SB58 Alabama 2022 Session
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Bill Summary
Sponsors
Session
Regular Session 2022
Title
County tax assessing official, tax valuation disputes, authorized to defend state, Sec. 40-3-26 am'd.
Description
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.
Subjects
Tax Assessor
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| February 3, 2022 | H | Read for the first time and referred to the House of Representatives committee on State Government |
| February 2, 2022 | S | Motion to Read a Third Time and Pass adopted Roll Call 74 |
| February 2, 2022 | S | Third Reading Passed |
| January 18, 2022 | S | Read for the second time and placed on the calendar |
| January 11, 2022 | S | Read for the first time and referred to the Senate committee on Governmental Affairs |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB58 Alabama 2022 Session - Introduced |
Source: Alabama Legislature