reglab/housing_qa huggingface dataset:
AL Code § 40-2A-18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2A - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.|Section 40-2A-18 - Interest on Final Assessment.

Section 40-2A-18Interest on final assessment.  Interest on any final assessment accrues from the date of entry of the final assessment on the total amount of its components including tax, interest, and any penalty, as one lump sum amount. The preceding sentence is a restatement of current law as it applies to interest accrual after final assessment. Notwithstanding any provision of Act 2001-1088, this section shall apply to all open tax years as of the effective date of Act 2001-1088 and for all subsequent tax years. (Act 2001-1088, 4th Sp. Sess., p. 1095, §6.)
AL Code § 40-2B-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2B - Creation and Operation of the Alabama Tax Tribunal.|Section 40-2B-1 - Legislative Findings.

Section 40-2B-1Legislative findings.  To increase public confidence in the fairness of the state tax system, the state shall provide an independent agency to be known as the Alabama Tax Tribunal to hear appeals of tax and other matters administered by the Department of Revenue and certain self-administered counties and municipalities that choose to participate with the Alabama Tax Tribunal to hear appeals of taxes levied by or on behalf of self-administered counties or municipalities. Any judge of the Alabama Tax Tribunal shall have the requisite knowledge and experience to hear and resolve disputes between taxpayers and the Department of Revenue or taxpayers and any self-administered county or municipality that has elected to participate with the Alabama Tax Tribunal. Such hearing shall take place only after the taxpayer has had a full opportunity to settle any matter with the Department of Revenue or with a self-administered county or municipality. There shall be no requirement of the payment of the amounts in issue or the posting of a bond. This independent Alabama Tax Tribunal shall exist within the executive branch of the government. (Act 2014-146, p. 378, §1.)
AL Code § 40-2B-1.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2B - Creation and Operation of the Alabama Tax Tribunal.|Section 40-2B-1.1 - Relation to Administrative Procedure Act.

Section 40-2B-1.1Relation to Administrative Procedure Act. The Alabama Tax Tribunal shall not be subject to the declaratory judgment, declaratory ruling, or contested case provisions of the Alabama Administrative Procedure Act, Chapter 22 of Title 41. (Act 2017-441, §2.)
AL Code § 40-2B-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2B - Creation and Operation of the Alabama Tax Tribunal.|Section 40-2B-3 - Application.

Section 40-2B-3Application. Act 2014-146 shall apply to (1) all proceedings commenced in the Alabama Tax Tribunal on or after October 1, 2014, and (2) all administrative proceedings commenced prior to October 1, 2014, that have not been the subject of a final and irrevocable administrative action as of October 1, 2014, to the extent Act 2014-146 can be made applicable thereto. Any administrative proceeding in which a hearing has commenced prior to the effective date of Act 2014-146 shall be transferred to the Alabama Tax Tribunal, which shall render the decision in such proceeding unless there is a prior settlement. Act 2014-146 shall not affect any proceeding, prosecution, action, suit, or appeal commenced in the judicial branch before its effective date. (Act 2014-146, p. 378, §5.)
AL Code § 40-3-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-1 - Creation; Composition; Qualifications of Members.

Section 40-3-1Creation; composition; qualifications of members. There shall be in each county in the State of Alabama a county board of equalization, to consist of three members, each of whom shall have been a resident of the county in which he is to serve for at least five years. The members of the several county boards of equalization, as now constituted, shall hold office until their successors are appointed and qualified under the provisions of Section 40-3-2 and shall have the powers and perform the duties provided for in this article. In counties in which the assessed valuation of all taxable property using the year of 1955 as the basis exceeds $600,000,000 according to the tax assessor's abstracts of assessments for said year, the board in such counties shall be known as the board of equalization and adjustments; provided, that where any duties or powers are conferred upon any board of equalization, it shall mean and include any board of equalization and adjustments. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §88; Acts 1964, 1st Ex. Sess., No. 217, p. 299, §3.)
AL Code § 40-3-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-3 - Oath of Members.

