{"data":{"id":"us-al/ala.-code-40-21-23","jurisdiction":"us-al","citation":"Ala. Code § 40-21-23","heading":"Notice of Valuation Sent by Department.","body":"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.","path":["Title 40 Revenue and Taxation.","Chapter 21 Public Utilities.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-21-23","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"24691e86b3f2e474de73c7bf75b50ea151201539ab865a9b97dc584babed3ad1","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-21-22","next":"us-al/ala.-code-40-21-25"},"notice":"GroundRules: Original legal text. Not legal advice."}