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53 chapters · 1,875 sections in this title.
Ala. Code § 40-2-13 Photographic or Electronic Reproductions of Documents - to Have Force and Effect of Originals
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Such microfilm copies, photostatic copies, other similar photographic reproductions, computer output microfilm, or electronically recorded data of such above named documents shall for all purposes be deemed to be and have the force and effect of such documents themselves. A photo…
Ala. Code § 40-2-14 Photographic or Electronic Reproductions of Documents - Legislative Intent
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It is hereby declared to be the legislative intent to permit the Commissioner of Revenue to dispose of any documents required by law to be kept or maintained by the Department of Revenue in the event that photographic reproductions of such documents, computer output microfilm, or…
Ala. Code § 40-2-15 Notice of Setting Assessment Aside; Revaluation and Notice Thereof
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Whenever the Department of Revenue has set aside and held for naught any assessment of property, except as otherwise provided herein, it shall give notice by mail of such action to the tax assessor of the county in which the property involved is located and to the owner of such p…
Ala. Code § 40-2-16 Equalization of Valuation Generally
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It shall be the duty of the Department of Revenue to examine such of the tax records of the several counties as will enable it to ascertain whether the tax valuation of the various classes of property as made in the respective counties of the state, is reasonably uniform as betwe…