Section 40-3-3Oath of members. Each person appointed to membership on any county board of equalization shall, before entering upon the duties of such office, take and subscribe to the following oath, in addition to the oath required of regularly elected state and county officials: "I do solemnly swear that I will faithfully discharge the duties imposed upon me by law as a member of the county board of equalization, and that I will adjust, equalize, and fix the taxable value of all property listed for taxation and submitted for review to the board of which I am a member on a basis of its fair and reasonable market value to the best of my knowledge and ability, so help me God." Said oath, together with the other official oath required of such board member shall be filed for record in the office of the judge of probate of the county in which such board member is to serve. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §90.)
AL Code § 40-3-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-4 - Filling of Vacancies.

Section 40-3-4Filling of vacancies. Should any person appointed to membership of any board of equalization fail or refuse to take and subscribe to the oaths required by Section 40-3-3 within five days after being notified of his or her appointment to membership on the board, or shall for any other reason herein enumerated become disqualified to serve as a member on the board, or should a vacancy on any board occur from death, resignation, or any other cause, the following replacement procedure shall be used: (1) The Commissioner of Revenue shall select from the remaining nominees on the list from which such original nominee was taken a person to fill the position to which such disqualified person was first appointed or to fill the vacancy on the board.  (2) If no nominees remain on the list from which the original nomination was taken, the Commissioner of Revenue may request from the nominating body that submitted the nomination that resulted in a vacancy additional nominations up to a total of not more than three nominees, and from such additional nominees a person shall be selected to fill the vacancy occasioned by the disqualification of the original nominee or nominees or other vacancy. When requesting additional nominations under this subdivision, the Commissioner of Revenue may require the nominating body to submit nominations within a prescribed time period. (3) If no nominees remain on the list of the original nominating body and if it fails to timely submit a nominee as provided by subdivision (2), the Commissioner of Revenue may appoint a member from the remaining nominations previously submitted by other nominating bodies. If no nominees remain on those lists, the Commissioner of Revenue may request that the other nominating body or bodies name a total of not more than three additional nominees, and from the additional nominees a member shall be selected to fill the vacancy occasioned by the disqualification of the original nominee or nominees or other vacancy. (4) If no appropriate nominee is submitted by any nominating body, the Commissioner of Revenue shall appoint a member. (5) Pending an appointment by the Commissioner of Revenue to fill a vacancy as prescribed in this section, the chairperson of the county commission may appoint a temporary board member for a period not to exceed 45 days.  (6) With the exception of the temporary appointment, any appointment to fill a vacancy on any board of equalization shall be for the unexpired term only. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §91; Acts 1953, No. 313, p. 369; Act 2021-173, §1.)
AL Code § 40-3-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-5 - Members Not to Hold Other Governmental Positions.

Section 40-3-5Members not to hold other governmental positions. No member of any county board of equalization shall hold employment or office of profit with the United States, the State of Alabama, any county or other political subdivision of said state or with any board, department, or other agency of the United States, of the State of Alabama, of any county or other political subdivision of said state or with any county school board, or with any municipality while holding office as a member of said board. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §91.)
AL Code § 40-3-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-6 - Secretary of Board.

Section 40-3-6Secretary of board. The county tax assessor shall be and serve as the secretary of the county board of equalization, and he shall not receive any compensation for his services as such. He shall have no vote or voice in the government or in the business of said board except as may be provided in this chapter. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §93.)
AL Code § 40-3-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-9 - Taking of Inventory to Be Approved.

Section 40-3-9Taking of inventory to be approved. Any inventory of property in any such county as provided for in Section 40-3-8 shall not be taken or made unless the same is first authorized or approved by the county governing body, which body shall also have the right from time to time to fix and determine the number of employees to be used in making any such inventory. (Acts 1939, No. 531, p. 827; Code 1940, T. 51, §96.)
AL Code § 40-3-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-10 - Inventory and Appraisal of Property in Certain Counties.

