HB348 Alabama 2021 Session

This bill would substantially revise the law governing tax collecting officials and the their duties and powers

Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose

The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment

Relating to tax collectors; to amend Sections 40-5-1to 40-5-4, inclusive; to repeal Sections 40-5-5 and 40-5-6; toamend Sections 40-5-7 to 40-5-15, inclusive, and Sections40-5-17 to 40-5-24, inclusive; to repeal Section 40-5-25; toamend Section 40-5-26; to repeal Sections 40-5-27 and 40-5-28;to amend Section 40-5-29; to repeal Section 40-5-30; to amendSections 40-5-31 and 40-5-32; to repeal Section 40-5-33; toamend Section 40-5-34; to repeal Section 40-5-35; to amendSection 40-5-36; to repeal Sections 40-5-37 to 40-5-40,inclusive; to amend Sections 40-5-41 and 40-5-42; to repealSection 40-5-43; to amend Sections 40-5-44 and 40-5-45; and torepeal Section 40-5-46 of the Code of Alabama 1975; to addSection 40-5-48 to the Code of Alabama 1975, to substantiallyrevise the law governing tax collectors and the duties andpowers thereof; and in connection therewith would have as itspurpose or effect the requirement of a new or increasedexpenditure of local funds within the meaning of Amendment 621of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of theConstitution of Alabama of 1901, as amended