Ala. Code § 45-37-241.40
Any owner of any property or any person having an interest therein shall have the right to protest any valuation placed on the property by the board of equalization. Protests shall be in such form and shall be heard in such manner as now provided for by law except that the board of equalization in the counties shall have the right to fix the time and place of hearing protests at any time after the protests are filed, by giving the person filing the protest notice of the time and place as provided for by law, provided further that all protest shall be filed prior to May 15 and shall be heard and determined on or before July 1 subsequent to the filing of the same. Provided further, however, in counties where the board of equalization serves full time, protests shall be filed in writing within 45 days of the date of the certified docket or prior to May 15, whichever falls first and shall be heard and determined on or before the second Monday in July subsequent to the filing of the same unless otherwise ordered by the State Department of Revenue. Any protests may be filed after October 1, and shall be deemed a protest to the valuations for the tax year beginning October 1. Provided, also, in counties where the board of equalization is required to serve full time, the board of equalization shall, when a sufficient amount of written protests to assessed valuations are accumulated after October 1 for a day's docket, sit from eight a.m. to five p.m., at the courthouse in their respective counties, to dispose of such written protest cases as provided by law. Upon the final hearing of each protest, the board of equalization shall enter a final judgment giving the date of the same and shall immediately certify the same to the tax assessor. In the event the board of equalization raises the assessed value of any property at any time, notice of such raise shall be given by regular mail, addressed to the party against whom the property is assessed.
Ala. Code § 45-37-241.40 (1975)