AL HB383

Administrative expenses of county taxing officials for assessing and collecting ad valorem taxes shall be financed on a pro rata share basis from non-state and non-education ad valorem tax collections in the county.

Pro rata share is calculated by computing the percentage that each non-state and non-education fund or agency's collections bear to the total non-state and non-education ad valorem tax collections, then deducted from collected moneys prior to distribution.

Administrative expenses are limited to the portion of annual budget attributed to tax assessment and collection functions by the county commission, excluding the taxing official's salary which is paid separately under existing law.

Property appraisal and reappraisal expenses are excluded from this financing requirement and shall continue to be paid under existing law.

County taxing official includes tax assessor, tax collector, revenue commissioner, license commissioner, or other person legally charged with assessment or collection of taxes.