SB128

By Senator Williams

ENROLLED, An Act,

Relating to property tax appeals from the board of equalization; to amend Section 40-3-26, Code of Alabama 1975, to provide that the county commission would be responsible for securing legal counsel for the state and county for an appeal to the circuit court when the appeal involves the valuation of property for the purpose of ad valorem tax assessment; and to further provide that the expenses of the case would be included in the county's equalization budget and paid as provided by a law or may be paid through a county self-insurance fund.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-3-26, Code of Alabama 1975, is amended to read as follows:

§40-3-26.

"(a) The district attorneys, together with any special counsel employed by the Department of Revenue, with the approval of the Governor and Attorney General, shall represent county commission shall be responsible for securing legal counsel to represent the state and county in all property tax cases appealed to the circuit court in the county. The district attorneys and state and county officials are prohibited from representing taxpayers in any controversy between such taxpayers and the state or county; provided, that they may appear where the value of their own property is in controversy. The county may retain legal counsel to handle a property tax appeal or, when available pursuant to coverage provided by a self-insurance fund created under Chapter 30 of Title 11, utilize legal counsel provided through that coverage. In each case where the county commission employs its own legal counsel for a property tax case appeal, the county commission, in consultation with the local tax official, shall adopt a resolution approving the employment of the counsel. All expenses incurred by the county commission in complying with this section shall be paid from the budget of the county board of equalization as provided in Section 40-7-68.

"(b) In addition to all other powers granted to the board of trustees of a self-insurance fund created pursuant to Chapter 30 of Title 11, the board of trustees of the fund may provide legal counsel for property tax cases appealed to the circuit court. Coverage, when available, shall be treated as a claim filed under Chapter 30."

Section 2. This act shall become effective on October 1, 2016, following its passage and approval by the Governor, or its otherwise becoming law.

Taxation

Ad Valorem Tax

Equalization, Board of

Counties

County Commissions

Property, Real and Personal

Code Amended