§ 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 - County Boards of Equalization

  • 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
  • Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defense attorney: Represent defendants in criminal matters.
  • Docket: A log containing brief entries of court proceedings.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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
  • Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Oath: A promise to tell the truth.
  • oath: includes affirmation. See Alabama Code 1-1-1
  • 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.
  • Personal property: All property that is not real property.
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • 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.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: includes lands, tenements and hereditaments. See Alabama Code 1-1-1
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Subpoena: A command to a witness to appear and give testimony.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1