Section 40-3-26 Appeals - Representation of state; state and county officials not to represent taxpayers. - Alabama Statutes

Section 40-3-26

Appeals - Representation of state; state and county officials not to represent taxpayers.

The district attorneys, together with any special counsel employed by the Department of Revenue, with the approval of the Governor and Attorney General, shall represent the state and county in all tax cases appealed to the circuit court. The district attorneys and state and county officials are prohibited from representing taxpayers in any controversy between such taxpayers and the state or county; provided, that they may appear where the value of their own property is in controversy.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §113.)