Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 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.
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In this chapter (27 sections)
- 40-3-1 · Creation; Composition; Qualifications of Members
- 40-3-2 · Selection of Members; Terms of Office
- 40-3-3 · Oath of Members
- 40-3-4 · Filling of Vacancies
- 40-3-5 · Members Not to Hold Other Governmental Positions
- 40-3-6 · Secretary of Board
- 40-3-7 · Term of Service and Schedule of Compensation of Members
- 40-3-8 · Proration of Compensation Payments; Employment of Staff;…
- 40-3-9 · Taking of Inventory to Be Approved
- 40-3-10 · Inventory and Appraisal of Property in Certain Counties
- 40-3-11 · Cost of Inventory - to Be Prorated
- 40-3-12 · Cost of Inventory - Payable on Requisition by Presiding…
- 40-3-13 · Supervision of Preparation of Inventories or Appraisals
- 40-3-14 · How Compensation Payments Made
- 40-3-15 · Chairman of Board; Rules and Regulations
- 40-3-16 · Duties Generally; Quorum; Powers and Duties of Agents;…
- 40-3-17 · Meetings - Review of Assessments
- 40-3-18 · Meetings - Inspection of Tax Returns; Failure to Properly…
- 40-3-19 · Meetings - Hearing Objections to Valuations
- 40-3-20 · Publication of Notice of Valuation of Property
- 40-3-21 · Tax Assessor to Enter Corrected Values
- 40-3-22 · Failure to Perform Duties Within Specified Time Not Fatal…
- 40-3-23 · Service of Subpoenas, Notices, and Other Writings
- 40-3-24 · Appeals - Right
- 40-3-25 · Appeals - Procedure
- 40-3-26 · Appeals - Legal Counsel for State and County
- 40-3-27 · Appeals - Duty to Disclose Information