Alabama Statutes
§ 40-3-22 — Failure to Perform Duties Within Specified Time Not Fatal Defect
Alabama § 40-3-22
This text of Alabama § 40-3-22 (Failure to Perform Duties Within Specified Time Not Fatal Defect) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-3-22 (2026).
Text
The failure of the tax assessor, board of equalization, or the Department of Revenue or its agents to perform any of the duties of assessing and valuing property or hearing objections to assessment valuations, at the time prescribed, or to complete such duties within the time prescribed by this chapter, shall not invalidate any assessment or any act of such tax assessor, board of equalization, or Department of Revenue or its agents made or done after the expiration of such time. The duty of the tax assessor to inspect and examine real property in his county is directory, and failure to do so shall not invalidate assessments and valuations made by the assessor or the board of equalization or the Department of Revenue or its agents.
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Legislative History
(Acts 1939, No. 143, p. 178; Code 1940, T. 51, §111.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-3-22, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-3-22.