AL SB58

Authorizes the county tax assessing official to appear in their official capacity and defend the state in property tax appeals when the taxable value of real or personal property is at issue.

Designates the county tax assessing official's appearance as an appearance of the state unless the Department of Revenue files a notice of appearance or intervenes on behalf of the state.

Allows the county tax assessing official to act in the appeal as appropriate and necessary to defend the taxable value of property, with this authority limited to matters under Section 40-3-26.

Maintains existing county commission authority to retain legal counsel to represent the state and county in property tax cases appealed to circuit court.

Becomes effective on the first day of the third month following passage and approval by the Governor.