Loading chat...

AL HB50

Bill

Status

Engrossed

3/1/2016

Primary Sponsor

Paul Lee

Click for details

Origin

House of Representatives

Regular Session 2016

AI Summary

  • Transfers responsibility for securing legal counsel in property tax appeals from the district attorney to the county commission when appeals to circuit court involve real property valuation for ad valorem tax assessment purposes.

  • Permits the county to retain its own legal counsel to handle property tax appeals or utilize legal counsel provided through a county self-insurance fund created under Chapter 30 of Title 11.

  • Requires the county commission to adopt a resolution approving employment of counsel when employing its own legal counsel for property tax case appeals.

  • Mandates that all expenses incurred by the county commission in securing legal counsel be paid from the county board of equalization budget as provided in Section 40-7-68.

  • Becomes effective October 1, 2016, following passage and approval by the Governor.

Legislative Description

Ad valorem taxes, co. bd. of equalization, appeals to circuit court re valuation of commercial property, co. commission to secure legal counsel or payment through co. self-insurance fund, Sec. 40-3-26 am'd.

Taxation

Last Action

Further Consideration

5/4/2016

Committee Referrals

County and Municipal Government3/3/2016
County and Municipal Government2/2/2016

Full Bill Text

No bill text available