HB50 Alabama 2016 Session
Bill Summary
Under existing law, the county board of equalization fixes the value of property returned or listed with the property tax assessing official
A taxpayer may generally appeal the valuation to the board. Thereafter, the board hears objections to assessments or valuations and the final decision of the board may be appealed to circuit court. The district attorney is required to represent the state and county in all appeals to the circuit court. The costs are paid from the budget of the county board of equalization
This bill would require the county commission to secure legal counsel for the state and county when an appeal to the circuit court involves the valuation of real property for ad valorem tax assessment purposes. The bill would also provide that the legal expenses of the case would be included in the budget of the county board of equalization or legal counsel may be paid through a county self-insurance fund
Relating to property tax appeals from the board of equalization; to amend Section 40-3-26, Code of Alabama 1975, to provide that the county commission would be responsible for securing legal counsel for the state and county for an appeal to the circuit court when the appeal involves the valuation of property for the purpose of ad valorem tax assessment; and to further provide that the expenses of the case would be included in the county's equalization budget and paid as provided by a law or may be paid through a county self-insurance fund.
Bill Actions
Action Date | Chamber | Action |
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May 4, 2016 | S | Further Consideration |
May 4, 2016 | S | Reed motion to Carry Over to the Call of the Chair adopted Voice Vote |
May 4, 2016 | S | Third Reading Carried Over to Call of the Chair |
March 10, 2016 | S | Read for the second time and placed on the calendar |
March 3, 2016 | S | Read for the first time and referred to the Senate committee on County and Municipal Government |
March 1, 2016 | H | Motion to Read a Third Time and Pass adopted Roll Call 187 |
March 1, 2016 | H | Third Reading Passed |
February 11, 2016 | H | Read for the second time and placed on the calendar |
February 2, 2016 | H | Read for the first time and referred to the House of Representatives committee on County and Municipal Government |
Bill Calendar
Type | Date | Location | Description |
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Hearing | March 9, 2016 | Room 316 at 00:00 | Senate C&MG Hearing |
Hearing | March 9, 2016 | Room 316 at 11:30 | Senate C&MG Hearing |
Hearing | February 10, 2016 | Room 123 at 13:30 | House C&MG Hearing |
Bill Text
Bill Votes
Bill Documents
Type | Link |
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Bill Text | HB50 Alabama 2016 Session - Introduced |