HB449 Alabama 2021 Session

Summary

Primary Sponsor

David Faulkner Representative

Republican

Co-Sponsors

Chip BrownK.L. BrownJim CarnsDickie DrakeBarbara DrummondTracy EstesJoe FaustBerry ForteRolanda HollisSteve HurstReed IngramGil IsbellJamie KielKelvin LawrenceMac McCutcheonSteve McMillanCharlotte MeadowsArnold MooneyEd OliverPhillip PettusProncey RobertsonHoward SanderfordShane StringerAllen TreadawayTim WadsworthPebblin W. WarrenDavid WheelerAndy WhittMargie WilcoxRich WingoDebbie Wood

Session

Regular Session 2021

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

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.

This bill would provide that the revised valuation notice must be mailed to the taxpayer by no later than May 1.

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.

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.

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.

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 of objections against values fixed on taxable property.

This bill would also make nonsubstantive, technical revisions to update the existing code language to current style.

Show more Show less

Subjects

Taxation