Alabama § 45-37-241.40 - Protests of Valuation.
Full text of Alabama Code of Alabama § 45-37-241.40 — Protests of Valuation., with citation guidance and answers to common questions.
§ 45-37-241.40. Protests of Valuation.
Any owner of any property or any person having an interest therein shall have the right to protest any valuation placed on the property by the board of equalization. Protests shall be in such form and shall be heard in such manner as now provided for by law except that the board of equalization in the counties shall have the right to fix the time and place of hearing protests at any time after the protests are filed, by giving the person filing the protest notice of the time and place as provided for by law, provided further that all protest shall be filed prior to May 15 and shall be heard and determined on or before July 1 subsequent to the filing of the same. Provided further, however, in counties where the board of equalization serves full time, protests shall be filed in writing within 45 days of the date of the certified docket or prior to May 15, whichever falls first and shall be heard and determined on or before the second Monday in July subsequent to the filing of the same unless otherwise ordered by the State Department of Revenue. Any protests may be filed after October 1, and shall be deemed a protest to the valuations for the tax year beginning October 1. Provided, also, in counties where the board of equalization is required to serve full time, the board of equalization shall, when a sufficient amount of written protests to assessed valuations are accumulated after October 1 for a day’s docket, sit from eight a.m. to five p.m., at the courthouse in their respective counties, to dispose of such written protest cases as provided by law. Upon the final hearing of each protest, the board of equalization shall enter a final judgment giving the date of the same and shall immediately certify the same to the tax assessor. In the event the board of equalization raises the assessed value of any property at any time, notice of such raise shall be given by regular mail, addressed to the party against whom the property is assessed.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-37-241.40
What does Code of Alabama § 45-37-241.40 cover?
Section 45-37-241.40 ("Protests of Valuation.") 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 § 45-37-241.40?
A common citation format is "Code of Alabama § 45-37-241.40" (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 § 45-37-241.40 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.