HB157 Alabama 2018 Session

In Committee

Bill Summary

Sponsors

Corley Ellis

Session

Regular Session 2018

Title

Taxation, to provide that certain evidence of comparable sales or leases shall be inadmissible in taxpayer appeals for the rulings of boards of equalization fixing value of commercial property, Sec. 40-3-27 added

Description

Under existing law certain evidence of comparable sales or leases are admissible in taxpayer appeals for the rulings of boards of equalization fixing value of commercial property.

This bill would provide that certain evidence of comparable sales or leases are inadmissible in taxpayer appeals for the rulings of boards of equalization fixing value of commercial and industrial property.

Relating to taxpayer appeals of the taxable value of commercial property as fixed by boards of equalization; to add Section 40-3-27 to Chapter 3, Title 40 of the Code of Alabama 1975, to provide that certain evidence of comparable sales or leases are inadmissible in taxpayer appeals from the rulings of boards of equalization fixing value of commercial and industrial property.

Subjects

Equalization, Board of

Bill Actions

Action Date	Chamber	Action
February 22, 2018	H	County and Municipal Government first Substitute Offered
February 22, 2018	H	Pending third reading on day 15 Favorable from County and Municipal Government with 1 substitute
February 22, 2018	H	Read for the second time and placed on the calendar with 1 substitute and
January 11, 2018	H	Read for the first time and referred to the House of Representatives committee on County and Municipal Government

Bill Text

Download HB157 Alabama 2018 Session PDF

Bill Documents