The Birmingham age-herald., 1921-06-07
FAX PAYERS HAVE
 RIGHT ID APPEAL
 ACCOMPLISHMENT
Tax Commission Forwards De- ciSion of Attorney General to All the Adjusters and
 Boards of Revenue
By FRED H. GORMLEY Montgomery Bureau, The Age-Herald ;. y2l-2 First National Bank Building

~Zi-k FlFSJ NdtlOndI bnnk 1uiiulnS
 Montgomery, June 6.-(Special.) -- Any tax payer may appeal from the assessment of his property this year f the assessment is based on a per Bonal inspection of the property and the temporary assessment last year kas not based on such personal in tpection, according to 8 decision O. Inc attorney general mailed to all tax adjustersy of Alabama by the state tax commission today.
 This means that assessments now Icing made by the tax adjusters ou property which could not be visited and personally inspected because [ f lack of time last year, are on the san's basis of those made after personal inspection last year. The adjusters of Jefferson and many other counties were unable to visit all property last year and therefore the assessments fixed by them on such property as was not visited were temporary an.i continued for Ally one year. The as- easements fixed after personal in spection stand for two years and can tot be changed, under a former de- tison of the attorney general, unless there has been a change in valuation due to improvements in the property pr decreases in valuation because oe the removal of houses and other i'm 5rovements, or the removal of min erals from the ground.
 Tax adjusters were requested by the commission to keep close check bf d.. cases in order that the state may have the proper representation It the hearing of all cases resulting from the assessments this year.
 Statement of Commission
 The statement of the tax commits pion to the tax adjusters regarding the right of tax payers to appeal from the tax adjusters follows:
 ITO tax adjusters and boards of revenue or courts of county commis- sioners:
 Section S4 of the revenu act of 1913 provides that the value of property when assessed after inspection by the tax adjuster shall remain the same for two years. Under this provision generally valuations for 1921 will be the same as for 1920, and on accoun! of this the question has arisen wheth- er a tax payer has the right to ap- peal in such cases to the commi sSion- CTS court or board of revenue. This question was referred by this commis- soil a few days ago to the attorney general ana We are III TcCSipI Oi hi opinion from the attorney general to the effect that the tax payer has this right of appeal.
 However, when a case comes for trial before the commissioners court pr board of revenue no question of valuation can be inquired into except such question as may have arisen by reason ol those changes in the prop erty itself which are specified in Sec" ton sl For instance, if house has burned down or one been added the court can inquire into and decide as to the value of the Improvements de- stroyed or added and make the proper adjustment on account of this changt In. the property. In no case can the court raise the general question oi the value of the property. That value must in all cases remain the same fof 1921 as in 1920, excepting as explained above.
 "In the trial of these cases before the commissioners court or board oi revenue the adjuster should simply show that the 1921 valuation is the same as for 1920 and insist that the court has no legal authority to dc anything more than carry out the law If. in any case, the court undertakes to alter the value in the least, ex- cept as to changes in the property as explained, such case should be ap' realed to the circuit court and no at- tempt should be made to offer evi-