SB312 Alabama 2012 Session

Summary

Primary Sponsor

Tammy Irons

Democrat

Session

Regular Session 2012

Title

Revenue Department, agents advising boards of equalization regarding valuing property may not fix values for assessment of property, Secs. 40-2-11, 40-3-16 am'd.

Summary

SB312 would remove the Department of Revenue agents' power to fix property values for tax assessment, limiting them to advisory duties with boards of equalization.

What This Bill Does

If enacted, agents assigned by the Department of Revenue to counties for advising boards of equalization would no longer be authorized to set or fix real or personal property values for taxation. Advisory input and other duties would continue, but final valuation decisions would be made by the boards of equalization (not the department's agents).

Who It Affects

• Department of Revenue agents/representatives assigned to counties (lose authority to fix valuation numbers; remain in advisory roles).
• Boards of equalization (retain or assume final valuation responsibilities; will rely on advisory input from agents).
• Property owners and taxpayers in Alabama (valuation decisions for property taxes would be determined by boards rather than department agents, which could affect protests and how values are established).

Key Provisions

• Amends Sections 40-2-11 and 40-3-16 to remove the Department of Revenue agents' power and authority to inspect, review, value, and assess property and to fix values for assessment; such power would no longer be granted to agents.
• Agents would shift from fixing values to providing advisory input to boards of equalization; the boards would continue to fix valuations as part of their duties.
• Effective date: the act takes effect on the first day of the third month following its passage and approval by the Governor.

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

Subjects

Revenue Department