HB207 Alabama 2016 Session

Under existing law, ad valorem taxes levied on real property are delinquent after December 31 each year

This bill would extend the delinquency date for ad valorem taxes on real property to after February 28 beginning with the tax year for which the ad valorem taxes levied on real property shall become due and payable on October 1, 2017, and each tax year thereafter

This bill would also extend the due date of the delinquency book for ad valorem taxes on real property to the probate judge from March 1 to May beginning with the tax year for which the ad valorem taxes levied on real property shall become due and payable on October 1, 2017, and each tax year thereafter

To amend Sections 40-5-7, 40-5-14, 40-7-19, 40-7-22, and 40-10-3, Code of Alabama 1975, regarding the delinquency date of ad valorem taxes levied on real property, and to extend the delinquency date, and to extend the due date of the delinquency book to the probate judge.