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AL HB336
Bill
Status
3/24/2011
Primary Sponsor
Jack Williams
Click for details
AI Summary
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Authorizes county commissions to contract with third parties to detect previously unknown and unpaid personal property ad valorem taxes.
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Noncompliance detection activities exclude assessment or auditing of taxpayer records conducted by tax assessors, tax collectors, or the Revenue Commissioner.
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Third-party fees for noncompliance detection may be apportioned among entities that share in personal property ad valorem tax revenues.
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Third-party fees may be deducted from revenues generated by discovered unpaid taxes prior to remitting collected monies to appropriate entities as directed by the county commission.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Ad valorem tax, personal property, county commission authorized to contract with third parties to provide noncompliance detection of certain property not assessed, procedures, fees, Sec. 40-5-34.1 added
Counties
Last Action
Read for the first time and referred to the House of Representatives committee on County and Municipal Government
3/24/2011