Alabama § 45-37-242.02 - Correction of Errors.
Full text of Alabama Code of Alabama § 45-37-242.02 — Correction of Errors., with citation guidance and answers to common questions.
§ 45-37-242.02. Correction of Errors.
In Jefferson County whenever an error is found in the calculation of the amount of ad valorem taxes due or any mechanical error is found in the tax return, listing and valuing of property by the tax assessor upon assessments legally made, the tax assessor is hereby authorized to correct the same in his or her records. The tax assessor shall file in the record the proper evidence to support his or her action, and shall immediately certify same to the tax collector, and if a refund of taxes is due, the tax collector shall refund the monies out of the next monies collected. The taxpayer shall furnish proof of such payment to the satisfaction of the tax collector within two years from the date of such payment.
Frequently Asked Questions About Alabama § 45-37-242.02
What does Code of Alabama § 45-37-242.02 cover?
Section 45-37-242.02 ("Correction of Errors.") 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 § 45-37-242.02?
A common citation format is "Code of Alabama § 45-37-242.02" (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 § 45-37-242.02 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.