HB311 Alabama 2025 Session

Summary

Primary Sponsor

Margie Wilcox Representative

Republican

Session

2025 Regular Session

Title

Alabama Improvement Districts; to streamline enforcement and collection of assessments; authorize revenue commissioner to collect reasonable compensation; provide additional rights and protections; eliminate certain remedies for failure to pay an assessment

Description

Under existing law, an improvement district is authorized to levy an assessment on property within the district to fund a public infrastructure improvement project. If a property owner fails to pay the assessment, the board of the improvement district may commence an action to foreclose on the property.

This bill would provide for county revenue commissioners collecting reasonable compensation for preparing an assessment roll and facilitating collection.

This bill would treat the failure to pay an assessment by an improvement district in the same manner as a tax lien to be collected and enforced by the county revenue commissioner.

This bill would also repeal the provision authorizing an improvement district to bring a judicial proceeding to foreclose on a property when the owner fails to pay the assessment levied by an improvement district.

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Subjects

Taxation & Revenue