SB241 Alabama 2023 Session

Updated Feb 22, 2026

Summary

Primary Sponsor: Bobby D. SingletonSenator
Democrat
Session: Regular Session 2023
Title: Relating to Hale County; to amend Section 11 of Act 83-696 of the 1983 Regular Session (Acts 1983, p. 1136); to repeal Section 12 of Act 83-696 of the 1983 Regular Session (Acts 1983, p. 1136); to make effective the establishment of a consolidated and unified system of assessment and collection of taxes under the supervision of a county revenue commissioner as provided for by Act 83-696 of the 1983 Regular Session (Acts 1983, p. 1136), now appearing as Subpart 2, Article 2, Chapter 33 of Title 45, Code of Alabama 1975.
Summary: SB241 would let Hale County voters decide to merge the tax assessor and tax collector offices into one Hale County Revenue Commissioner who would handle tax assessment and collection.
What This Bill Does
It requires a countywide referendum to approve abolishing the tax assessor and tax collector offices and creating a single county revenue commissioner to oversee tax assessment and collection. If the majority votes Yes, the two offices are eliminated and their duties are merged into the new office under the consolidated system described in Act 83-696. The referendum process and related procedures are specified, and if voters reject it, no change would occur. The bill also repeals an older requirement for a separate constitutional amendment and aligns the change with existing Alabama law.

Who It Affects
Hale County residents who would vote in the referendum and, if approved, interact with a single Hale County Revenue Commissioner for tax assessment and collection.
Employees of the current Hale County tax assessor and tax collector offices, whose jobs and duties would be consolidated into the new county revenue commissioner office.

Key Provisions
Amends Section 11 to require approval by a majority of qualified Hale County electors in a referendum before the consolidation takes effect.
Repeals Section 12 of Act 83-696 and enables the consolidation to be operative under the framework in Title 45, Chapter 33, Section 45-33-240.20, of the Code.
Abolishes the offices of tax assessor and tax collector in Hale County and consolidates their duties into the Hale County Revenue Commissioner.
Requires the referendum to be conducted similarly to constitutional amendments, with notice and certification procedures, and allows concurrent election timing with other elections.
Provides that, if approved, the act becomes effective under the existing law; if not approved, no change occurs.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Hale County, combine offices of tax assessor and tax collector into tax commissioner