§ 40-3-25 — Appeals - Procedure

Alabama § 40-3-25

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 3: County Boards of Equalization

Text

(a) All appeals from the rulings of the board of equalization fixing the value of property shall be taken within 30 calendar days of the date of the notice required under Section 40-3-21. The taxpayer shall file notice of the appeal with the secretary of the board of equalization and with the clerk of the circuit court and shall file bond with and approved by the clerk of the circuit court, conditioned to pay all costs, and the taxpayer or the state shall have the right to demand a trial by jury by filing a written demand within 10 days after the appeal is taken.
(b)
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for the preceding tax year before the same becomes delinquent
. In cases where the board of equalization has not issued its final ruling fixing the assessed value of the property on or before November 30, the taxpayer shall be granted 30 calendar days from the final decision to either pay the taxes due without penalty or to file an appeal with the circuit court and pay the taxes due as fixed for assessment for the preceding tax year without penalty. Upon failure to pay the taxes due as fixed for assessment for the preceding tax year
, the court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal the taxpayer has executed a supersedeas bond with sufficient sureties to be approved by the clerk of the circuit court in double the amount of taxes, payable to the State of Alabama, conditioned to pay all taxes, interest, and costs due the state, county, or any agency or subdivision thereof.
(c) Appeals under this section
shall be preferred cases. If from all the evidence the court is of the opinion that the valuation is either too high or too low, it shall render a judgment fixing
the
valuation as it may deem fit. The circuit court shall so far as practicable hear
the
appeals according to the general rules and procedure of courts, but, when acting under this chapter or acquiring jurisdiction as provided herein, it shall have no power to enjoin or suspend the collection of any taxes due. It shall decide all questions as to the legality of the assessment and the valuation of the property. The original assessment sheet or a certified copy, showing the assessment by the board of equalization, shall be sufficient appearance by the state and shall make out a prima facie case.
(d)
From the judgment of the circuit court, either the state or the taxpayer may appeal directly to the Supreme Court of Alabama within 42 days of the entry of
the
judgment. Upon
the filing of the
appeal to the circuit court or to the Supreme Court, the court shall ascertain and determine by its judgment the amount of tax which was invalid or which was excessive both as to the amount paid to the state, counties, county boards of education, municipalities, or other governmental agencies receiving any part of
the
taxes
. Upon
presentation of a certified copy of the judgment to the Comptroller,
the Comptroller
shall
draw
a
warrant on the State Treasurer in favor of
the
taxpayer for
the
amount
determined by
the judgment of the court
to have
been erroneously paid to the state together with interest from the date of payment, and
a
warrant of the Comptroller shall be paid out of any funds in the State Treasury as a current obligation of the year in which
the
refund is ordered.
(e)
Upon presentation of a certified copy of
the
judgment to the county commission, or upon presentation of a certified copy of
the
judgment to a county board of education or to the city council or other governing body of any municipality, or upon presentation of a certified copy to the governing body of any other agency of the state which may have received any part of
the
tax erroneously paid as determined by the judgment, it shall be the duty of the county commission or the county board of education or of the city council or other governmental body of a municipality or of the governmental body of any other agency receiving any part of
the
taxes to draw its warrants on the treasurer of
the
county, school board, municipality, or other agency in favor of the taxpayer for
the
amount of
the
tax as may have been erroneously paid to
the
county, school board, municipality, or other agency, together with interest from the date of payment, and
the
amount shall constitute a preferred claim of the current year in which
the
refund is ordered, and the respective treasurers
shall
refund
the
amounts received by
the
county, school board, municipality, or other agency, with interest as herein provided.
(f)
If the judgment of the court shall fix an assessment greater than that upon which the taxes have been paid on the assessment appealed from, the court shall fix and determine the amount of
excess, and the taxpayer and the sureties on
the taxpayer’s
appeal bond shall be adjudged to pay taxes due by reason of
the
increased assessment with interest from the date of judgment, and the lien and priorities of the state and counties or other agencies shall apply to
the
additional amount as in other cases. The court, in fixing the assessment, shall order the assessing authorities to apportion the same and the collecting authorities to collect taxes thereon for the several taxing subdivisions in the manner provided by law.
(g)
The Department of Revenue may adopt rules for the implementation and administration of this act.

Legislative History

(Acts 1939, No. 143, p. 178; Code 1940, T. 51, §110; Act 2023-499, §§ 1, 2.)