Clarification required
On 3/18/2008 I e-mailed the ADOR to clarify the following points:
1. Area is based on inside measurements. This seems to be clearly implied
by the AMM but I can not find it specifically stated. I have been told by the
JCBOE that they use outside dimensions.
2. The rates shown on the Sample ICS do not match the rates that appear in
the 2005 AAM. I believe this is due to the fact that the JCBOE uses the 2000
AAM. There must be some index that will make these base rates consistent
state wide.
On 4/7/2008 I had to e-mail the ADOR again asking them to tell me the
ADOR rules or regulations that answer these questions.
Still trying to get specific answers to these questions.
9/29/2008 - Still no response from ADOR. In re-reading the AAM 2005 page
7-2 talks of "perimeter dimensions". This is repeated in the Auburn
University appraisal notebook page 4-2.
Alabama Property Tax Information