Statutes > Alabama Statutes > Title 40 — REVENUE AND TAXATION. > Chapter 21 — PUBLIC UTILITIES. > Section 40-21-23 Notice of valuation sent by department.

Section 40-21-23 Notice of valuation sent by department.

Section 40-21-23

Notice of valuation sent by department.

After computing the valuation of the tangible and intangible property of a public utility taxpayer, the Department of Revenue shall notify the taxpayer and assess such value in accordance with the procedures set forth in Chapter 2A of this Title 40.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §164; Acts 1992, No. 92-186, p. 349, §61.)