HB310 Alabama 2020 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

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.

Summary

HB310 would speed up valuation notices, require prompt notices of Board of Equalization decisions, and extend payment and appeal deadlines if the board delays.

What This Bill Does

It requires revised valuation notices to be mailed to taxpayers by July 1. It extends the time to pay taxes and to file appeals to circuit court if the Board of Equalization has not reached a final decision by November 30. It requires the board secretary to immediately mail notice of the board's decision to taxpayers and requires the tax assessor to reflect any changed values on tax returns. It also makes technical updates to update code language and allows the Department of Revenue to adopt implementation rules, with the act taking effect immediately after passage.

Who It Affects

• Property owners and taxpayers whose property values are increased or revalued, who will receive revised valuation notices by July 1 and may file objections or appeals under extended deadlines if the board delays.
• County boards of equalization, county tax assessors, the board secretary, and the Department of Revenue, who must implement the changes and handle notices, filings, and related procedures.

Key Provisions

• Revised valuation notices must be mailed by July 1 when valuations are increased.
• If the Board of Equalization has not decided by November 30, taxpayers get an extension to pay taxes and to file appeals (30 days after the final decision) without penalty and may still pursue circuit court appeals.
• The secretary of the board must promptly notify each taxpayer by mail of the board's decision and the assessor must enter any corrected values on the tax return lists.
• The act includes nonsubstantive, technical updates to current code language and allows the Department of Revenue to adopt rules for implementation; it becomes effective immediately upon passage.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation