HB310 Alabama 2020 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2020
Title
Taxation, County Boards of Equalization, valuation procedures further provided, Secs. 40-2-18, 40-3-21, 40-3-25, 40-7-25 am'd.
Description
<p class="bill_description"> Under existing law, in the event the value
of a taxpayer's personal or real property is
increased by the county tax assessing official over
the assessed value as fixed for the next preceding
year, the taxpayer must be provided a notice
showing the revised value</p><p class="bill_description">
This bill would provide that the revised
valuation notice must be mailed to the taxpayer by
no later than July 1</p><p class="bill_description">
Under existing law, when an appeal is taken,
the taxpayer must pay the taxes due as fixed for
assessment for the preceding tax year before the
taxes become delinquent</p><p class="bill_description">
This bill would establish an extension of
time to pay taxes and file appeals to circuit court
when the Board of Equalization has not reached a
decision on the taxpayer's appeal on or before
November 30</p><p class="bill_description">
Also under existing law, when the work of
hearing objections against values fixed on taxable
property has been completed by the board of
equalization, the tax assessor must enter upon the
tax return lists the corrected values, if any
changes have been made</p><p class="bill_description">
This bill would also require the secretary
of the board to immediately send notice by mail to
each taxpayer notifying him or her of the board's
decision concerning the hearing objections against
values fixed on taxable property</p><p class="bill_description">
This bill would also make nonsubstantive,
technical revisions to update the existing code
language to current style</p><p class="bill_entitled_an_act"> Relating to taxation; to amend Sections 40-2-18,
40-3-21, 40-3-25, and 40-7-25, Code of Alabama 1975, to
provide a date certain by which valuation notices must be
mailed by county assessing officials; to provide notice
requirements regarding certain decisions of the Board of
Equalization; to extend the time to pay taxes and file an
appeal regarding certain actions of the Board of Equalization;
and to make nonsubstantive, technical revisions to update the
existing code language to current style.
</p>
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| February 20, 2020 | H | Read for the first time and referred to the House of Representatives committee on State Government |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB310 Alabama 2020 Session - Introduced |