Alabama § 40-3-27 - Appeals - Duty to Disclose Information.
Full text of Alabama Code of Alabama § 40-3-27 — Appeals - Duty to Disclose Information., with citation guidance and answers to common questions.
§ 40-3-27. Appeals - Duty to Disclose Information.
(a) For protests and appeals of commercial and industrial property, operating as such at the time of valuation, any party that intends to offer into evidence a sale or lease transaction as evidence of the value of the property that is the subject of the protest before the board of equalization or appeal before the circuit court, shall have an affirmative duty to disclose both of the following:
(1) Whether the proposed comparable property was occupied or unoccupied at the time of the transaction.
(2) Whether the proposed comparable property was subject to any use, deed, or lease restriction at the time of the transaction that prohibits the property, on which a building or structure sits, from being used for the purpose for which the building or structure was designed, constructed, altered, renovated, or modified.
(b) The purpose of the disclosure is to allow the court to determine whether the proposed comparable property is similarly situated to the subject property. Failure to disclose this information at the time the sale or lease transaction is offered into evidence shall result in the proffered evidence being deemed inadmissible.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-3-27
What does Code of Alabama § 40-3-27 cover?
Section 40-3-27 ("Appeals - Duty to Disclose Information.") 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 § 40-3-27?
A common citation format is "Code of Alabama § 40-3-27" (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 § 40-3-27 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.