§ 40-3-1 Creation; composition; qualifications of members
§ 40-3-2 Selection of members; terms of office
§ 40-3-3 Oath of members
§ 40-3-4 Filling of vacancies
§ 40-3-5 Members not to hold other governmental positions
§ 40-3-6 Secretary of board
§ 40-3-7 Term of service and schedule of compensation of members
§ 40-3-8 Proration of compensation payments; employment of staff; inventory of property authorized; authority to contribute to cost of inventory; offices, supplies, etc., in certain counties
§ 40-3-9 Taking of inventory to be approved
§ 40-3-10 Inventory and appraisal of property in certain counties
§ 40-3-11 Cost of inventory – To be prorated
§ 40-3-12 Cost of inventory – Payable on requisition by presiding officer
§ 40-3-13 Supervision of preparation of inventories or appraisals
§ 40-3-14 How compensation payments made
§ 40-3-15 Chairman of board; rules and regulations
§ 40-3-16 Duties generally; quorum; powers and duties of agents; protest procedure
§ 40-3-17 Meetings – Review of assessments
§ 40-3-18 Meetings – Inspection of tax returns; failure to properly return property
§ 40-3-19 Meetings – Hearing objections to valuations
§ 40-3-20 Publication of notice of valuation of property
§ 40-3-21 Tax assessor to enter corrected values
§ 40-3-22 Failure to perform duties within specified time not fatal defect
§ 40-3-23 Service of subpoenas, notices, and other writings
§ 40-3-24 Appeals – Right
§ 40-3-25 Appeals – Procedure
§ 40-3-26 Appeals – Legal counsel for state and county
§ 40-3-27 Appeals – Duty to disclose information

Terms Used In Alabama Code > Title 40 > Chapter 3

  • Appraisal: A determination of property value.
  • 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
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Conviction: A judgement of guilt against a criminal defendant.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Fraud: Intentional deception resulting in injury to another.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 30-3D-608
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • real property: includes lands, tenements and hereditaments. See Alabama Code 30-3D-608
  • secretary: shall mean the Secretary of the "Department of Labor". See Alabama Code 25-5-2
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Trustee: A person or institution holding and administering property in trust.