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AL SB454
Bill
Status
4/27/2011
Primary Sponsor
Thomas Whatley
Click for details
AI Summary
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County commissions may 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 may be deducted from revenues discovered by the third party and apportioned among entities sharing in personal property ad valorem tax revenues prior to remittance by the county commission.
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The act becomes effective on the first day of the third month following passage and approval by the Governor, or upon otherwise becoming law.
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 Senate committee on Finance and Taxation Education
4/27/2011