Executive Director's Report - Pre-Convention
Issue 2003
Legislative Session Truly A Team
Effort
With a great sigh of
relief from everyone, the Alabama Legislature left town
on June 16 and will most likely not return until some
time in September. Most legislative sessions are about
the same to me - bills are introduced, some pass, some
do not, members of the respective houses fuss and fight,
and so on and so forth. The 2003 Regular Session was different,
however, for a couple of reasons.
First, the Alabama Senate did
almost nothing for most of the session. It was enthralled
most of the time in a battle over its rules and how they
dictate who controls the body. The Senate calendar became
stacked with literally hundreds of House and Senate Bills.
The Senate is known for having squabbles that result in
"legislation logjams" but none as protracted
and bitter as this one. It was not until the last couple
of days in the session that the stalemate in the Senate
was broken and a few new laws were enacted.
Second, the session stands
out among others because it was interrupted midstream
by a special session. Only on one other occasion in recent
history has an Alabama Governor called a special session
to convene during a regular session. The special session
was called by Governor Bob Riley for the broad purpose
of addressing the state's serious financial condition.
When the special session ended, the legislature had passed
and sent to the Governor a handful of financial accountability
acts and others proposing to raise about $1.3 billion
in additional revenue. The entire package will be subject
to voter approval at a special election to be held this
coming September.
I have endured numerous special
sessions but the First Special Session of 2003 will probably
stand out in my mind as the most memorable for several
reasons. Everyone will of course, remember the session
because it generated what could be the largest one time
increase in taxes in the history of the state. But I will
remember the session most vividly because of the enormous
financial impact the tax package could have had on counties
and the tremendous effort put forth by the Association's
membership and staff to ensure that the package did not
adversely affect county revenues.
The tax package was complicated
and involved adjustments or modifications to statutes
affecting at least six different state and local taxes
and/or fees. Estimates of the amount of revenue that would
be produced came from numerous sources, none of which
could be relied upon with a high degree of confidence.
It was generally agreed that the package could generate
as much as $1.3 billion.
The Governor and others in
his camp predicted that the package would generate more
than $100 million in additional revenue for local governments
in the state. There seems to have been an assumption that
local government officials should support the package
because of the projected positive local impact. That assumption
proved to be incorrect. The drafters of the package failed
to recognize that because of a host of factors, some counties
in particular would actually realize a significant decrease
in revenue if the package passed as introduced. For example,
counties in which there are large utility-owned facilities
(electricity generating plants, etc.) would have lost
millions of dollars because of proposed changes in the
way ad valorem taxes would have been computed on such
property. The drafters and other proponents of the package
were also not aware that an analysis and understanding
of county and municipal local taxes must be made in order
to determine the impact on local revenue.
It became incumbent upon the
Association staff to quickly determine the impact the
package would have upon the revenues available to the
county commissions of the state. This first involved a
quick analysis and understanding of proposed changes in
complicated tax laws and then determining the information
that needed to be obtained from county officials.
Enough cannot be said about
the abilities of ACCA Assistant Executive Director, Sonny
Brasfield, in this regard. His ability to analyze, grasp,
and react to legislation is uncanny. He quickly identified
the information needed from counties and set in motion
a procedure to retrieve it. The information obtained was
eventually used to make numerous changes in the tax package.
These changes helped to ensure that if the tax package
is approved by the voters most counties will experience
no decrease in revenue and many will enjoy significant
increases.
Enough cannot be said about
the performance during the session of ACCA Staff Attorney
Mary Pons. Among many others, she performed the important
function of preparing numerous amendments to the various
bills in the package. Her ability to quickly and accurately
draft appropriate verbiage helped to ensure that county
governments were treated reasonably. Other members of
the Association staff assisted in the effort and their
contributions were invaluable.
What will be most memorable
and gratifying to me about the First Special Session of
2003 is the united effort put forth by county officials
from throughout the state. When the calls went out to
commissioners, administrators, tax officials, probate
judges, and revenue officers, they responded magnificently.
Sometimes the calls were for information. Sometimes they
were for legislators to be contacted, and on other occasions
they were calls to come to Montgomery.
I hesitate to mention specific
individuals out of fear that someone will be overlooked,
but I think everyone should know about the special efforts
of some individuals. Special thanks go to Mark Culver,
Chairman of the Houston County Commission. Chairman Culver
spent several days in Montgomery helping the staff convince
the legislature of changes that needed to be made to the
package. He performed like an additional staff member.
Thanks also go out to Rhondel
Rhone, a member of the Clarke County Commission. I called
Commissioner Rhone at his home at 8:00 p.m. one evening
and asked if he could come to Montgomery the next day.
Without asking why he said "Sure, what time do you
need me there?" (We needed him to talk to several
members of the legislature.)
Thanks also go to ACCA President
Johnny Flowers. I caught up with him in his truck headed
to a business meeting and suggested he needed to be in
Montgomery as soon as possible. He immediately turned
around, drove home, changed into his coat and tie, and
drove to Montgomery.
Appreciation is also extended
to Sherrie Kelley, Coosa County Administrator, who spent
at least two days at the State House keeping an eye on
the members of the county's legislative delegation. These
are just a few of the county officials and employees,
who came to Montgomery, provided financial information,
or made telephone calls to legislators during the session.
Thank you all very much!
It would be remiss and foolish
not to point out that many members of the Alabama Legislature
supported the Association during the session. Many members
of the House and Senate supported the Association's positions
in committees and before the full bodies. We appreciate
their consideration and support. Special appreciation
is extended to Senators Myron Penn, Harri Anne Smith,
and Gary Tanner, and Representatives Locy Baker and Richard
Laird for handling the Association's amendments
in committee and on the floor of the respective houses.
The First Special Session of 2003 was the most intense
and difficult I have experienced. The nature of the legislation
being considered combined with the short period of time
within which to do so pushed the Association staff and
membership into a response mode to which they were not
accustomed. The concerns expressed and willing involvement
of county officials from throughout the state was gratifying.
What was accomplished during the session on behalf of
county government was truly a team effort.
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