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AL SB312
Bill
Status
2/14/2012
Primary Sponsor
Tammy Irons
Click for details
AI Summary
SB312 Summary
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Prohibits Department of Revenue agents or representatives assigned to advise county boards of equalization from fixing property values for tax assessment purposes.
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Removes language allowing these agents to set assessed values subject to board approval, restricting their role to advisory capacity only.
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Amends Sections 40-2-11 and 40-3-16 of the Code of Alabama 1975 to clarify the Department of Revenue's supervisory powers while limiting agent authority in property valuation.
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Becomes effective on the first day of the third month following passage and Governor approval.
Legislative Description
Revenue Department, agents advising boards of equalization regarding valuing property may not fix values for assessment of property, Secs. 40-2-11, 40-3-16 am'd.
Revenue Department
Last Action
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
2/14/2012