SB128 Alabama 2016 Session

Updated Jul 24, 2021

Senate Bill

Enacted

Current Status

Regular Session 2016

Session

Sponsor

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.
Description: 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.
Subjects: Taxation