HB311 Alabama 2025 Session

Updated Feb 22, 2026

Notable

Summary

Primary Sponsor: Margie WilcoxRepresentative
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
Summary: The bill changes how Alabama improvement districts collect assessments by moving enforcement to county revenue commissioners, converting unpaid amounts into tax-like liens, and eliminating district foreclosures, with an Oct. 1, 2025 effective date.
What This Bill Does
It authorizes county revenue commissioners to collect a reasonable fee for preparing assessment rolls and facilitating collection. It makes unpaid improvement district assessments a tax lien enforceable by the county revenue commissioner, using the same remedies as taxes. It repeals the improvement districts’ authority to foreclose on property for nonpayment. It maintains rules for payment terms, interest, prepayment, and debt-service considerations, with an effective date of October 1, 2025.

Who It Affects
Property owners within Alabama improvement districts; their nonpayment would create a tax-like lien and potential collection actions by the county revenue commissioner instead of a district foreclosure.
County revenue commissioners; they would take over collection of improvement district assessments, collect a reasonable compensation, and enforce liens like tax liens.

Key Provisions
Amends Section 11-99A-14 to treat improvement district assessments as tax liens payable and enforceable in the same way as state/county/municipal taxes, with similar remedies.
Authorizes county revenue commissioners to collect a reasonable compensation for preparing assessment rolls and facilitating collection.
Repeals Section 11-99A-21, removing the improvement district's power to foreclose on property for nonpayment.
Specifies payment terms, interest accrual, and board discretion on rates and prepayments, including that assessments may be paid in 30 days or over a term and may accrue interest.
Requires prepayment rules, debt-service considerations, and potential adjustments for bonds secured by the assessments (including coverage ratios).
Effective date set for October 1, 2025.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation & Revenue