SB128 Alabama 2016 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Phillip W. Williams
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: SB128 shifts who pays for and who provides legal help in circuit court appeals over ad valorem property values to the county, and allows using a county self-insurance fund to cover those costs.
What This Bill Does
The bill changes who handles legal counsel for appeals of property value decisions: the county commission must secure counsel to represent the state and county in circuit court these appeals. Legal expenses can be paid from the county board of equalization's budget or through a county self-insurance fund. The county may hire its own counsel or use coverage from the self-insurance fund, and the self-insurance fund board may provide counsel for these cases, with coverage treated as a claim under Chapter 30. District attorneys and state/county officials are prohibited from representing taxpayers, except they may appear for their own property disputes.

Who It Affects
County government (county commission and board of equalization) — responsible for securing and paying for counsel; budget implications change with funding options.
State and county in property tax appeals — will be represented by county-approved counsel in circuit court.
Taxpayers (property owners) involved in ad valorem appeals — lose the previous ability for district attorneys to represent them in these appeals; affected by who represents the state and county.
County self-insurance fund participants — may have legal costs covered through the fund; fund board can provide counsel when available.

Key Provisions
Amends Section 40-3-26 to require the county commission to secure legal counsel to represent the state and county in circuit court property tax appeals.
Legal expenses for these appeals must be paid from the county board of equalization budget or through the county self-insurance fund.
The county may retain its own legal counsel or use self-insurance fund coverage; a resolution approved by the county commission (in consultation with the local tax official) is required to employ counsel.
District attorneys and state/county officials are prohibited from representing taxpayers in these disputes, except for appearances related to their own property.
Self-insurance fund board may provide legal counsel for property tax circuit court appeals, with coverage treated as a claim under Chapter 30.
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