§ 40-2-1 Creation
§ 40-2-2 Employment of secretary and other employees; payment of expenses generally
§ 40-2-3 Duties of secretary
§ 40-2-4 Bonds of employees
§ 40-2-6 Oaths of witnesses
§ 40-2-7 Offices and equipment; how expenses paid
§ 40-2-8 Travelling expenses – Generally
§ 40-2-9 Traveling expenses – Prepayment for employees traveling outside state
§ 40-2-10 Appointment of law enforcement officers; powers and duties
§ 40-2-11 Powers and duties generally
§ 40-2-11.1 Allocations, disbursements, and distribution of certain inspection fees, penalties, and taxes
§ 40-2-12 Photographic or electronic reproductions of documents – Authority to make; disposition of original documents
§ 40-2-13 Photographic or electronic reproductions of documents – To have force and effect of originals
§ 40-2-14 Photographic or electronic reproductions of documents – Legislative intent
§ 40-2-15 Notice of setting assessment aside; revaluation and notice thereof
§ 40-2-16 Equalization of valuation generally
§ 40-2-17 Revaluation by board of equalization to affect equalization
§ 40-2-18 Procedure after revaluation and equalization
§ 40-2-20 Witnesses – Incriminating testimony; perjury
§ 40-2-21 Witnesses – Fees
§ 40-2-25 Audits and examinations

Terms Used In Alabama Code > Title 40 > Chapter 2 > Article 1 - General Provisions

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • following: means next after. See Alabama Code 1-1-1
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Oath: A promise to tell the truth.
  • oath: includes affirmation. See Alabama Code 1-1-1
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • Probate: Proving a will
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1