HB77 Summary

• Amends Section 40-3-26, Code of Alabama 1975, to authorize county tax assessing officials to represent the state in property tax appeals when the taxable value of real or personal property is at issue.

• Allows the county tax assessing official to appear in their official capacity and defend the state's position in appeals, with such appearance counting as an appearance by the state unless the Department of Revenue intervenes.

• Clarifies that district attorneys and county officials remain prohibited from representing taxpayers in controversies with the state or county, except when their own property value is in dispute.

• Maintains existing provisions allowing counties to retain legal counsel for property tax appeals or utilize counsel through self-insurance funds, with expenses paid from the county board of equalization budget.

• Takes effect on the first day of the third month following passage and approval by the Governor.