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AL SB374
Bill
AI Summary
SB374 Summary
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Substantially revises Alabama's tax collector laws by amending multiple sections of Code of Alabama 1975, Title 40, Chapter 5 governing tax collecting officials' duties, powers, and procedures.
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Replaces references to "tax collector" throughout with "tax collecting official" to encompass both elected and appointed officials charged with collecting ad valorem taxes and prescribed fees on real and personal property.
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Modernizes tax collection procedures including requiring online publication of delinquent taxpayer lists, permitting semi-monthly disbursements of collections, and establishing stricter final settlement deadlines with daily penalty fines for late submissions.
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Adds new provisions addressing partial tax payments, escaped property assessments with penalties, garnishment proceedings for tax collection, and criminal penalties for interference with tax sales or removal of property subject to levy.
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Becomes effective October 1, 2021, and is excluded from Amendment 621 local expenditure requirements because it defines new crimes related to tax collection interference.
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40-5-5, 40-5-6, 40-5-25, 40-5-27, 40-5-28, 40-5-30, 40-5-33, 40-5-35, 40-5-37 to 40-5-40, inclusive, 40-5-43, 40-5-46 repealed; Secs. 40-5-1 to 40-5-4, inclusive, 40-5-7 to 40-5-15, inclusive, 40-5-17 to 40-5-24, inclusive, 40-5-26, 40-5-29, 40-5-31, 40-5-32, 40-5-34, 40-5-36, 40-5-41,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
Assigned Act No. 2021-515.
5/17/2021