Alabama § 45-41-72.50 Personnel; Costs

Alabama Statutes

§ 45-41-72.50 — Personnel; Costs

Alabama § 45-41-72.50

JurisdictionAlabama

Title 45Local Laws

Ch. 41Lee County

Art. 7County Commission

Part 3Duties

Subpart 3Valuation of Property

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Bluebook

Ala. Code § 45-41-72.50 (2026).

Text

(a)(1) The Lee County Commission shall employ sufficient appraisers, mappers, and clerical personnel to maintain on a current basis the appraisal and mapping of all real property and valuation of personal property within Lee County.

(2)The cost of the maintenance program for the continued equalization of ad valorem taxes shall be prorated by the Lee County Commission to each agency receiving ad valorem tax from property in Lee County on the basis of the appropriation of the monies received by each agency in Lee County to the total amount received by all agencies in Lee County. It is the intent of this section that all cost necessary for the ad valorem maintenance program be prorated among all agencies receiving ad valorem tax funds in Lee County.

(b)The State Commissioner of Revenue shal

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(a)(1) The Lee County Commission shall employ sufficient appraisers, mappers, and clerical personnel to maintain on a current basis the appraisal and mapping of all real property and valuation of personal property within Lee County.
(2) The cost of the maintenance program for the continued equalization of ad valorem taxes shall be prorated by the Lee County Commission to each agency receiving ad valorem tax from property in Lee County on the basis of the appropriation of the monies received by each agency in Lee County to the total amount received by all agencies in Lee County. It is the intent of this section that all cost necessary for the ad valorem maintenance program be prorated among all agencies receiving ad valorem tax funds in Lee County.
(b) The State Commissioner of Revenue shall prescribe the functions, duties, and responsibilities of these personnel to insure all property is properly appraised, mapped, and valued in accordance with the law.
(c) The Lee County Tax Collector shall collect the cost of this appraisal and mapping program, which will be borne by each agency and funds receiving ad valorem tax revenues based on its pro rata share of the total funds received.