Under existing law, a county official may not represent the state or county personally in a property tax appeal and may retain legal counsel to handle property tax appeals
This bill would authorize the county tax assessing official to appear and defend the state in appeals when the taxable value of property is at issue and would provide that the action is considered an appearance of the state unless the Department of Revenue intervenes
Relating to taxable property; to amend Section 40-3-26, Code of Alabama 1975, to authorize the county tax assessing official to represent the state in appeals when the taxable value of property is at issue.
|January 11, 2022||H||Read for the first time and referred to the House of Representatives committee on State Government|
|Bill Text||HB77 Alabama 2022 Session - Introduced|