Ala. Code
Code of Alabama

Ala. Code § 40-3-19 (2026)

Meetings - Hearing Objections to Valuations.

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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.)

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1980–2025 · leading case: State v. Int'l Paper Co., 394 So. 2d 28 (Ala. Civ. App. 1980).
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State v. Int'l Paper Co., 394 So. 2d 28 (Ala. Civ. App. 1980). · cites it 3× “” § 40-3-19. The Board met during the time prescribed by § 40-3-19 and made a report of its actions on June 29, 1979.”
Bd. of Equalization v. Shelby 39, LLC, 140 So. 3d 941 (Ala. 2013). “After the hearing, the Board sets the final valuation, see § 40-3-19, Ala.Code 1975, and the taxpayer may appeal that final valuation to the appropriate circuit court under § 40-3-24.”
Target Corp. v. Jefferson Cnty. Bd. of Equalization, 197 So. 3d 1006 (Ala. Civ. App. 2015). “See § 40-3-19, Ala.Code 1975 (providing for an opportunity for a hearing on ad valorem tax assessments “on the date specified by the Department of Revenue”).”
Walter F. Scott III v. Alabama Dep't of Revenue, 434 So. 3d 410 (Ala. 2025). “See §§ 40-3-19 and 40-3-24, Ala. Code 1975. If the taxpayer still disagrees with the Board's valuation, the taxpayer may then appeal to the circuit court with jurisdiction where the property in question is located.”
Blackston v. Alabama Dep't of Revenue, 51 So. 3d 360 (Ala. Civ. App. 2010). “That process results in a final valuation by the Board, see § 40-3-19, and the whole of Chapter 3 makes it clear that that final valuation is the one from which the taxpayer may appeal under §§ 40-3-24 (“Appeals — Right”) and 40-3-25.”
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