SB243 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Randy PriceSenator
Republican
Session: Regular Session 2019
Title: Motor vehicles, ad valorem tax, tax collector, revenue commissioner, or other tax collecting official, final settlement required by Nov. 1 of each year with State Comptroller's office, civil penalties, Sec. 40-5-44 am'd.
Summary: SB 243 requires annual, sworn final settlements with the State Comptroller for all ad valorem tax collectors, including those who collect motor vehicle tag taxes, with penalties for late settlements.
What This Bill Does
It amends Section 40-5-44 to require annual final settlements with the Comptroller for all ad valorem tax collectors, including those handling motor vehicle tag taxes. It sets two deadlines: by July 1 for general collections with a July 10 cutoff, and by November 1 for motor vehicle tag collections with a November 10 cutoff; if these deadlines are missed, a $10 per day penalty applies and commissions can be withheld, with final determinations made under Comptroller rules and sworn reporting required.

Who It Affects
Tax collectors and related offices (tax collectors, elected assistant tax collectors, revenue commissioners, license commissioners) who must complete annual final settlements with the Comptroller and related payments.
Probate judges and other officials charged with collecting ad valorem taxes on motor vehicle tags, who must complete annual final settlements by the November 1 deadline and face penalties for late settlements.

Key Provisions
Amends Section 40-5-44 to require annual final settlements with the Comptroller for all ad valorem tax collectors, including those collecting motor vehicle tag taxes.
Section (a): By July 1 each year, tax collectors must settle with the Comptroller under oath, pay balances due to the State Treasurer, account for lands sold for taxes, and report escaped taxes; $10 per day fines apply if any settlement is not completed by July 10, and commissions may be withheld.
Section (b)(1-3): By November 1 each year, officials collecting ad valorem taxes on motor vehicle tags must settle with the Comptroller under oath; failure to settle by November 10 results in $10 per day fines and commission withholding by December 10; final determinations follow rules set by the Comptroller and approved by the Chief Examiner of Public Accounts.
Section 2: The act becomes effective on the first day of the third month after passage and approval by the Governor.

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