HB207 Alabama 2016 Session

Summary

Primary Sponsor

Craig Ford

Independent

Session

Regular Session 2016

Title

Real property, ad valorem taxes, payment extended, Secs. 40-5-7, 40-5-14, 40-7-19, 40-7-22, 40-10-3 am'd.

Description

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.

Subjects

Taxation