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ACCA's Legislative Priorities for 2012
Redemption of Property
The Association supports legislation to correct technical problems in the statute addressing tax sales and redemption of property by clearly defining the person entitled to any excess paid at the time of sale is the person or entity to whom taxes were assessed at the time of the tax assessment. The Association opposes any legislation specifically aimed at reducing or eliminating interest on tax sale proceeds.
Purchase Price of Property
The Association supports legislation that would require the actual purchase price of property to be provided by the purchaser when transferring title, and if the actual purchase price cannot be determined, utilizing the assessed value of property for recording and taxing purposes.
Exemptions for Aged and Disabled
The Association supports legislation that would increase the income threshold to qualify for property tax exemptions for persons over 65 and for the disabled to $12,000 provided the new income limit applies equally to both persons who are over 65 and those who are disabled.
County Protection for New Abatements and Exemptions
The Association supports legislation to ensure that future tax abatements and exemptions passed by the Alabama Legislature shall not apply to county taxes or to the portion of a state tax distributed to a county unless the county commission passes a resolution consenting to the tax abatement or exemption provided for by the newly-enacted statute.
Establishment of Statewide 9-1-1 Coordinating Board and Statewide Service Charges
The Association supports legislation restructuring the existing Commercial Mobile Radio Service Board and establishing a statewide consolidation of all communication service charges provided such legislation complies with the Association’s policy on these issues, including but not limited to, ensuring a majority of the board’s members are from the Emergency Communication Districts and the rate is established at a level to ensure each 9-1-1 District receives at least its then-current level of income from all communication service charges.
Emergency Management Programs
The Association supports legislation to improve the delivery of services by state and local emergency management programs, including better defining the role of volunteers and providing liability protection for the volunteer and the emergency management programs for good faith actions of volunteers.
Subdivision Regulations within Municipal Jurisdiction
The Association supports legislation to address the problem of enforcing subdivision regulations and road maintenance issues within municipal planning commissions and/or police jurisdictions.
Alabama Uniform Severance Tax Act
The Association opposes the repeal or reduction of Alabama’s severance taxes and supports legislation to repeal the exemption for those materials that are transported by rail or water unless such materials are bound for another location in Alabama where they will be subject to taxation. The Association also supports legislation to allow the Department of Revenue to provide counties with information on those taxpayers remitting taxes as required by the act and to allow counties to request taxpayer audits by the Department with counties reimbursing the Department for the costs of the audit.
The real-time status of all ACCA, Danger and local bills can be found by going to acca-online.org and following the steps under Legislative News. Please make copies of this report for all county officials and employees. And remember, the ACCA staff will update the Association's web site with the latest information on the activities in Montgomery.
Questions? Please contact the ACCA staff at (334) 263-7594.
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