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AL HB491
Bill
Status
6/1/2023
Primary Sponsor
David Faulkner
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AI Summary
HB491 Summary
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Requires county assessing officials to mail property valuation notices to taxpayers no later than July 1 when property values are increased by the county board of equalization.
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Mandates the board of equalization secretary send notice by mail to each taxpayer with notification of the board's decision on their assessment.
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Extends the appeal deadline to 30 calendar days from the date of notice required under Section 40-3-21, and allows taxpayers whose board ruling is issued after November 30 an additional 30 days to pay taxes or file an appeal without penalty.
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Allows taxpayers to file written objections to assessed valuations within 30 calendar days of receiving notice, maintaining the right to appear before the board before taxes become delinquent.
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Makes technical and nonsubstantive revisions to update existing tax code language to current statutory style.
Legislative Description
Relating to taxation; to amend Sections 40-2-18, 40-3-21, 40-3-25, and 40-7-25, Code of Alabama 1975, to provide a date certain by which valuation notices must be mailed by county assessing officials; to provide notice requirements regarding certain decisions of the Board of Equalization; to extend the time to pay taxes and file an appeal regarding certain actions of the Board of Equalization; and to make nonsubstantive, technical revisions to update the existing code language to current style.
Taxation, valuation notice requirements provided; board of equalization, payment and appeal procedures provided.
Last Action
Enacted
6/1/2023