Alabama 2023 Regular Session

Alabama Senate Bill SB241

Introduced
4/25/23  
Refer
4/25/23  
Report Pass
5/2/23  
Report Pass
5/2/23  
Engrossed
5/4/23  
Refer
5/4/23  
Report Pass
5/11/23  
Report Pass
5/11/23  
Enrolled
5/16/23  

Caption

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.

Impact

The implementation of SB241 would significantly alter the structure of tax administration in Hale County, moving away from a bifurcated system with separate assessors and collectors to a more unified approach. By consolidating these offices, the legislation could reduce administrative overhead and simplify the tax process for residents. Furthermore, the repeal of the requirement for a separate constitutional amendment to authorize this change reflects legislative intent to modernize and clarify tax regulations within the county. The bill is proposed with the aim of enhancing operational efficiency.

Summary

SB241 aims to amend existing laws regarding the taxation system in Hale County, Alabama. Specifically, it seeks to establish a consolidated system of tax assessment and collection under a single office, the County Revenue Commissioner, by abolishing the separate offices of tax assessor and tax collector. This change is intended to streamline tax operations and improve efficiency in the management of county revenue. The bill is structured to be enacted upon a favorable referendum vote by the qualified electors of Hale County.

Sentiment

Overall sentiment toward SB241 appears to be supportive, as it promises to make tax administration more efficient. However, there may be underlying concerns regarding the transition of responsibilities and the effects on local employment within the abolished offices. While supporters advocate for the consolidation as a way to improve service delivery, there may be resistance from those who feel that such changes could diminish local governance and oversight in tax matters.

Contention

Notable points of contention surrounding SB241 include fears about the concentration of power within a single office and the potential for reduced local input in the tax collection and assessment process. While proponents argue that consolidation will lead to greater efficiency, opponents may argue that it risks overlooking local nuances and needs. The requirement for a referendum also indicates some level of public scrutiny and potential division regarding changes to the governance of tax matters in Hale County.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.