Section 40-3-10Inventory and appraisal of property in certain counties. The county boards of equalization or other like boards or agencies with final authority to fix the value of property for the purposes of taxation, in all counties of the state having a population of 140,000 or more according to the last or any subsequent federal census, shall have the power and authority, from time to time, subject to the approval of the governing body of any such county, to provide for the inventory and appraisal of all taxable property of such counties, except that subject to assessment by the Department of Revenue, as a basis for the final appraisal, valuation, and equalization of the assessments of property in such counties. (Acts 1939, No. 400, p. 524; Code 1940, T. 51, §97; Acts 1945, No. 520, p. 760.)
AL Code § 40-3-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-11 - Cost of Inventory - to Be Prorated.

Section 40-3-11Cost of inventory - To be prorated. The county commission of all such counties shall have the power and authority to provide for the payment of the cost and expenses of such inventories and to prorate such cost and expenses between the county, the state, each municipality, the county board of education, and each city board of education in the county, such proration to be approximately in the proportion that the revenue received by the state, the county, such municipalities, and such boards of education, respectively, bears to the total amount of ad valorem taxes collected in the county. When the board of equalization or like boards or agencies, with final authority to fix the value of property for the purposes of taxation of any such county shall provide for the taking of any such inventory and appraisal, the Comptroller, subject to the approval of the Governor, shall have the authority to pay the state's pro rata thereof, and each municipality and each board of education in such county shall have authority to pay its pro rata of said cost and expenses, and the county governing body shall have authority to provide for the payment of the county's pro rata thereof; provided, that the failure of either the state or any of said municipalities or boards of education to provide for the payment of their pro rata portion of said cost and expenses shall not prevent the county, or any of the other governmental bodies or agencies mentioned herein, continuing such inventory and appraisal and paying the entire cost thereof, upon such terms as may be agreed upon between the county and such other governmental bodies or agencies. (Acts 1939, No. 400, p. 524; Code 1940, T. 51, §98.)
AL Code § 40-3-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-12 - Cost of Inventory - Payable on Requisition by Presiding Officer.

Section 40-3-12Cost of inventory - Payable on requisition by presiding officer. The cost and expenses of any inventory taken under the provisions of this chapter shall be due monthly on the first day of each month as the inventory is being taken, and the state and all other governmental subdivisions and agencies contributing to the payment of the cost and expenses of the same shall be required to pay their pro rata portion of such cost and expenses into the county treasury upon requisition by the presiding officer of the county commission, accompanied by an itemized statement showing the amount due by the particular governmental unit, subdivision, or agency. The Comptroller shall have authority, subject to the approval of the Governor, to draw his warrant on the State Treasurer, payable to the treasurer of any such county, in payment of the state's pro rata of the cost and expenses of any inventory or appraisal. (Acts 1939, No. 400, p. 524; Code 1940, T. 51, §99.)
AL Code § 40-3-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-13 - Supervision of Preparation of Inventories or Appraisals.

Section 40-3-13Supervision of preparation of inventories or appraisals. Any inventory or appraisal of property taken or made under the provisions of this chapter shall be under the supervision and control of the county board of equalization or such other like board or agency vested with the final authority to inspect, review, revise, and fix the value of property for the purpose of taxation. All appraisers, clerks, or other employees employed for the purpose of making an inventory or appraisal under the provisions of this chapter shall be selected under and governed by the provisions of any countywide civil service law now or hereafter in effect in any such county. The governing body of any such county shall at all times have the right to determine the number of employees that shall be engaged in the making of any inventory or appraisal under the authority of this chapter and may increase or reduce the number of said employees at any time. The state Department of Revenue shall have authority to provide such supervision, supplies, and personnel to each of the several counties of the state as its appropriation budget and current activity will justify. (Acts 1939, No. 400, p. 524; Code 1940, T. 51, §100; Acts 1945, No. 462, p. 693.)
AL Code § 40-3-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-14 - How Compensation Payments Made.

Section 40-3-14How compensation payments made. All payments for compensation of the members of the county boards of equalization shall be made upon claims of the board members, duly verified as other claims against the state, county, or city, and approved by the Department of Finance, and shall constitute preferred claims. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §101.)
AL Code § 40-3-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-15 - Chairman of Board; Rules and Regulations.

