Class/Scale
Find your class/scale
This should be determined by the JCBOE when the new home first goes on the
market and easy access to the interior is possible. I wonder if this is actually done
by dividing the new house sales price by square footage to determine class/scale?
The tables below define Class/Scale. Scale reported as + or - adjustments are
defined in AAM page 8-10 "special exterior features which may be observed and
interior features which may be recorded on the property record card.". This
definition states some specific reasons for adjustments. I would think that detail
reason should be required to support its use on each parcel. This is not done.
Lack of documented reasons invites careless and sloppy work. These
adjustments material affect the replacement value and any error can seriously
distort neighborhood land values.
AAM 8-9 Class Summary
AAM 8-11 through 8-17 Class Detail
AAM 8-30 Defines Base Rate for a Single Family Residence
(Problem)
Miscellaneous Improvements

Alabama Property Tax Information