Alabama Statutes

§ 40-21-23 — Notice of Valuation Sent by Department

Alabama·Title 40 Revenue and Taxation·Ch. 21 Public Utilities·Art. 1 General Provisions
After computing the valuation of the tangible and intangible property of a public utility taxpayer, the Department of Revenue shall notify the taxpayer and assess such value in accordance with the procedures set forth in Chapter 2A of this Title 40.

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Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §164; Acts 1992, No. 92-186, p. 349, §61.)

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