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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-7-47

Appeals - Trial

Official textalison.legislature.state.al.us

In the trial on appeal, the court shall direct or formulate the issue to be tried and shall determine both the facts and the law, unless a jury is demanded in writing by the taxpayer at the time of taking the appeal or within 10 days thereafter, which demand shall be filed in the court to which the appeal is taken.

Last amended: Code 1923, §6099; Code 1940, T. 51, §77.

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In this chapter (40 sections)
  1. 40-7-27 · Assessor to Certify Correctness of Returns, Notify Department…
  2. 40-7-28 · Correction of Improvement Assessment When Improvements…
  3. 40-7-29 · By Whom and When Penalties Remitted
  4. 40-7-30 · Assessor Notified of Appointment of Fiduciaries
  5. 40-7-31 · Assessment to “Owners Unknown.”
  6. 40-7-32 · Fees of Assessor for Returns on Escaped Property
  7. 40-7-33 · Book of Assessments - Required; Form; Use of Assessment Lists…
  8. 40-7-34 · Book of Assessments - to Be Certified by Department
  9. 40-7-35 · Same Abstracts of Property Contained in Book
  10. 40-7-36 · Book Showing Amount of Taxes Delivered to Collector
  11. 40-7-37 · Plat Books - Blocks and Lots Platted and Recorded
  12. 40-7-38 · Plat Books - All Real Estate
  13. 40-7-39 · Plat Books - Annual Revision
  14. 40-7-40 · Plat Books - Failure to Comply with Sections 40-7-37 through…
  15. 40-7-41 · Plat Books - Where Kept
  16. 40-7-42 · Levy of Taxes from Book of Assessments
  17. 40-7-43 · Duties of Assessor When He Has Reason to Believe Property May…
  18. 40-7-44 · Assessment Against Auctioneers
  19. 40-7-45 · Appeals - Right; Time
  20. 40-7-46 · Appeals - Notice
  21. 40-7-47 · Appeals - Trial
  22. 40-7-48 · Appeals - Judgment of Revaluation
  23. 40-7-49 · Rules and Regulations
  24. 40-7-50 · Voluntary Check-Off Designation for Alabama Association of…
  25. 40-7-55 · Short Form Tax Return; Itemized Listings
  26. 40-7-56 · Optional Personal Property Assessment Link
  27. 40-7-57 · Filing Returns; Penalites and Interest
  28. 40-7-58 · Design and Operation of System; Advisory Committee
  29. 40-7-59 · Alternative Systems
  30. 40-7-60 · Inspection and Supervision of Program; Regulation by Schedule…
  31. 40-7-61 · Procedures and Standards; Contract Work to Be Inspected and…
  32. 40-7-62 · Property Appraised at Fair and Reasonable Market Value; Basis…
  33. 40-7-63 · Time for Completion of Appraisal
  34. 40-7-64 · Department to Prescribe Procedures, Standards, Forms,…
  35. 40-7-65 · Employment of Appraisal Firms as Consultants; Firms or…
  36. 40-7-66 · Consultations with County Governing Bodies and Tax Assessors;…
  37. 40-7-67 · Department May Act When County Fails to Comply; Personnel;…
  38. 40-7-68 · Cost of Program for Equalization of Ad Valorem Taxes to Be…
  39. 40-7-69 · Authority to Issue Revenue Bonds to Finance Program
  40. 40-7-70 · Annual Appropriation to Department; Establishment of Fund to…
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