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AL HB348
Bill
Status
2/4/2021
Primary Sponsor
Corley Ellis
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AI Summary
HB348 Summary
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Comprehensively revises tax collector laws in Alabama Code Section 40-5, amending duties, powers, and procedures for tax collecting officials regarding collection of ad valorem taxes and prescribed fees on real and personal property.
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Modernizes collection procedures and reporting requirements, including online publication of tax sale notices, semi-monthly tax disbursement reports with detailed accounting by millage rate, and maintenance of historic tax payment files.
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Expands tax collection enforcement tools, allowing tax collecting officials to accept partial payments on tangible personal property taxes with processing fees, conduct garnishment proceedings, and levy personal property with expanded notice methods including online posting.
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Establishes penalties and deadlines for delinquent taxpayers, including 12% annual interest on delinquent ad valorem taxes, $5 demand fees per property, and Class B misdemeanor penalties for interference with tax sales or property removal.
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Effective date October 1, 2021, and includes constitutional exemption from Amendment 621 local funding requirements because the bill defines a new crime or amends existing crime definitions.
Legislative Description
Revenue and taxation, tax collecting officials, duties and powers thereof further provided, Sec. 40-5-48 added; Secs. 40-5-5, 40-5-6, 40-5-25, 40-5-27, 40-5-28, 40-5-30, 40-5-33, 40-5-35, 40-5-37 to 40-5-40, inclusive, 40-5-43, 40-5-46 repealed; Secs. 40-5-1 to 40-5-4, inclusive, 40-5-7 to 40-5-15, inclusive, 40-5-17 to 40-5-24, inclusive, 40-5-26, 40-5-29, 40-5-31, 40-5-32, 40-5-34, 40-5-36, 40-5-41, 40-5-42, 40-5-44, 40-5-45 am'd.
Taxation
Last Action
Read for the first time and referred to the House of Representatives committee on State Government
2/4/2021