HB383 Alabama 2010 Session

Summary

Primary Sponsor

Jack Williams

Republican

Session

Regular Session 2010

Title

County ad valorem tax, expenses incurred in assessing and collecting, financing provided

Summary

HB383 would fund county ad valorem tax administration costs from pro rata shares of non-state, non-education ad valorem funds, excluding salaries and property appraisals.

What This Bill Does

It would finance the administrative expenses of the county taxing offices for the assessment and collection of ad valorem taxes from the county's non-state, non-education ad valorem funds on a pro rata basis. The pro rata share is calculated by comparing each fund's total non-state/non-education ad valorem tax collections to the county's total non-state/non-education ad valorem tax collections, and that share would be deducted before distributing proceeds. It defines which expenses count (the portion of the annual budget attributed to the assessment/collection function) and excludes salaries of the taxing officials and expenses for property appraisals or reappraisals. It becomes effective immediately after governor approval.

Who It Affects

• County taxing officials and their offices (tax assessor, tax collector, revenue commissioner, license commissioner, or others charged with assessment or collection) would have their administrative expenses financed from county non-state, non-education ad valorem funds.
• Non-state and non-education ad valorem funds or agencies in the county would have deductions proportionate to their share of total non-state/non-education ad valorem taxes before proceeds are distributed.
• Salaries of the taxing officials would not be paid from this financing method.
• Costs related to property appraisals or reappraisals would not be included in this financing.

Key Provisions

• Administrative expenses for ad valorem tax assessment and collection would be financed on a pro rata basis from non-state, non-education ad valorem funds collected in the county.
• The pro rata share is calculated by dividing each fund's total non-state/non-education ad valorem tax collections by the county's total non-state/non-education ad valorem tax collections, and this amount is deducted before distribution of proceeds.
• The funded expenses are the portion of the annual budget attributed to the assessment/collection function by the county commission, and salaries of the taxing officials are excluded from this funding method.
• The section explicitly excludes administrative expenses for property appraisals or reappraisals from this funding approach, and defines county taxing officials as those charged by law with assessment or collection of taxes.
• The act takes effect immediately after passage and approval by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation