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AL HB384
Bill
Status
3/5/2013
Primary Sponsor
Victor Gaston
Click for details
AI Summary
HB384 Summary
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Prohibits current motor vehicle owners from being held liable for unpaid ad valorem taxes owed by previous owners of the vehicle.
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Amends Section 40-12-253 of the Alabama Code to add explicit language stating "In no event may the owner of a motor vehicle be assessed unpaid ad valorem taxes that are attributable to a previous owner of the motor vehicle."
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Applies to motor vehicle ad valorem tax assessment and collection procedures conducted by county tax officials.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Taxation, to prohibit owner of motor vehicle from being liable for unpaid ad valorem taxes of prior owner, Sec. 40-12-253 am'd.
Taxation
Last Action
Read for the first time and referred to the House of Representatives committee on County and Municipal Government
3/5/2013