Yes. The Tax Tribunal does not have jurisdiction to:
- Review county property tax (ad valorem) assessments of real or personal property, except the valuation of properties of public utilities;
- Hear appeals regarding abandoned motor vehicle sales or disputed certificates of title;
- Hear disputes involving personalized automobile license plates;
- Hear appeals involving the collection (i.e. liens, garnishments and offset letters) of a final tax liability owed the State;
- Hear personnel actions of the Alabama Department of Revenue;
- Hear appeals involving self-administered counties or municipalities that have opted-out of the Tax Tribunal's jurisdiction;
- Hear claims that a statute of the State of Alabama is unconstitutional on its face;
- Hear matters that are pending in state or federal court; and
- Hear any issues involving federal income tax liabilities. If a taxpayer has a federal income tax issue, such matters should be addressed to the Internal Revenue Service.
