Ala. Code § 40-3-21
Current through the 2024 Regular Session.
When the work of hearing objections against values fixed on taxable property has been completed by the board of equalization, the secretary of the board shall immediately send notice by mail to each taxpayer with a notification of the board's decision. The secretary of the board shall enter upon the tax return lists the corrected values, if any changes have been made therein, which changed or altered value shall be the taxable value of the property or properties, unless an appeal is taken as herein provided or unless otherwise ordered by the Department of Revenue.
Ala. Code § 40-3-21 (1975)