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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-3-26

Appeals - Legal Counsel for State and County

Official textalison.legislature.state.al.us

# (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.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §113; Act 2016-127, p. 287, §1; Act 2022-183, §1.

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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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