SB359 Alabama 2021 Session

Summary

Primary Sponsor

Andrew JonesSenator

Republican

Session

Regular Session 2021

Title

Etowah Co., ad valorem tax, county portion, county commission authorized to impose late payment penalty, distribution to county commission and revenue commissioner

Summary

SB359 lets Etowah County charge an extra late payment penalty on the county portion of ad valorem taxes and specifies how the resulting money is spent.

What This Bill Does

The Etowah County Commission may, by ordinance, add an administrative late payment penalty on the county portion of ad valorem taxes, up to $2 per day with a $300 cap. This penalty would be collected and enforced like existing delinquent penalties, including the use of liens, and would apply only to the county portion, not to state or other local taxes. Revenue from the penalty would be distributed as 12.5% to the Revenue Commissioner’s Special Fund, 40% to the Little Canoe Creek Megasite for 12 years (after which it could be redirected to other economic development projects by majority vote), and 47.5% to the county for roads and bridges. The act takes effect immediately after the governor signs it.

Who It Affects

• Property owners in Etowah County who pay the county portion of ad valorem taxes and could incur the new daily penalty for late payment.
• Etowah County government entities (Revenue Commissioner and County Commission) and county residents who benefit from the revenue allocations (Megasite development and road/bridge funding).

Key Provisions

• Authorizes Etowah County Commission to impose an additional administrative late payment penalty on the county portion of ad valorem taxes, up to $2 per day and a maximum of $300.
• Penalty is collected and enforced the same as existing delinquent penalties, including the placement of liens on properties.
• Penalty applies only to the county portion of ad valorem taxes; it does not apply to state or other local taxes.
• Revenue distribution: 12.5% to the Revenue Commissioner's Special Fund, 40% to the Little Canoe Creek Megasite for 12 years (with potential later use for other economic development projects by majority vote), and 47.5% to the county for roads and bridges.
• After 12 years or if the Megasite is sold/leased or under a state project, funds may be redirected to other industrial recruitment and economic development projects by majority vote of the County Commission.
• Effective immediately following the governor's approval.

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

Subjects

Etowah County