HB77 Alabama 2022 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Kerry Rich
Republican
Session: Regular Session 2022
Title: County tax assessing official, tax valuation disputes, authorized to defend state, Sec. 40-3-26 am'd.
Summary: HB77 lets the county tax assessing official represent the state in property tax valuation appeals.
What This Bill Does
The bill adds authority for the county tax assessing official to appear and defend the state's position when the taxable value of real or personal property is in dispute. Their appearance is treated as an appearance by the state unless the Department of Revenue files a notice of appearance or intervenes. The county may hire its own legal counsel or use coverage from a self-insurance fund to handle these appeals, with related expenses paid from the county board of equalization budget; the self-insurance fund can provide counsel for such cases. The act becomes effective on the first day of the third month after passage and governor approval.

Who It Affects
County tax assessing officials, who gain authority to appear for the state in valuation appeals and may hire or be provided with legal counsel.
Property taxpayers involved in real or personal property tax appeals, whose case may involve state representation by the county official and potential changes in who pays for counsel.

Key Provisions
Authorizes the county tax assessing official to appear in appeals and defend on behalf of the state when taxable value is at issue.
Appearance by the county tax official is considered an appearance of the state unless the Department of Revenue intervenes.
County may retain its own legal counsel or use self-insurance fund coverage for property tax appeals; expenses paid from the county board of equalization budget.
Self-insurance fund board may provide legal counsel for property tax cases appealed to circuit court; coverage treated as a claim under Chapter 30.
Effective date: first day of the third month after passage and governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Tax Assessor