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ADOR - Final Assessment Appeal Rights

 

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FINAL ASSESSMENT APPEAL RIGHTS

The Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act guarantees you certain rights of appeal regarding your assessment.  If you intend to appeal your final assessment, you must do so within thirty (30) days from the date of issuance. 

An appeal may be made in one of the following two ways; you must choose one way and follow the instructions exactly.

1. You may appeal your final assessment to the Administrative Law Division of the Department of Revenue.  To do so, you must notify the Administrative Law Judge in writing of your intent to appeal.  The written appeal notice should contain your name, address, telephone number, type of tax, and the tax period(s) being appealed. Your notice of appeal must also contain a detailed statement of the specific reasons for your appeal. Your appeal may be dismissed if you fail to specify your objections to the final assessment in your notice of appeal. Attach a photocopy of the final assessment to your notice of appeal. If you choose to appeal to the Administrative Law Division, you must file your written notice of appeal within thirty (30) days of the final assessment date. If you mail your appeal through the U.S. mail, it will be considered as timely filed if it is postmarked within the thirty (30) day time period, unless the 30th day falls on a weekend or U.S. holiday. In such cases, the next working day would apply. File your appeal with the Administrative Law Judge at the following address:
 
Alabama Department of Revenue Administrative Law Division P.O. Box 327130 Montgomery, AL 36132-7130
2. In the alternative, you may elect to appeal your final assessment to the circuit court.  This may be done in either Montgomery County, Alabama, or in the circuit court of the Alabama county in which you reside or have a principal place of business.  The written appeal should contain your name, address, telephone number, type of tax, and tax period(s) being appealed.
  If you choose to appeal to circuit court, you must file your written notice of appeal within thirty (30) days of the final assessment date with both the Secretary of the Alabama Department of Revenue and the clerk of the circuit court in the county where you file your appeal.  Mail the Revenue Department's copy to the following address:
 
Secretary of the Department
Alabama Department of Revenue P.O. Box 327001 Montgomery, AL 36132-7001
  Additionally, if you elect to appeal to the circuit court, you must either pay the assessment in full or post a supersedeas bond with the court in double the amount of the assessment.  However, if you have a total net worth of $20,000 or less, you may qualify for a special exception, which provides for the filing of an appeal without either paying the assessment or posting a bond first (Section 40-2A-9(g)(1), Code of Alabama 1975).  For more information on this exception, you should contact the circuit court clerk in the county in which you plan to make your appeal.
  If you do not wish to appeal the final assessment, your payment for the total amount should be attached to the notice and forwarded to the address shown on the final assessment.  A final assessment which is not appealed is as conclusive as a judgment of a circuit court. The Department may then proceed with collection by either execution, garnishment, or levy as provided by Section 40-29-23, Code of Alabama 1975.

Important: If you have any questions regarding your final assessment or if you want payment information, you should call the telephone number provided with your final assessment.
 
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