Ala. Code
Code of Alabama

Ala. Code § 40-3-1 (2026)

Creation; Composition; Qualifications of Members.

✓ official Alabama Legislature (ALISON) text, laws through the 2026 Regular Session
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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.)

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: Target Corp. v. Jefferson Cnty. Bd. of Equalization, 197 So. 3d 1006 (Ala. Civ. App. 2015).
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Target Corp. v. Jefferson Cnty. Bd. of Equalization, 197 So. 3d 1006 (Ala. Civ. App. 2015). “” The Board is an entity created pursuant to § 40-3-1, Ala.Code 1975, which provides, in pertinent part, that “[t]here 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…”
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