tax year without penalty. Upon failure to pay the taxes due as fixed for assessment for the preceding tax year, the court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal the taxpayer has executed a supersedeas bond with sufficient sureties to be approved by the clerk of the circuit court in double the amount of taxes, payable to the State of Alabama, conditioned to pay all taxes, interest, and costs due the state, county, or any agency or subdivision thereof. (c) Appeals under this section shall be preferred cases. If from all the evidence the court is of the opinion that the valuation is either too high or too low, it shall render a judgment fixing the valuation as it may deem fit. The circuit court shall so far as practicable hear the appeals according to the general rules and procedure of courts, but, when acting under this chapter or acquiring jurisdiction as provided herein, it shall have no power to enjoin or suspend the collection of any taxes due. It shall decide all questions as to the legality of the assessment and the valuation of the property. The original assessment sheet or a certified copy, showing the assessment by the board of equalization, shall be sufficient appearance by the state and shall make out a prima facie case. (d) From the judgment of the circuit court, either the state or the taxpayer may appeal directly to the Supreme Court of Alabama within 42 days of the entry of the judgment. Upon the filing of the appeal to the circuit court or to the Supreme Court, the court shall ascertain and determine by its judgment the amount of tax which was invalid or which was excessive both as to the amount paid to the state, counties, county boards of education, municipalities, or other governmental agencies receiving any part of the taxes. Upon presentation of a certified copy of the judgment to the Comptroller, the Comptroller shall draw a warrant on the State Treasurer in favor of the taxpayer for the amount determined by the judgment of the court to have been erroneously paid to the state together with interest from the date of payment, and a warrant of the Comptroller shall be paid out of any funds in the State Treasury as a current obligation of the year in which the refund is ordered. (e) Upon presentation of a certified copy of the judgment to the county commission, or upon presentation of a certified copy of the judgment to a county board of education or to the city council or other governing body of any municipality, or upon presentation of a certified copy to the governing body of any other agency of the state which may have received any part of the tax erroneously paid as determined by the judgment, it shall be the duty of the county commission or the county board of education or of the city council or other governmental body of a municipality or of the governmental body of any other agency receiving any part of the taxes to draw its warrants on the treasurer of the county, school board, municipality, or other agency in favor of the taxpayer for the amount of the tax as may have been erroneously paid to the county, school board, municipality, or other agency, together with interest from the date of payment, and the amount shall constitute a preferred claim of the current year in which the refund is ordered, and the respective treasurers shall refund the amounts received by the county, school board, municipality, or other agency, with interest as herein provided. (f) If the judgment of the court shall fix an assessment greater than that upon which the taxes have been paid on the assessment appealed from, the court shall fix and determine the amount of excess, and the taxpayer and the sureties on the taxpayer’s appeal bond shall be adjudged to pay taxes due by reason of the increased assessment with interest from the date of judgment, and the lien and priorities of the state and counties or other agencies shall apply to the additional amount as in other cases. The court, in fixing the assessment, shall order the assessing authorities to apportion the same and the collecting authorities to collect taxes thereon for the several taxing subdivisions in the manner provided by law. (g) 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, §110; Act 2023-499, §§ 1, 2.)

Ala. Code § 40-3-26 Appeals - Legal Counsel for State and County.

40-3-26. Appeals - Legal Counsel for State and County. (a) The county commission shall be responsible for securing legal counsel to represent the state and county in all property tax cases appealed to the circuit court in the county. The district attorneys and state and county officials are prohibited from representing taxpayers in any controversy between taxpayers and the state or county. However, a district attorney or county official may appear where the value of his or her own property is in controversy. The county may retain legal counsel to handle a property tax appeal or, when available pursuant to coverage provided by a self-insurance fund created under Chapter 30 of Title 11, utilize legal counsel provided through that coverage. In each case where the county commission employs its own legal counsel for a property tax case appeal, the county commission, in consultation with the local tax official, shall adopt a resolution approving the employment of the counsel. All expenses incurred by the county commission in complying with this section shall be paid from the budget of the county board of equalization as provided in Section 40-7-68. (b) In addition to the appearance specifications provided in Section 40-3-25, the county tax assessing official may appear in his or her official capacity and defend on behalf of the state in any appeal in which the taxable value of real or personal property is at issue. The appearance of the tax assessing official in the action shall be considered an appearance of the state, unless the Department of Revenue files a notice of appearance or subsequently intervenes on behalf of the state. The tax assessing official may act in the appeal as appropriate and necessary to defend the taxable value of real or personal property. The appearance provided for in this subsection shall not extend beyond this section unless otherwise provided by law. (c) In addition to all other powers granted to the board of trustees of a self-insurance fund created pursuant to Chapter 30 of Title 11, the board of trustees of the fund may provide legal counsel for property tax cases appealed to the circuit court. Coverage, when available, shall be treated as a claim filed under Chapter 30. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §113; Act 2016-127, p. 287, §1; Act 2022-183, §1.)

Ala. Code § 40-3-27 Appeals - Duty to Disclose Information.

40-3-27. Appeals - Duty to Disclose Information. (a) For protests and appeals of commercial and industrial property, operating as such at the time of valuation, any party that intends to offer into evidence a sale or lease transaction as evidence of the value of the property that is the subject of the protest before the board of equalization or appeal before the circuit court, shall have an affirmative duty to disclose both of the following: (1) Whether the proposed comparable property was occupied or unoccupied at the time of the transaction. (2) Whether the proposed comparable property was subject to any use, deed, or lease restriction at the time of the transaction that prohibits the property, on which a building or structure sits, from being used for the purpose for which the building or structure was designed, constructed, altered, renovated, or modified. (b) The purpose of the disclosure is to allow the court to determine whether the proposed comparable property is similarly situated to the subject property. Failure to disclose this information at the time the sale or lease transaction is offered into evidence shall result in the proffered evidence being deemed inadmissible. (Act 2018-265, §1.)

Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026