SB374 Alabama 2021 Session

Sponsors

Session

Regular Session 2021

Title

Revenue and taxation, tax collecting officials, duties and powers thereof futher provided, Sec. 40-5-48 added; Secs. 40-5-5, 40-5-6, 40-5-25, 40-5-27, 40-5-28, 40-5-30, 40-5-33, 40-5-35, 40-5-37 to 40-5-40, inclusive, 40-5-43, 40-5-46 repealed; Secs. 40-5-1 to 40-5-4, inclusive, 40-5-7 to 40-5-15, inclusive, 40-5-17 to 40-5-24, inclusive, 40-5-26, 40-5-29, 40-5-31, 40-5-32, 40-5-34, 40-5-36, 40-5-41, 40-5-42, 40-5-44, 40-5-45 am'd.

Description

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 40-5-1 to 40-5-4, inclusive; to repeal Sections 40-5-5 and 40-5-6; to amend Sections 40-5-7 to 40-5-15, inclusive, and Sections 40-5-17 to 40-5-24, inclusive; to repeal Section 40-5-25; to amend 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 amend Sections 40-5-31 and 40-5-32; to repeal Section 40-5-33; to amend Section 40-5-34; to repeal Section 40-5-35; to amend Section 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 repeal Section 40-5-43; to amend Sections 40-5-44 and 40-5-45; to repeal Section 40-5-46 of the Code of Alabama 1975; to add Section 40-5-48 to the Code of Alabama 1975, to substantially revise the law governing tax collectors and the duties and powers thereof; and in connection therewith would have as its purpose or effect the requirement of a new or increased expenditure of local funds within the meaning of 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.

Subjects

Taxation