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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-3-21

Tax Assessor to Enter Corrected Values

Official textalison.legislature.state.al.us

# (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.

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

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