HB207 By Representative Ford RFD Ways and Means General Fund Rd 1 11-FEB-16

SYNOPSIS: Under existing law, ad valorem taxes levied on real property are delinquent after December 31 each year.

This bill would extend the delinquency date for ad valorem taxes on real property to after February 28 beginning with the tax year for which the ad valorem taxes levied on real property shall become due and payable on October 1, 2017, and each tax year thereafter.

This bill would also extend the due date of the delinquency book for ad valorem taxes on real property to the probate judge from March 1 to May 1 beginning with the tax year for which the ad valorem taxes levied on real property shall become due and payable on October 1, 2017, and each tax year thereafter.

A BILL TO BE ENTITLED AN ACT

To amend Sections 40-5-7, 40-5-14, 40-7-19, 40-7-22, and 40-10-3, Code of Alabama 1975, regarding the delinquency date of ad valorem taxes levied on real property, and to extend the delinquency date, and to extend the due date of the delinquency book to the probate judge.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-5-7, 40-5-14, 40-7-19, 40-7-22, and 40-10-3 of the Code of Alabama 1975, are amended to read as follows:

§40-5-7.

"After January March 1, the collector must make a personal demand in writing upon delinquent taxpayers, or their agents charged with the duty of paying their taxes, whenever they may be found, for the amount of their taxes and fees, and when unable to find them, to make a demand by certified or registered mail directed to his last known place of residence or business, return receipt demanded. It shall be the duty of such delinquents forthwith to pay the taxes and fees assessed and charged against them, but failure to comply with the requirements of this section shall not invalidate the title to any property sold for taxes.

§40-5-14.

"After January March 1 of each year, the tax collector must proceed, without delay, to levy upon the personal property of delinquent taxpayers for the payment of their taxes and, after having first given 10 days' notice of the time and place of sale, with a description of the property to be sold, by posting the same at three or more public places in the precinct of the residence of such delinquent, either at the time of assessment or of the levy, or, if he is a nonresident of the county, in the precinct in which the levy is made he must sell the same, or so much thereof as may be necessary to satisfy the taxes, fees, and expenses of sale, including the expenses of keeping the property and moving the same to the place of sale in front of the courthouse of the county, or at the voting place, or at the residence of such delinquent, or at any other place in the precinct in which such notice was posted, at public outcry to the highest bidder for cash, and the property so sold shall not be subject to redemption. For making such sale, the collector shall be allowed a fee of $5, to be collected out of the property. Such taxpayer may, at any time before the sale, pay the taxes, interest, fees, and expenses, including the collector's fees for the sale, the same as if it had been made, and thereby discharge the levy.

§40-7-19.

"After December 31 February 28 in each year, the assessor shall in person or by deputy make a demand upon all taxpayers who have failed to make return to him for a list of their taxable property, and such demand may be made by written notice left with the taxpayer at his residence or place of business, or sent postpaid by certified or registered mail, with return receipt demanded, to the taxpayer's last known place of residence, and it shall be the duty of such taxpayer to return such list to the assessor on or before the third Monday in January March following. For making this demand the tax assessor shall be entitled to a fee of $5 to be paid by the taxpayer, which shall be added to the tax receipt and collected with the tax.

§40-7-22.

"Having failed to procure on verbal or written demand from any delinquent his list of taxable property on or before the third Monday in January March, the assessor shall ascertain from inquiry or otherwise the property and other subjects of taxation upon which such person is liable to be taxed and shall list and make return thereof upon the proper blank and note upon such returns the failure of the owner after notice to make such return and the accrual of a penalty of 10 percent of the taxes to be assessed thereon.

§40-10-3.

"Such book shall be prepared in a neat and orderly manner either in a fair and legible handwriting or typewritten, with sufficient space in each case to make the necessary entries, and in other particulars in a manner suitable for the purpose for which it is to be used; and, if it is not thus prepared, the judge of probate shall cause it to be so prepared at the expense of the collector, and the cost thereof shall be deducted from his compensation. Such books shall be delivered to the judge of probate on or before March May 1, but if from any cause there has been a failure to deliver the same by that time, it may be delivered thereafter."