Division

General Provisions

Ala. Code § 40-7-60— Inspection and Supervision of Program; Regulation by Schedule of Individual County-by-County Reappraisal.
Ala. Code § 40-7-61— Procedures and Standards; Contract Work to Be Inspected and Approved by Department.
Ala. Code § 40-7-62— Property Appraised at Fair and Reasonable Market Value; Basis of Assessment for Ad Valorem Taxes.
Ala. Code § 40-7-63— Time for Completion of Appraisal.
Ala. Code § 40-7-64— Department to Prescribe Procedures, Standards, Forms, Records, and Progress Reports for Counties and to Design Permanent Uniform Record System.
Ala. Code § 40-7-65— Employment of Appraisal Firms as Consultants; Firms or Appraisers to Be Bona Fide State Residents.
Ala. Code § 40-7-66— Consultations with County Governing Bodies and Tax Assessors; Determination of System of Appraisal; General Schedule for Completion of Appraisal to Be Established.
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.
Ala. Code § 40-7-68— Cost of Program for Equalization of Ad Valorem Taxes to Be Prorated Among County Agencies.
Ala. Code § 40-7-69— Authority to Issue Revenue Bonds to Finance Program.
Ala. Code § 40-7-70— Annual Appropriation to Department; Establishment of Fund to Maintain Program of Equalization; Credit Against State’s Portion of Expenses in County Reappraisal; County May Be Charged Pro Rata Share of Expense.
Ala. Code § 40-7-71— Department to Certify That County Property Appraised at Fair Market Value; Basis for Equalization of Assessments; Values Subject to Review; Hearing of Complaints; Appeals; Compensation of Members of County Board of Equalization.
Ala. Code § 40-7-72— Additional Appropriations.
Ala. Code § 40-7-73— Avoidance or Frustration of Provisions or Intent of Article.
Ala. Code § 40-7-74— Administration of Program.
Ala. Code § 40-7-75— Reappraisal of Taxable Property in Marshall County.