Alabama § 40-3-21 - Tax Assessor to Enter Corrected Values.
Full text of Alabama Code of Alabama § 40-3-21 — Tax Assessor to Enter Corrected Values., with citation guidance and answers to common questions.
§ 40-3-21. Tax Assessor to Enter Corrected Values.
(a) 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.
(b) The Department of Revenue may adopt rules for the implementation and administration of this act.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-3-21
What does Code of Alabama § 40-3-21 cover?
Section 40-3-21 ("Tax Assessor to Enter Corrected Values.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-3-21?
A common citation format is "Code of Alabama § 40-3-21" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-3-21 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.