Section 40-3-15Chairman of board; rules and regulations. It shall be the duty of the members of each board of equalization at the first meeting held after January first in each year to select one of its members to act as chairman of the board of equalization for the ensuing year and to make such rules and regulations as may be necessary to carry out the provisions of this chapter as to the assessment and valuation of property for taxation. The board of equalization shall have authority at any time to make such rules and regulations as it may deem necessary to carry out the provisions of this chapter not in conflict with the provisions hereof. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §102.)
AL Code § 40-3-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-17 - Meetings - Review of Assessments.

Section 40-3-17Meetings - Review of assessments. When the assessor shall have completed the assessment, valuation, and equalization work in his county as provided by law, he shall notify each member of the board of equalization, if such board is not required by law to serve full time, and such board shall meet on the second Monday in February or at such other date prior thereto as may be made possible by the completion of the work of the tax assessor and sit at the courthouse of the county, from day to day, until its duties are completed or its allotted number of days exhausted, and shall review, revise, correct, and fix the assessment values made by the tax assessor by raising or lowering the assessment of any person, partnership, corporation, or association, except such assessments as have been approved by the Department of Revenue, as to any or all of the items of his assessment, in such manner as to secure the assessment of property at the amount specified by law on its fair and reasonable market value. The majority of a board of equalization shall govern in fixing the value for assessment of all property before it for termination. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §104; Acts 1945, No. 462, p. 693; Acts 1959, No. 537, p. 1315.)
AL Code § 40-3-18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-18 - Meetings - Inspection of Tax Returns; Failure to Properly Return Property.

Section 40-3-18Meetings - Inspection of tax returns; failure to properly return property. It shall be the duty of the board of equalization to meet on the second Monday in March and sit as long as may be necessary to carefully examine and inspect all tax returns and assessments delivered to it by the county tax assessor. If the board finds that any taxpayer has neglected to make a return or has omitted from his return any property that should be returned, it shall be its duty to make up a return upon the proper blank with a description of the property to be assessed, which property it shall then proceed to value and equalize in the same manner as other property is valued and equalized by it, and to the value thus placed thereon shall be added a penalty of 10 percent for failure of the owner of such property to properly return the same. The secretary of the board shall by certified or registered mail, return receipt demanded, or in person give notice to the owner of any property which has been omitted from the tax return and has been assessed as provided in this section. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §105.)
AL Code § 40-3-19 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-19 - Meetings - Hearing Objections to Valuations.

Section 40-3-19Meetings - Hearing objections to valuations. For the purpose of hearing objections filed in writing to any assessments or valuations fixed as provided for herein, the boards of equalization shall sit at the courthouse in their respective counties on the date specified by the Department of Revenue in each year, and shall continue as long as may be necessary; provided, that the sitting shall not be extended beyond the second Monday in July, unless otherwise ordered by the Department of Revenue, to dispose of all cases where objections to valuations or assessments have been filed in writing by any taxpayer, as provided in this chapter. For the purpose of hearing objections filed in writing to any assessments or valuations fixed as provided for herein, in counties where the board of equalization serves full time, the boards of equalization shall sit at the courthouse in their respective counties, beginning on the date specified by the Department of Revenue, to dispose of all cases where objections to valuations or assessments have been filed in writing by any taxpayer, as provided in this chapter. At the sitting the property owner may appear in person, or by agent or attorney, and produce evidence in support of objections, if any, to any assessment or valuation heretofore made, and it shall be the duty of the county board of equalization to examine under oath any complaining property owner and to examine any other witnesses under oath as to the fair and reasonable market value of the property of the owner, and if it is found from the evidence that the valuation theretofore placed was not the amount specified by law based on the reasonable market value of the property, whether more or less, then the valuation or assessment shall be corrected so that it will show the amount specified by law based on a fair and reasonable market value, and the corrected amount shall constitute the assessed value of the property. But if it is found from the evidence that the assessed value placed on the property was the amount specified by law based on a fair and reasonable market value thereof, the value shall stand as the assessed value of the property, unless an appeal is taken therefrom as provided by this chapter. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §107; Acts 1964, 1st Ex. Sess., No. 217, p. 299, §6; Act 2007-381, p. 757, §1.)