Alabama § 40-3-10 - Inventory and Appraisal of Property in Certain Counties.
Full text of Alabama Code of Alabama § 40-3-10 — Inventory and Appraisal of Property in Certain Counties., with citation guidance and answers to common questions.
§ 40-3-10. Inventory and Appraisal of Property in Certain Counties.
The county boards of equalization or other like boards or agencies with final authority to fix the value of property for the purposes of taxation, in all counties of the state having a population of 140,000 or more according to the last or any subsequent federal census, shall have the power and authority, from time to time, subject to the approval of the governing body of any such county, to provide for the inventory and appraisal of all taxable property of such counties, except that subject to assessment by the Department of Revenue, as a basis for the final appraisal, valuation, and equalization of the assessments of property in such counties.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-3-10
What does Code of Alabama § 40-3-10 cover?
Section 40-3-10 ("Inventory and Appraisal of Property in Certain Counties.") 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 § 40-3-10?
A common citation format is "Code of Alabama § 40-3-10" (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 § 40-3-10 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.