Under existing law, the county board of equalization fixes the value of property returned or listed with the property tax assessing official.
A taxpayer may generally appeal the valuation to the board. Thereafter, the board hears objections to assessments or valuations and the final decision of the board may be appealed to circuit court. The district attorney is required to represent the state and county in all appeals to the circuit court. The costs are paid from the budget of the county board of equalization.
This bill would require the county commission to secure legal counsel for the state and county when an appeal to the circuit court involves the valuation of real property for ad valorem tax assessment purposes. The bill would also provide that the legal expenses of the case would be included in the budget of the county board of equalization or legal counsel may be paid through a county self-insurance fund.
Further Consideration
Reed motion to Carry Over to the Call of the Chair adopted Voice Vote
Third Reading Carried Over to Call of the Chair
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on County and Municipal Government
Motion to Read a Third Time and Pass adopted Roll Call 187
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the House of Representatives committee on County and Municipal Government
Source: Alabama Legislature