SB233INTRODUCED
Page 0
SB233
V7MTXPP-1
By Senator Sessions
RFD: Fiscal Responsibility and Economic Development
First Read: 18-Mar-25
1
2
3
4
5 V7MTXPP-1 03/17/2025 OW (L)cr 2025-1253
Page 1
First Read: 18-Mar-25
SYNOPSIS:
Under existing law, the membership of the
Alabama Ad Valorem Advisory Committee includes one
local official appointed from each congressional
district of the state by the commissioner from a list
of three recommendations per district submitted by the
Association of Alabama Tax Administrators, the
presiding president and vice president of the
Association of Alabama Tax Administrators, and two
local officials appointed by the commissioner.
This bill would expand the membership of the
advisory committee to include two resident taxpayers
appointed by the commissioner.
A BILL
TO BE ENTITLED
AN ACT
Relating to the Alabama Ad Valorem Advisory Committee;
to amend Section 40-2-45, Code of Alabama 1975, to expand the
membership of the committee.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 40-2-45 of the Code of Alabama 1975,
is amended to read as follows:
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 SB233 INTRODUCED
Page 2
is amended to read as follows:
"ยง40-2-45
(a) For purposes of this section, a local official
eligible for service on the committee is an elected or
appointed official charged with the assessing or collecting,
or both, of ad valorem taxes and other fees on real and
personal property at the county level.
(b)(1) To ensure consistent and purposeful
communication between the Commissioner of the Alabama
Department of Revenue and local officials on matters
pertaining to the assessment and collection of ad valorem
taxes and other fees on real and personal property, the
Alabama Ad Valorem Advisory Committee is established. The
committee shall consist of all of the following:
a. One local official from each of the congressional
districts appointed by the commissioner from a list of three
recommendations per district submitted by the Association of
Alabama Tax Administrators.
b. The presiding president and vice president of the
Association of Alabama Tax Administrators.
c. Two local officials appointed by the commissioner.
d. Two taxpayers appointed by the commissioner who have
paid taxes in the State of Alabama for at least five years and
have paid all tax liabilities.
(2) If the Association of Alabama Tax Administrators
fails to timely submit a list of recommendations for
appointment to the committee, the commissioner may appoint a
local official from that respective congressional district.
(3) If a vacancy on the committee occurs, the
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56 SB233 INTRODUCED
Page 3
(3) If a vacancy on the committee occurs, the
commissioner shall fill the vacancy from the list of three
recommendations submitted by the Association of Alabama Tax
Administrators or request that a new list of three
recommendations be provided by the association.
(4) The commissioner and the Association of Alabama Tax
Administrators shall ensure assure that the recommendations
and appointments reflect the racial, gender, geographic,
urban, rural, and economic racial, and geographical diversity
of the State of Alabama state.
(c) The members of the committee shall serve one year
one-year terms and are eligible for reappointment if
recommended by the Association of Alabama Tax Administrators.
The initial appointment recommendations shall be made no later
than August 1, 2023, and each August 1 thereafter. The
commissioner shall appoint the members of the committee no
later than September 1 of each year.
(d) Committee members shall receive no compensation or
reimbursement of expenses from the state for serving on the
committee. The local officials may be reimbursed for travel as
provided by law for their official duties.
(e) The committee shall hold its first meeting no later
than October 1, 2023. The commissioner shall set the date,
time, and location of the first meeting. The advisory
committee may elect a chair and vice chair and shall determine
the timing and frequency of subsequent meetings. The advisory
committee shall meet no less than four times per year.
(f) The committee shall meet with the commissioner or
his or her designee and other employees of the Department of
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
84 SB233 INTRODUCED
Page 4
his or her designee and other employees of the Department of
Revenue as the commissioner deems appropriate. The
commissioner shall present specific questions, issues, policy
considerations, or other matters deemed appropriate to the
committee for input, review, and possible recommendation.
Likewise, the committee may present additional questions,
issues, policy considerations, or other matters for input,
review, and possible recommendation. The committee shall make
no review or recommendation pertaining to any other department
matter.
(g) Formal recommendations from the committee shall be
made to the commissioner by affirmative vote of a majority of
the membership. The commissioner shall respond to the
recommendations as he or she deems appropriate, including a
written response to the committee, or the appointment of
additional committees or work groups composed of employees of
the Department of Revenue and local officials."
Section 2. This act shall become effective on October
1, 2025.
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102