SB58 Alabama 2022 Session

Updated May 17, 2022

Summary

Primary Sponsor: Donnie ChesteenSenator
Republican
Session: Regular Session 2022
Title: County tax assessing official, tax valuation disputes, authorized to defend state, Sec. 40-3-26 am'd.
Summary: SB58 lets the county tax assessing official personally appear and defend the state in property tax appeals when the property's taxable value is at issue.
What This Bill Does
It amends Section 40-3-26 to allow the county tax assessing official to appear in tax appeals on behalf of the state when the taxable value is disputed. The appearance will be treated as an appearance of the state unless the Department of Revenue intervenes. The county commission continues to secure legal counsel for these appeals, with expenses paid from the county board of equalization budget, and the self-insurance fund may provide counsel when available. The authority is limited to this context and does not extend beyond the specified provision.

Who It Affects
County tax assessing officials (and the counties they serve): authorized to appear and defend the state's position in property tax appeals when the taxable value is at issue.
Department of Revenue and property taxpayers: DoR can intervene or file a notice of appearance, which prevents the county official's appearance from counting as the state's appearance and keeps DoR oversight in the case.

Key Provisions
Authorizes the county tax assessing official to appear in appeals and defend the state when the taxable value of real or personal property is at issue.
The appearance is considered an appearance of the state unless the Department of Revenue files a notice of appearance or intervenes on behalf of the state.
The county commission must secure legal counsel for property tax appeals and expenses are paid from the county board of equalization budget; self-insurance fund counsel may be used when available.
Effective date: becomes law on the 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