§11-10A-4. Principal office; place for hearings; county commission
to provide facilities.
The principal office shall be at the state capital, but the
office of tax appeals may hold hearings at any place within this
state. A county commission, upon request by the office of tax
appeals, shall provide it with suitable rooms and facilities for
hearings it holds in that county at times convenient to the county
commission and the office of tax appeals.