HB469 Alabama 2010 Session

Summary

Primary Sponsor

Jack Williams

Republican

Session

Regular Session 2010

Title

Ad valorem tax, collection further provided for, counties authorized to contract for collection, Secs. 40-2A-2, 40-6A-6 am'd.

Summary

HB469 would apply the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act to collecting ad valorem taxes on personal property and allow counties to hire third parties to collect delinquent taxes.

What This Bill Does

It clarifies that the act applies to collection activities after the amount due has been determined, not to the initial assessment of the tax. Counties could contract with third-party firms to help locate delinquent personal property taxes, gather information needed to determine the tax due, and handle billing and collection on a contingency-fee basis. Fees charged by these third parties can be deducted from the money collected before it is sent to the county.

Who It Affects

• Counties: gain authority to contract with third-party collectors for delinquent personal property taxes and may use contingency-fee arrangements.
• Third-party collection firms: may enter contracts with counties to perform discovery, information gathering for assessment, and billing/collection on a contingency basis.
• Property taxpayers: collection processes for personal property taxes would be governed by the Taxpayers' Bill of Rights and Uniform Revenue Procedures Act, focusing on collection rather than assessment.

Key Provisions

• The act applies the Taxpayers' Bill of Rights and Uniform Revenue Procedures Act to the collection of ad valorem taxes on personal property, and clarifies that collection activities occur after the amount due is determined.
• Counties may contract with third parties to collect delinquent ad valorem taxes on personal property, including discovery of delinquent businesses, gathering information for assessment, and billing/collecting revenue on a contingency-fee basis without prior entity approval.
• Fees for third-party collection may be deducted from funds collected before the money is sent to the county tax official.
• The act does not alter the assessment process for property; it applies only to collection, with certain existing procedures for utilities and corporate shares remaining governed by current law.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation