Ala. Admin. Code r. 810-4-1-.02 - Implementation Plan For Annual Equalization
(1) Purpose - This rule is issued pursuant to
the authority contained in §§
40-7-64 and
40-2-11, Code of Ala.
1975, for the purpose of establishing guidelines, procedures, and
a definite schedule for the annual equalization of real property values for ad
valorem tax purposes.
(2)
Procedures - All property values will be adjusted on an annual basis to reflect
current market value as of October 1st of each year, as prescribed in Addendum
0 (Annual Equalization Procedures) of the Property Tax Plan for Equalization
(ADV-1), as it may be amended from time to time.
Notes
Author: Derrick Coleman
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-2-11, 40-7-64, 40-11-1.5.
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