AL HB469

Declares legislative intent that the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act shall apply to the collection of ad valorem taxes on personal property.

Specifies that collection of ad valorem taxes on personal property excludes the assessment process and covers only actions taken to further receipt after the amount due has been determined.

Authorizes each county to contract with third parties to collect delinquent ad valorem taxes on personal property, including discovering delinquent businesses, gathering tax information, and billing and collecting revenue on a contingency fee basis.

Allows fees charged by third-party contractors to be deducted from collected monies before remittance to county tax officials, without requiring approval from each entity for which the county administers ad valorem taxes.

Becomes effective on the first day of the third month following passage and gubernatorial approval.