AL HB725

Applies only to Calhoun County and authorizes the Calhoun County Commission to reimburse the revenue commissioner's office from the general fund for monetary losses up to $2,500 per year.

Covers losses arising from errors, mistakes, or omissions made without the revenue commissioner's personal knowledge, including acceptance of worthless or forged checks, drafts, money orders, or other written orders for money.

Requires the revenue commissioner to ensure employees exercise due care and make diligent efforts to correct errors and collect amounts subject to potential loss immediately upon discovering the loss.

Excludes coverage for deliberate misuse or misappropriation of funds by the revenue commissioner, clerks, or office employees.

Becomes effective immediately upon passage and approval by the Governor or upon otherwise becoming law.