HB469 Alabama 2010 Session

This bill would provide that it is the intent of the Legislature that the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act shall apply to the collection of ad valorem taxes on personal property, and the collection of ad valorem taxes on personal property shall not include the assessment but only actions taken to further the receipt after the amount due has been determined

This bill would allow each county to contract with third parties to collect delinquent ad valorem taxes on personal property

Sections 40-2A-2 and 40-6A-6, Code of Alabama 1975, relating to the legislative intent of the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act and the fees of officials charged with assessing and collecting ad valorem taxes; to further provide that it is the intent of the Legislature that the act shall apply to the collection of ad valorem taxes on personal property, and the collection of ad valorem taxes on personal property shall not include the assessment but only actions taken to further the receipt after the amount due has been determined; and to allow a county to contract with third parties to collect delinquent ad valorem taxes on personal property.