SB454 Alabama 2011 Session

Summary

Primary Sponsor

Tom Whatley

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

Description

This bill would authorize a county commission to contract with third parties for the noncompliance detection of previously unknown and unpaid personal property ad valorem taxes. The noncompliance detection of personal property ad valorem taxes would not include the assessment or auditing of taxpayer records.

This bill would provide for the distribution of the third-party fees for the noncompliance detection to be apportioned among the entities that share in the personal property ad valorem tax revenues and would allow the third-party fees to be deducted from revenues generated from the previously unknown and unpaid revenues discovered by the third party prior to remitting the collected monies to the appropriate entity as directed by the county commission.

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Subjects

Counties