Alabama § 40-3-22 - Failure to Perform Duties Within Specified Time Not Fatal Defect.
Full text of Alabama Code of Alabama § 40-3-22 — Failure to Perform Duties Within Specified Time Not Fatal Defect., with citation guidance and answers to common questions.
§ 40-3-22. Failure to Perform Duties Within Specified Time Not Fatal Defect.
The failure of the tax assessor, board of equalization, or the Department of Revenue or its agents to perform any of the duties of assessing and valuing property or hearing objections to assessment valuations, at the time prescribed, or to complete such duties within the time prescribed by this chapter, shall not invalidate any assessment or any act of such tax assessor, board of equalization, or Department of Revenue or its agents made or done after the expiration of such time. The duty of the tax assessor to inspect and examine real property in his county is directory, and failure to do so shall not invalidate assessments and valuations made by the assessor or the board of equalization or the Department of Revenue or its agents.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-3-22
What does Code of Alabama § 40-3-22 cover?
Section 40-3-22 ("Failure to Perform Duties Within Specified Time Not Fatal Defect.") 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 § 40-3-22?
A common citation format is "Code of Alabama § 40-3-22" (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 § 40-3-22 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.