AL HB310

Requires county assessing officials to mail revised property valuation notices to taxpayers by no later than July 1 when property values are increased by the county board of equalization.

Mandates the board of equalization secretary immediately send notice by mail to each taxpayer notifying them of the board's decision on objections to property valuations.

Establishes a 30-calendar-day extension for taxpayers to pay taxes without penalty or file an appeal with circuit court when the Board of Equalization has not issued its final ruling by November 30.

Requires the tax assessor to enter corrected property values on tax return lists following the board of equalization's completion of hearings on valuation objections.

Makes nonsubstantive technical revisions to update existing tax code language to current style, and authorizes the Department of Revenue to adopt implementation rules.