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Terms Used In Alabama Code 40-7-63

  • Appraisal: A determination of property value.
  • property: includes both real and personal property. See Alabama Code 1-1-1

The appraisal of property shall be commenced and completed for each county at the earliest dates consistent with good business and sound appraisal practices, but in any event completed not later than two years from January 19, 1972.