HB336 Alabama 2011 Session

Summary

Primary Sponsor

Jack Williams

Republican

Session

Regular Session 2011

Title

Ad valorem tax, personal property, county commission authorized to contract with third parties to provide noncompliance detection of certain property not assessed, procedures, fees, Sec. 40-5-34.1 added

Summary

This bill lets counties hire outside contractors to find unpaid personal property ad valorem taxes on unassessed properties, with contractor fees shared among revenue-collecting entities and deducted before funds are remitted.

What This Bill Does

It authorizes each county to contract with third parties to detect noncompliance for previously unknown and unpaid personal property taxes. The detection does not involve assessing or auditing taxpayer records by tax officials. Third-party fees can be distributed among entities that share in personal property tax revenues and may be deducted from the discovered revenues before remittance, as directed by the county commission. The act becomes effective on the first day of the third month after passage and governor approval (or upon becoming law).

Who It Affects

• County commissions in Alabama counties, who would have the authority to hire third-party detectors and direct how fees and remittances are handled.
• Entities that share in personal property ad valorem revenues (such as counties, municipalities, and other revenue-sharing districts), who would receive a share of third-party fees and may have those fees deducted from discovered revenues before remittance.
• Third-party contractors hired to perform noncompliance detection, who would be paid from the fees collected for detecting previously unpaid taxes.

Key Provisions

• Provision 1: The county commission may contract with third parties to detect noncompliance for any person or property not assessed for personal property taxes; the detection does not include assessment or auditing of taxpayer records by tax officials.
• Provision 2: Third-party fees for noncompliance detection may be apportioned among revenue-sharing entities and may be deducted from revenues discovered by the third party before remittance to the appropriate entity as directed by the county commission.
• Provision 3: The act becomes effective on the first day of the third month following its passage and approval by the Governor (or upon becoming law).

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

Subjects

Counties