reglab/housing_qa huggingface dataset:
AL Code § 40-7-67 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 1 - General Provisions.|Section 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.

Section 40-7-67Department 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. (a) Should any county fail or refuse for any reason to comply with the provisions of this division, the Department of Revenue shall employ qualified appraisers and/or let any contract necessary to accomplish the requirements of its directives and legal requirements as to property reappraisal. (b) When it becomes necessary for the Department of Revenue to reappraise any county for the purpose of ad valorem taxation equalization, the Department of Revenue shall hire the necessary personnel from an employment register furnished them by the State Personnel Department. When any of the several counties elects to reappraise its particular county under the requirements and criteria set up by the Department of Revenue for such reappraisal program, the employees of the several counties shall meet the same requirements as set forth by the Department of Revenue for the state without becoming employees of the state Merit System. Approved appraisers must be certificate holders or members of a recognized appraisal association or have at least five years' appraisal experience certified to by recognized lending associations, such as banks or companies who are approved by the Veterans Administration or the U.S. Department of Housing and Urban Development or Federal Reserve Board. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §8.)
AL Code § 40-7-68 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 1 - General Provisions.|Section 40-7-68 - Cost of Program for Equalization of Ad Valorem Taxes to Be Prorated Among County Agencies.

Section 40-7-68Cost of program for equalization of ad valorem taxes to be prorated among county agencies. The cost of any program for the equalization of ad valorem taxes shall be prorated by each county governing body to each agency therein on the basis of the proportion of the moneys received by each agency in the county to the total amount received by all agencies of such county. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §9.)
AL Code § 40-7-69 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 1 - General Provisions.|Section 40-7-69 - Authority to Issue Revenue Bonds to Finance Program.

Section 40-7-69Authority to issue revenue bonds to finance program. The county governing bodies of the several counties are hereby authorized to issue any revenue bonds or warrants deemed essential in accordance with existing statutes and laws of the State of Alabama to meet their financial obligations under a property reappraisal program; provided, that any revenue bonds or warrants issued for a property reappraisal program other than that required by this article shall be approved by the Legislature. The heretofore stated provision for financing is hereby authorized to be applied by the state to cover the expenses necessarily incurred to finance the reappraisal of property in any and all counties, whenever it shall become necessary for the Department of Revenue to conduct the property reappraisal program in such county. The proceeds from such bonds or warrants issued by the state or county shall be repaid on the same proration basis as set out previously in Section 40-7-68. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §10.)
AL Code § 40-7-70 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 1 - General Provisions.|Section 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.

Section 40-7-70Annual 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. There is hereby appropriated to the Department of Revenue the sum of $250,000 per annum to be used by said department to pay the expense of its compliance with the provisions of this division and to establish a fund which shall be used by the said department to maintain a program for the equalization of ad valorem tax assessments in this state. Whenever the amount in this fund exceeds the sum of $2,500,000, such excess shall revert to the General Fund of the state. This appropriation shall commence on January 19, 1972. This appropriation shall be over and above any expense incurred by the Department of Revenue in the event it becomes necessary for the Department of Revenue to reappraise any particular county or contract for the reappraisal of any county. Furthermore, the aforementioned appropriation of $250,000 per annum shall be credited against the state's portion of that expense for carrying out the reappraisal program in each of the several counties of the state. Should it become necessary for the Department of Revenue to reappraise and equalize, or make any contract for the reappraisal and property equalization of any county, the state is hereby authorized to charge the respective county governing body with only that part of the expense which would be the pro rata share normally charged to each local governmental agency of the county; and the state shall contribute its pro rata share, and the same shall be credited against the total expenditure involved for each such county. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §11.)
AL Code § 40-7-71 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 1 - General Provisions.|Section 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.

Section 40-7-71Department 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. Where the property of a county has been appraised at its fair and reasonable market value as required by this division to the reasonable satisfaction of the Department of Revenue, this fact shall be certified to the county board of equalization and to the tax assessor of such county, and such values shall be the basis for the equalization of the assessments for ad valorem taxes in such county for the next tax year. The fair and reasonable market values certified shall be prima facie correct for assessments for such tax year, but shall be subject to review by the county board of equalization which after a hearing of the complaint of a property owner shall fix the fair and reasonable market value at the amount it deems to be proper. The county board of equalization shall not hold a hearing as provided herein without giving due notice of such hearing to the county governing body and the Department of Revenue, one or both of which shall be represented at such hearing. Either the property owner or the state may appeal from the finding of the county board of equalization. Such appeal shall be to the circuit court of the county where the property is located. The hearing granted by the county board of equalization shall be in accordance with the procedure set out in Section 40-3-16; provided, that the board may begin the hearing of protests as soon as property owners have been notified of the fair and reasonable market value attributed to their property and shall continue sitting for the purpose of such hearings until all who protest have been heard. Where the members of the county board of equalization are paid on a per diem basis, compensation for any days the members are required to perform duties under this division which are in addition to the days for which they will be paid under normal appropriations and allocations shall be paid by the county governing body from the funds provided by this division. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §12.)
AL Code § 40-7-72 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 1 - General Provisions.|Section 40-7-72 - Additional Appropriations.

Section 40-7-72Additional appropriations. There is hereby appropriated to the Department of Revenue to be used in the program of ad valorem tax equalization provided for in this division, and shall be paid over to the Department of Revenue for this purpose, any other law to the contrary notwithstanding, for the fiscal year ending September 30, 1972, $1,000,000, and for the year ending September 30, 1973, $3,000,000, which amounts shall be the first claim against the funds from which appropriated. The funds here appropriated shall be drawn one third from any Alabama Beverage Control Board income otherwise required by law to be distributed to the several counties and two thirds from the tax levied by Section 40-21-58. This division shall in no way change the distribution of the remainder of the funds from which these appropriations are made. The funds hereby appropriated shall be used by the Department of Revenue to finance the reappraisal program required by this division in any county which for any reason cannot issue the bonds or warrants provided for in Section 40-7-69. Any amount expended by the Department of Revenue on behalf of any county, less the part of the cost to be borne by the state, shall be repaid to the state with interest at the rate of five percent per annum, one tenth of the total for each of 10 successive years beginning with the fiscal year next following the year for which the reappraised values are used as a basis for ad valorem tax assessments. This obligation shall be the first claim against any ad valorem taxes collected in a county for which the funds provided herein are used. The state and each agency of such county shall bear its pro rata share of the costs on the basis of the revenue received from ad valorem taxes. The amounts repaid to the state shall be redistributed to the funds from which appropriated. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §13.)
AL Code § 40-7-74 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 1 - General Provisions.|Section 40-7-74 - Administration of Program.

Section 40-7-74Administration of program. The statewide property reappraisal program shall be administered by the Commissioner of Revenue, State of Alabama, and supervised by the chief of the ad valorem tax division. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §15.)
AL Code § 40-7-73 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 1 - General Provisions.|Section 40-7-73 - Avoidance or Frustration of Provisions or Intent of Article.

Section 40-7-73Avoidance or frustration of provisions or intent of article. Any public official having responsibility in the statewide equalization program who deliberately commits any act or deed to avoid or in any way frustrate the provisions or intent of this article shall be charged with a misdemeanor and shall, if convicted, be subject to a fine of not more than $500 for each such offense. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §14.)
AL Code § 40-7-75 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 1 - General Provisions.|Section 40-7-75 - Reappraisal of Taxable Property in Marshall County.

Section 40-7-75Reappraisal of taxable property in Marshall County. (a) Pursuant to this division, the Alabama Department of Revenue shall immediately initiate the implementation of a program of reappraisal of all taxable property in Marshall County. (b) Prior to the completion of the reappraisal provided in subsection (a), the valuations of taxable property in Marshall County for the current taxable year shall be the same as the valuations for the 1995 taxable year. (Act 97-811, 1st Ex. Sess., §§1, 2.)
AL Code § 40-7-90 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.|Section 40-7-90 - Definitions.

Section 40-7-90Definitions. For purposes of this division, the following terms shall have the respective meanings ascribed by this section: (1) COUNTY. Each county in the state. (2) GOVERNING BODY. The commission or other governing body of a county. (3) MUNICIPALITY. A municipal corporation in the state. (4) STATE. The State of Alabama. (5) PROPERTY REAPPRAISAL ACT. Division 1 of this article. (6) APPRAISAL COSTS. The costs of the appraisal of property in a county made pursuant to the requirements of the Property Reappraisal Act. (7) TAX RECIPIENT BODY. The state, the county, each municipality located wholly or partly within the corporate limits of such county, the board of education of such county, each city board of education organized with respect to a municipality located wholly or partly within the county, each public hospital corporation (including each public hospital board, public hospital association, or other public hospital corporation) that receives, under any statute or constitutional amendment, any part of an ad valorem tax levied for public hospital purposes, and every other public body or public entity that receives, pursuant to any statute or constitutional amendment, any part of the proceeds from any ad valorem tax levied in the county or in any part thereof. (Acts 1973, No. 1092, p. 1855, §2.)
AL Code § 40-7-91 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.|Section 40-7-91 - Legislative Intent.

Section 40-7-91Legislative intent. It is the intention of the Legislature by the passage of this division to authorize each county in the state to finance, by the sale and issuance of interest-bearing warrants of such county, the payment of all or part of the costs of the appraisal of property in such county that is required by the provisions of Division 1 of this article. This division shall be liberally construed in conformity with the said intention. (Acts 1973, No. 1092, p. 1855, §1.)
AL Code § 40-7-92 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.|Section 40-7-92 - Authorization to Issue Warrants.

Section 40-7-92Authorization to issue warrants. Each county shall have the power from time to time to sell and issue interest-bearing warrants of such county for the purpose of paying appraisal costs or any part thereof. Such warrants may be in such denomination or denominations, may have such maturity or maturities not exceeding 20 years from their date, may bear interest from their date at such rate or rates payable at such times, may be payable at such place or places within or without the state, may be sold at such time or times and in such manner, whether publicly or privately, may be executed in such manner and may contain such terms not in conflict with the provisions of this division, all as the governing body of such county may provide in the proceedings wherein the warrants are authorized to be issued. All such warrants shall evidence general obligation indebtedness of the county by which they are issued, and the full faith and credit of the county shall be irrevocably pledged for the payment of the principal thereof and interest thereon. The proceeds derived from the sale of any such warrants shall be used solely for the purpose for which they are authorized to be issued, including the payment of any expenses incurred in connection with the issuance thereof. (Acts 1973, No. 1092, p. 1855, §3.)
AL Code § 40-7-93 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.|Section 40-7-93 - Special Pledges for Payment.

Section 40-7-93Special pledges for payment. The governing body of the county issuing any such warrants may, in its discretion, assign and specially pledge for the payment of the principal of and interest on such warrants, so much as may be necessary for said payment of any one or more of the following (or any part thereof): (1) The general annual ad valorem tax of one half of one percent which the county is authorized to levy without reference to the purpose thereof under the provisions of Section 215 of the Constitution of Alabama of 1901. (2) The proceeds from any other tax (including any ad valorem tax and any privilege, license, or excise tax) that at the time of the issuance of the said warrants may lawfully be used by the county for payment of such principal and interest. (3) Any other revenues of, or funds available to, the county that at the time of the issuance of the said warrants may lawfully be used by the county for payment of such principal and interest, including (but without limiting the generality of the foregoing) any payments that may be payable to the county under the proration provisions of Division 1 of this article. To the extent necessary and sufficient for making the payments in respect of which such pledge is made, any tax or other revenues or funds pledged pursuant to the provisions of this section shall constitute a trust fund or funds which shall be impressed with a lien in favor of the holders of the warrants to the payment of which such sums are pledged. In the event that more than one pledge should be made with respect to any tax, revenues, or funds, the pledge of which is herein authorized, then such pledges shall take precedence in the order in which they are made unless the proceedings making such pledge shall expressly provide that such pledge shall be on a parity with or subordinate to a subsequent pledge thereof. All warrants for which the pledge authorized in this section may be made shall constitute preferred claims against that portion of the said tax or taxes, revenues, or funds so pledged (subject to any prior lawful pledges thereof that may then have been made pursuant to the provisions of this or any other statute) and shall have preference over claims incurred for appraisal costs and any other claims for any other purpose whatsoever. (Acts 1973, No. 1092, p. 1855, §4.)
AL Code § 40-7-94 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.|Section 40-7-94 - Authorization to Issue Refunding Warrants.

Section 40-7-94Authorization to issue refunding warrants. Each such county may in like manner from time to time issue refunding warrants, either by sale or by exchange, for the purpose of refunding a like or greater principal amount of warrants then outstanding which were issued under the provisions of this division and the interest thereon and paying any premium necessary to be paid to retire the outstanding warrants refunded thereby. The provisions of this division applicable to the warrants so refunded shall likewise be applicable to such refunding warrants. (Acts 1973, No. 1092, p. 1855, §5.)
AL Code § 40-7-95 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.|Section 40-7-95 - Warrants to Be Legal Investments for Trust Funds.

Section 40-7-95Warrants to be legal investments for trust funds. Unless otherwise directed by the court having jurisdiction thereof or by the document that is the source of authority, a trustee, executor, administrator, guardian, or one acting in any other fiduciary capacity may, in addition to any other investment powers, invest trust funds in warrants issued under the provisions of this division. (Acts 1973, No. 1092, p. 1855, §6.)
AL Code § 40-7-96 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.|Section 40-7-96 - Issuance of Warrants Deemed to Constitute Audit and Allowance of Claim.

Section 40-7-96Issuance of warrants deemed to constitute audit and allowance of claim. The issuance of warrants and any interest coupons applicable thereto, pursuant to the provisions of this division and in accordance with the authorization of the governing body of the county issuing such warrants, shall be deemed to constitute an audit and allowance by such governing body of a claim, in the aggregate principal amount of such warrants and interest coupons, against the county and against any tax proceeds and any revenues or funds, or any thereof, pledged for payment of such warrants pursuant to the provisions of this division. No proof of registration or other audit or allowance of such claim shall be required, and such warrants and interest coupons shall, from and after the date of their lawful issuance, be deemed to be allowed claims against the county by which they were issued and against any tax proceeds, revenues and funds, or any of them, so pledged thereof. (Acts 1973, No. 1092, p. 1855, §7.)
AL Code § 40-7-97 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.|Section 40-7-97 - Conflicts With Other Laws.

Section 40-7-97Conflicts with other laws. Insofar as the provisions of this division may be inconsistent with the provisions of any other law, the provisions of this division shall control, it being hereby specifically declared that the provisions of Section 11-8-10 shall not be applicable to the warrants issued under the provisions of this division. (Acts 1973, No. 1092, p. 1855, §8.)