Legislation | Alabama County Platform |


Foundation Principle

Counties are partners with the State of Alabama in the collection of revenue and the delivery of services funded by the collection of such revenue.  Many taxes collected by the counties as well as the state are earmarked for distribution between the two levels of government to ensure the provision of services. Likewise, the Legislature considers the abatement or exemption of many taxes levied by or on behalf of the county commission.  County services cannot be funded during either the short- or long-term if the necessary revenue is interrupted.  The Association opposes mandated abatement or exemption of the local proceeds of any taxes as well as the alteration of the allocation formula used to distribute tax proceeds between the state and its counties.

Strategic Goals

In furtherance of this Foundation Principle, the Association will actively pursue the passage of legislation to accomplish the following strategic goals:

→ To create a more fair and equitable ad valorem tax system provided it does not eliminate annual reappraisal, reduce tax revenues or increase current exemptions.

→ To remove any defects in state tax laws resulting in a discriminatory tax structure provided it eliminates discrimination without creating new or expanding exemptions or tax credits.

→ To ensure there is no cost to local government for use of the ONE SPOT sales tax remittance system.

→ To amend Alabama law relating to the enforcement of delinquent licenses to increase the minimum fine to $10.00 or the minimum cost of enforcing the fine.

Legislative Policy

In addition to its strategic goals, the Association has adopted the following legislative policy consistent with this Foundation Principle:

♦ Opposition to altering the current interest rate on tax sale proceeds unless such change will not result in a decrease in purchaser participation in tax sales or reduction in tax sale proceeds paid to counties.

♦ Support for apportioning ad valorem tax collection costs among all entities entitled to a portion of the proceeds of the tax.

♦ Support for modernizing the business licensing process provided it does not result in a loss of state or local revenue or repeal existing local business licensing laws.

♦ Opposition to authorizing a local legislative delegation or legislatively-created committees to direct how local revenues should be distributed.

♦ Support for the work of the Streamlined Sales and Use Tax Agreement Commission provided there is no effort to repeal or restrict counties’ authority to collect, audit and/or enforce local taxes.

♦ Support legislation allowing collection of unpaid debts due the county by other governmental entities by intercepting the entity’s portion of ad valorem taxes.

♦ Support legislation or administrative rules to clarify that lodging tax applies to rooms rented, whether or not a person actually sleeps in the room.

♦ Support amendment of the Taxpayer Bill of Rights to provide that following an audit which uncovers that taxes were wrongly paid to another entity, the auditing entity may take action against the other entity if the wrongly-paid tax is not refunded within 6 months.

♦ Support revisions of the definition of tangible personal property to ensure that goods delivered digitally are subject to sales or use tax collections.

♦ Oppose legislation that would allow income producing properties to be treated as residential housing for the purpose of ad valorem taxation.