HB24 Alabama 2016 1st Special Session Session

Updated Feb 26, 2026

Low Interest

Summary

Primary Sponsor: Ken Johnson
Republican
Session: First Special Session 2016
Title: Lawrence Co., revenue commissioner, office budgetary operations merged, expenses financed on pro rata share basis from state, county, and municipal ad valorem tax
Summary: This bill would merge the budgetary operations of Lawrence County’s Revenue Commissioner’s Office and fund it on a pro rata share of ad valorem tax proceeds collected in the county.
What This Bill Does
If enacted, the Revenue Commissioner may merge the budgetary operations and functions of the office. The office’s expenses would be financed on a pro rata basis from state, county, and municipal ad valorem tax proceeds collected in the county, similar to how the commissioner’s salary is paid. Any funds retained under the act would be used only for operating the Revenue Commissioner’s Office, subject to the county commission’s budget approval. The act is supplemental and may repeal conflicting laws, but it does not change the payment of commissions, and it becomes effective immediately after the Governor signs it into law.

Who It Affects
Revenue Commissioner’s Office in Lawrence County – budget operations merged and funded from pro rata ad valorem tax proceeds.
Lawrence County government (county commission) – maintains budget approval authority for the office and oversight of how funds are used.

Key Provisions
Authorizes merging the budgetary operations of the Lawrence County Revenue Commissioner’s Office.
Finances the office’s expenses on a pro rata share basis from state, county, and municipal ad valorem taxes collected in the county, like the salary payment method described in Section 40-6A-2.
Funds retained under the act must be used solely for the operation of the Revenue Commissioner’s Office and are subject to county budget approval.
The act is supplemental and repeals conflicting laws to the extent of inconsistency, but does not affect commission payments as provided by law.
Effective immediately following the Governor’s approval.

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