NEWS YOU CAN USE retailer seeking to use a sale or lease transaction to boost its case for appealing a property valuation to disclose 1) whether or not the property was occupied at the time of transaction, and 2) whether the comparable property was subject to any restrictions at the time of transaction that prevents the property from being used for its original purpose. These new requirements will prevent retailers from concealing information that could result in massive losses in commercial property taxes.
Effective March 20, 2018
PURCHASE OF HVAC UNITS FOR LOCAL GOVERNMENTS Act 2018-413 Sponsored by Rep. David Standridge & Sen. Clyde Chambliss Signed by Gov. Kay Ivey n Local governments and school boards currently purchase a number of items from approved purchasing cooperatives. Under this law, a limited exception to the competitive bid law is created for the purchase of heating and air conditioning units for counties, municipalities and local school boards from those national cooperatives approved by the Department of Examiners of Public Accounts. This new provision is yet another cost-saving measure that will allow local entities to better protect taxpayer dollars.
Effective June 1, 2018
WORKERS’ COMPENSATION CLAIMS Act 2018-471 Sponsored by Rep. Prince Chestnut & Sen. Steve Livingston Signed by Gov. Kay Ivey n While most counties participate in the Local Government Health Insurance Program( LGHIP), LGHIP has not had the authority to provide its participants with workers’ compensation services like the State Employees Insurance Fund. This new law authorizes the LGHIP Board to process claims for on-the-job injuries suffered by local government employees whose employers are participants in the system. Should the LGHIP Board exercise this authority, city and county governments could take advantage of the efficiencies and discounts available through the LGHIP that are not offered by the outside networks currently processing their workers’ compensation claims.
Effective March 28, 2018
SIMPLIFIED SELLERS USE TAX UPDATES Act 2018-539 Sponsored by Rep. Rod Scott & Sen. Trip Pittman Signed by Gov. Kay Ivey n This ACCA priority legislation makes two significant changes to the Simplified Sellers Use Tax( SSUT) program that are expected to significantly increase state and local government revenues from the program. The law will now permit online retailers to remain in the program even if they purchase a smaller, in-state affiliate organization; and it will also require program participants to collect and remit sales tax revenue on products sold through the platforms by third-party companies. The enactment of these new provisions is expected to yield counties an additional $ 60 million in revenue over the next five years.
Effective June 1, 2018
AUCTION OF TAX LIENS Act 2018-577 Sponsored by Rep. Corley Ellis & Sen. Gerald Dial Signed by Gov. Kay Ivey n This new act revises the tax lien sale procedures for counties to authorize tax liens to be sold at auction to the bidder with the lowest interest rate. Previously, counties only had the option to sell their outstanding tax liens on real property, and the purchaser of the tax liens obtained the right to collect all delinquent taxes, penalties, interest, and costs with respect to the property. Local leaders and tax officials believe that the added statutory option of selling such tax liens through the auction process will allow counties to navigate this complicated process more efficiently.
Effective July 1, 2018
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COUNTY COMMISSION | 39