Alabama Statutes
§ 40-7-73 — Avoidance or Frustration of Provisions or Intent of Article
Alabama § 40-7-73
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 7Assessment of Taxes Generally
Art. 2Statewide Property Reappraisal
Div. 1General Provisions
This text of Alabama § 40-7-73 (Avoidance or Frustration of Provisions or Intent of Article) 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 § 40-7-73 (2026).
Text
Any public official having responsibility in the statewide equalization program who deliberately commits any act or deed to avoid or in any way frustrate the provisions or intent of this article shall be charged with a misdemeanor and shall, if convicted, be subject to a fine of not more than $500 for each such offense.
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Legislative History
(Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §14.)
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 § 40-7-73, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-7-73.