(a) The county commission shall be responsible for securing legal counsel to represent the state and county in all property tax cases appealed to the circuit court in the county. The district attorneys and state and county officials are prohibited from representing taxpayers in any controversy between taxpayers and the state or county; however, a district attorney or county official may appear where the value of his or her own property is in controversy. The county may retain legal counsel to handle a property tax appeal or, when available pursuant to coverage provided by a self-insurance fund created under Chapter 30 of Title 11, utilize legal counsel provided through that coverage. In each case where the county commission employs its own legal counsel for a property tax case appeal, the county commission, in consultation with the local tax official, shall adopt a resolution approving the employment of the counsel. All expenses incurred by the county commission in complying with this section shall be paid from the budget of the county board of equalization as provided in Section 40-7-68.
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Terms Used In Alabama Code 40-3-26

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • Personal property: All property that is not real property.
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
(b) In addition to the appearance specifications provided in Section 40-3-25, the county tax assessing official may appear in his or her official capacity and defend on behalf of the state in any appeal in which the taxable value of real or personal property is at issue. The appearance of the tax assessing official in the action shall be considered an appearance of the state, unless the Department of Revenue files a notice of appearance or subsequently intervenes on behalf of the state. The tax assessing official may act in the appeal as appropriate and necessary to defend the taxable value of real or personal property. The appearance provided for in this subsection shall not extend beyond this section unless otherwise provided by law.
(c) In addition to all other powers granted to the board of trustees of a self-insurance fund created pursuant to Chapter 30 of Title 11, the board of trustees of the fund may provide legal counsel for property tax cases appealed to the circuit court. Coverage, when available, shall be treated as a claim filed under Chapter 30.
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