Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-3-15
Chairman of Board; Rules and Regulations
Official textalison.legislature.state.al.us
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.
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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