HB399 Alabama 2023 Session

Summary

Primary Sponsor

Chris Sells Representative

Republican

Session

Regular Session 2023

Title

Relating to tax officials; to establish the Alabama Ad Valorem Advisory Committee to provide input and recommendations to the Commissioner of the Department of Revenue, and to provide for its membership and duties.

Description

Under existing law, the Alabama Administrative Procedure Act establishes the minimum procedural code for the adoption of administrative rules affecting the rights and duties of the public.

This bill would revise the definition of rule for purposes of the Administrative Procedure Act to provide that the exception for intergovernmental, interagency, and intra-agency memoranda, directives, manuals, or other communications which do not substantially affect the legal rights of, or procedures available to, the public shall not apply to any communication establishing the process to be used by tax officials to value real property for ad valorem tax purposes.

Show more Show less

Subjects

Administrative Procedure Act; to amend definition of "rule".