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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-3-23

Service of Subpoenas, Notices, and Other Writings

Official textalison.legislature.state.al.us

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.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §112.

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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
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