HB311 Summary

• Amends Section 11-99A-14 to require improvement district assessments be enforced with the same priority, procedures, and remedies as state, county, and municipal taxes, including tax lien sales and foreclosure proceedings.

• Authorizes county revenue commissioners to collect improvement district assessments and charge a reasonable fee for preparing assessment rolls and facilitating collection.

• Repeals Section 11-99A-21, eliminating the improvement district board's authority to bring judicial foreclosure proceedings against property owners who fail to pay assessments.

• Maintains existing provisions for assessment liens, interest accrual, prepayment options, and bond issuance procedures.

• Becomes effective October 1, 2025.