Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-7-67
Department May Act When County Fails to Comply; Personnel; Employees of County to Meet Department’s Requirements Without Becoming Employees of State Merit System; Appraiser’s Qualifications
# (a)
Should any county fail or refuse for any reason to comply with the provisions of this division, the Department of Revenue shall employ qualified appraisers and/or let any contract necessary to accomplish the requirements of its directives and legal requirements as to property reappraisal.
# (b)
When it becomes necessary for the Department of Revenue to reappraise any county for the purpose of ad valorem taxation equalization, the Department of Revenue shall hire the necessary personnel from an employment register furnished them by the State Personnel Department. When any of the several counties elects to reappraise its particular county under the requirements and criteria set up by the Department of Revenue for such reappraisal program, the employees of the several counties shall meet the same requirements as set forth by the Department of Revenue for the state without becoming employees of the state Merit System. Approved appraisers must be certificate holders or members of a recognized appraisal association or have at least five years’ appraisal experience certified to by recognized lending associations, such as banks or companies who are approved by the Veterans Administration or the U.S. Department of Housing and Urban Development or Federal Reserve Board.
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In this chapter (40 sections)
- 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…
- 40-7-69 · Authority to Issue Revenue Bonds to Finance Program
- 40-7-70 · Annual Appropriation to Department; Establishment of Fund to…
- 40-7-71 · Department to Certify That County Property Appraised at Fair…
- 40-7-72 · Additional Appropriations
- 40-7-73 · Avoidance or Frustration of Provisions or Intent of Article
- 40-7-74 · Administration of Program
- 40-7-75 · Reappraisal of Taxable Property in Marshall County
- 40-7-90 · Definitions
- 40-7-91 · Legislative Intent
- 40-7-92 · Authorization to Issue Warrants
- 40-7-93 · Special Pledges for Payment
- 40-7-94 · Authorization to Issue Refunding Warrants
- 40-7-95 · Warrants to Be Legal Investments for Trust Funds
- 40-7-96 · Issuance of Warrants Deemed to Constitute Audit and Allowance…
- 40-7-97 · Conflicts with Other Laws
- 40-7-98 · Payment of Pro Rata Shares of Principal of and Interest on…
- 40-7-99 · Warrants Exempt from Laws Relative to Usury, Interest, Etc
- 40-7-100 · Division Supplemental to Division 1 of This Article