Loading chat...
AL SB128
Bill
Status
4/5/2016
Primary Sponsor
Phillip Williams
Click for details
AI Summary
-
Amends Section 40-3-26 of the Code of Alabama 1975 to shift responsibility for securing legal counsel in property tax valuation appeals from district attorneys to the county commission.
-
County commission must retain legal counsel to represent the state and county in circuit court appeals involving property valuation for ad valorem tax assessment purposes.
-
Legal expenses for property tax case appeals must be paid from the county board of equalization's budget or may be covered through a county self-insurance fund created under Chapter 30 of Title 11.
-
County commission must adopt a resolution approving employment of legal counsel in consultation with the local tax official when handling property tax case appeals.
-
Effective date is 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
Assigned Act No. 2016-127.
4/5/2016