HB471ENROLLED Page 0 HB471 G4Q466C-2 By Representative Chestnut (N & P) RFD: Local Legislation First Read: 18-Apr-24 1 2 3 4 5 HB471 Enrolled Page 1 First Read: 18-Apr-24 Enrolled, An Act, Relating to Dallas County; to authorize the electronic filing of business personal property tax returns in the office of the Dallas County Tax Assessor and the Dallas County Tax Collector under certain conditions; and to authorize the establishment of procedures for filing of the returns. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. The Legislature finds that it is in the best interest of Dallas County for the Dallas County Tax Assessor and Dallas County Tax Collector to provide for the electronic filing of business property tax returns, including payment of any taxes due, subject to the approval of the Dallas County Commission. Section 2. (a) The Dallas County Tax Assessor and Tax Collector, upon approval of the Dallas County Commission, may establish procedures for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Title 40, Code of Alabama 1975. A complete business personal property tax return filed electronically shall be in the format prescribed by the tax assessor and tax collector and shall contain the same information as a business personal property tax return filed on paper. The timely filing and electronic signature requirements shall be provided generally in conformance with existing procedures for electronic filing of other electronic tax returns. (b) Commencing for any business personal property tax return filed on or after October 1, 2024, the Dallas County 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 HB471 Enrolled Page 2 return filed on or after October 1, 2024, the Dallas County Tax Assessor and the Dallas County Tax Collector may require any business personal property tax return filed with the office of the Dallas County Tax Assessor and Dallas County Tax Collector to be filed electronically for any of the following returns, as approved by the county commission: (1) For any business engaged in the leasing of personal property. (2) For any business with personal property assets of ten thousand dollars ($10,000) or more. (3) For any business personal property tax return which is prepared for filing by any professional or other third party tax preparer. (c) The tax assessor and tax collector may grant exemptions from subsection (b) for good cause. (d) The Dallas County Tax Assessor and the Dallas County Tax Collector shall conduct training sessions and otherwise assist any taxpayer in the procedures for the electronic filing pursuant to this act. Section 3. The provisions of this act are supplemental to any laws relating to the operation of the office of the Dallas County Tax Assessor and Tax Collector. Any law in direct conflict with this act is superseded. Section 4. This act shall become effective on June 1, 2024. 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 HB471 Enrolled Page 3 2024. ________________________________________________ Speaker of the House of Representatives ________________________________________________ President and Presiding Officer of the Senate House of Representatives I hereby certify that the within Act originated in and was passed by the House 25-Apr-24. John Treadwell Clerk Senate 08-May-24 Passed 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83