HB521 Alabama 2017 Session

Updated Feb 26, 2026

Low Interest

Summary

Primary Sponsor: Pebblin W. WarrenRepresentative
Democrat
Session: Regular Session 2017
Title: Macon Co., revenue commissioner and judge of probate, certain duties regarding ad valorem tax collection on motor vehicles and real property, transferred between offices
Summary: HB521 would shift motor vehicle tax work from the Macon County revenue commissioner to the judge of probate, and shift real estate tax sale and redemption duties from the judge of probate back to the revenue commissioner.
What This Bill Does
The bill moves motor vehicle ad valorem tax assessment and collection duties from the revenue commissioner to the judge of probate. It also moves real estate tax sale duties for unpaid taxes and the redemption process from the judge of probate to the revenue commissioner. The changes apply only in Macon County, repeal conflicting laws, and take effect immediately after the governor signs it or otherwise becomes law.

Who It Affects
Macon County residents who own motor vehicles; the office handling their motor vehicle ad valorem tax assessment/collection changes from the revenue commissioner to the judge of probate.
Macon County property owners facing real estate tax sales or redemption; the office handling those tax sale and redemption duties changes from the judge of probate to the revenue commissioner.

Key Provisions
Section 2: All duties, responsibilities, and liabilities regarding motor vehicle ad valorem tax assessment and collection previously performed by the revenue commissioner shall be transferred to the judge of probate.
Section 3: All duties, responsibilities, and liabilities regarding real property sales for failure to pay taxes and subsequent redemptions previously performed by the judge of probate shall be transferred to the revenue commissioner.
Section 1: The act applies only in Macon County.
Section 4: Repeals any laws that conflict with this act; Section 5: Becomes effective immediately following its passage and approval by the Governor, or its otherwise becoming law.

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