The commission may appoint such agents as it, with the advice of the tax assessor, may deem advisable to assist the tax assessor in ascertaining the location and fair market value of units of property within any district and the owners thereof. The tax assessor may establish such rules and regulations as he or she deems advisable to carry out his or her duties and responsibilities under this part. Any provision of law to the contrary notwithstanding, the Alabama Administrative Procedure Act (Chapter 22, Title 41) shall not apply to the tax assessor in connection with the establishment of any such rules or regulations.

(Act 89-390, p. 747, §1.)

Terms Used In Alabama Code 45-41-141.10

  • commission: The Lee County Commission or other governing body of the county. See Alabama Code 45-41-141
  • district: A fire fighting district established pursuant to Amendment 392 or any law providing for the implementation of the authorizing amendment of Amendment 392. See Alabama Code 45-41-141
  • FAIR MARKET VALUE: The fair and reasonable market value (or, if applicable, the current use value) of a commercial building or dwelling (as the case may be), as such value is appraised by the tax assessor or the State Department of Revenue pursuant to applicable provisions of the code, prior to the assessment thereof for purposes of state or county ad valorem taxation pursuant to Section 40-8-1. See Alabama Code 45-41-141
  • property: includes both real and personal property. See Alabama Code 30-3D-608
  • TAX ASSESSOR: The tax assessor of the county. See Alabama Code 45-41-141