Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-7-45
Appeals - Right; Time
Official textalison.legislature.state.al.us
From any final assessment or valuation of property for taxation made by any officer, board, or commission, when no other specific mode of appeal to or review by the circuit court of such assessment or valuation is provided, the taxpayer may appeal to the circuit court of the county in which such assessment or valuation is made. Such appeal shall be taken within 15 days from the time such assessment or valuation is entered upon the tax books or tax rolls. On such appeal the property shall be revalued for assessment by the court unless a jury is demanded by the taxpayer at the time of taking the appeal.
Source: view the official text
In this chapter (40 sections)
- 40-7-25.4 · Current Use Value of Class III Property — Abatement of Tax…
- 40-7-26 · Department of Revenue May Act in Advisory Capacity; Effect of…
- 40-7-27 · Assessor to Certify Correctness of Returns, Notify Department…
- 40-7-28 · Correction of Improvement Assessment When Improvements…
- 40-7-29 · By Whom and When Penalties Remitted
- 40-7-30 · Assessor Notified of Appointment of Fiduciaries
- 40-7-31 · Assessment to “Owners Unknown.”
- 40-7-32 · Fees of Assessor for Returns on Escaped Property
- 40-7-33 · Book of Assessments - Required; Form; Use of Assessment Lists…
- 40-7-34 · Book of Assessments - to Be Certified by Department
- 40-7-35 · Same Abstracts of Property Contained in Book
- 40-7-36 · Book Showing Amount of Taxes Delivered to Collector
- 40-7-37 · Plat Books - Blocks and Lots Platted and Recorded
- 40-7-38 · Plat Books - All Real Estate
- 40-7-39 · Plat Books - Annual Revision
- 40-7-40 · Plat Books - Failure to Comply with Sections 40-7-37 through…
- 40-7-41 · Plat Books - Where Kept
- 40-7-42 · Levy of Taxes from Book of Assessments
- 40-7-43 · Duties of Assessor When He Has Reason to Believe Property May…
- 40-7-44 · Assessment Against Auctioneers
- 40-7-45 · Appeals - Right; Time
- 40-7-46 · Appeals - Notice
- 40-7-47 · Appeals - Trial
- 40-7-48 · Appeals - Judgment of Revaluation
- 40-7-49 · Rules and Regulations
- 40-7-50 · Voluntary Check-Off Designation for Alabama Association of…
- 40-7-55 · Short Form Tax Return; Itemized Listings
- 40-7-56 · Optional Personal Property Assessment Link
- 40-7-57 · Filing Returns; Penalites and Interest
- 40-7-58 · Design and Operation of System; Advisory Committee
- 40-7-59 · Alternative Systems
- 40-7-60 · Inspection and Supervision of Program; Regulation by Schedule…
- 40-7-61 · Procedures and Standards; Contract Work to Be Inspected and…
- 40-7-62 · Property Appraised at Fair and Reasonable Market Value; Basis…
- 40-7-63 · Time for Completion of Appraisal
- 40-7-64 · Department to Prescribe Procedures, Standards, Forms,…
- 40-7-65 · Employment of Appraisal Firms as Consultants; Firms or…
- 40-7-66 · Consultations with County Governing Bodies and Tax Assessors;…
- 40-7-67 · Department May Act When County Fails to Comply; Personnel;…
- 40-7-68 · Cost of Program for Equalization of Ad Valorem Taxes to Be…