{"data":{"id":"us-al/ala.-code-40-7-47","jurisdiction":"us-al","citation":"Ala. Code § 40-7-47","heading":"Appeals - Trial.","body":"In the trial on appeal, the court shall direct or formulate the issue to be tried and shall determine both the facts and the law, unless a jury is demanded in writing by the taxpayer at the time of taking the appeal or within 10 days thereafter, which demand shall be filed in the court to which the appeal is taken.","path":["Title 40 Revenue and Taxation.","Chapter 7 Assessment of Taxes Generally.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-7-47","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"a4d01abcce12e887ad77a0108d4ce4371bee230ee6494e9a5b1850ec73b46cdc","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-7-46","next":"us-al/ala.-code-40-7-48"},"notice":"GroundRules: Original legal text. Not legal advice."}