HB50 Alabama 2016 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Paul W. LeeRepresentative
Republican
Session: Regular Session 2016
Title: Ad valorem taxes, co. bd. of equalization, appeals to circuit court re valuation of commercial property, co. commission to secure legal counsel or payment through co. self-insurance fund, Sec. 40-3-26 am'd.
Summary: HB50 would shift the responsibility for securing legal counsel in circuit court appeals over ad valorem real property valuations from the district attorney to the county commission, with costs potentially paid from the county's equalization budget or a self-insurance fund.
What This Bill Does
The county commission would be responsible for securing legal counsel to represent the state and county in circuit court appeals involving real property valuations for ad valorem tax assessments. Legal expenses could be paid from the county board of equalization budget or through a county self-insurance fund, when available. If the county uses its own counsel, the commission must adopt a resolution approving the employment in consultation with the local tax official. The bill also preserves the rule that taxpayers cannot be represented by district attorneys in controversies with the state or county, except for their own property, and allows self-insurance coverage to provide legal counsel in these cases.

Who It Affects
County government (county commission and county board of equalization) - gains the responsibility to secure and pay for legal counsel in certain property tax appeals, with costs drawn from the equalization budget or self-insurance funds.
Taxpayers challenging property valuations (and related practitioners) - may see changes in who provides legal counsel and how those legal costs are funded; the state/county would handle representation in these appeals, and self-insurance funds may cover some counsel costs.

Key Provisions
Amends Section 40-3-26 to require the county commission to secure legal counsel to represent the state and county in all circuit court property tax appeals involving real property valuation for ad valorem taxes.
Expenses for such counsel are payable from the county board of equalization budget or may be paid through a county self-insurance fund.
If the county uses its own legal counsel, the county commission must adopt a resolution approving the employment in consultation with the local tax official.
The self-insurance fund board may provide legal counsel for property tax cases appealed to the circuit court, with coverage treated as a claim under Chapter 30.
The bill preserves the rule that district attorneys and state/county officials are prohibited from representing taxpayers in controversies with the state or county, except when their own property is involved.
Effective date: October 1, 2016.

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