SB284 Alabama 2020 Session

Summary

Primary Sponsor

Arthur OrrSenator

Republican

Session

Regular Session 2020

Title

Aircrafts. Revenue Dept., required to centrally value and assess certain aircrafts

Summary

The bill requires Alabama's Department of Revenue to centrally value and assess certain aircraft statewide, instead of by the county where the aircraft is domiciled, with a change taking effect October 1, 2022.

What This Bill Does

It shifts the valuation and assessment of airplanes, airships, and other aircraft listed in Section 40-11-1 from local counties to the Department of Revenue. The Department of Revenue would be allowed to adopt rules to implement and manage the new system. The change becomes effective October 1, 2022, and the act becomes law upon Governor's approval, standardizing how these aircraft are valued across the state.

Who It Affects

• Aircraft owners and holders: their aircraft would be valued and assessed by the Department of Revenue instead of their local county.
• County governments: counties would lose the direct role in valuing these aircraft and would rely on the Department of Revenue for statewide valuations.
• Alabama Department of Revenue: gains new authority and responsibility to value and assess these aircraft.

Key Provisions

• Section 1: Starting October 1, 2022, all airplanes, airships, and other aircrafts listed in Section 40-11-1 must be valued and assessed by the Department of Revenue.
• Section 2: The Department of Revenue may adopt rules to implement and administer this act.
• Section 3: The act becomes effective immediately after passage and approval by the Governor, or otherwise becoming law.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Aircraft