AL HB248

Amends Section 36-1-12 of the Code of Alabama 1975 to classify county revenue commissioners, tax assessors, and tax collectors as officers of the state for sovereign immunity purposes.

Extends civil liability immunity protections granted to state officers and employees to these county tax officials when acting in their official capacity.

Preserves all existing immunities for other public officers and employees; this amendment does not eliminate or alter any other immunity protections established under Alabama law.

Maintains exceptions to immunity when state agents act willfully, maliciously, fraudulently, in bad faith, beyond their authority, or under mistaken interpretation of law.

Takes effect immediately upon passage and approval by the Governor, or upon otherwise becoming law.