County Commission | The Magazine January 2020 | Page 26

FROM THE COVER
that 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 six months.
4 Support for revisions of the definition of
tangible personal property to ensure that
goods delivered digitally are subject to
sales or use tax collections.
4 Support for updating the process for
appointing and compensating members
of the County Boards of Equalization.
6 Opposition to legislation that would allow
income producing properties to be treated
as residential housing for the purpose of
ad valorem taxation.
4 Belief that local governments should incur
no costs for use of the ONE SPOT sales
tax remittance system.
6 Opposition to any proposed amendments
that would substantially reduce the county
share of revenue distributed under the
Simplified Sellers Use Tax statute.
County Operations and
Budget Authority
4 Belief that the existing Open Records
Law adequately protects a citizen’s
right to access of public documents,
and any reforms should come only
after comprehensive input from county
government.
4 Support for the protection of counties,
officials, employees or agents against
liability for official actions provided there
is no change in the statutory damage cap
for awards against counties.
6 Opposition to any efforts to require
counties to pay the attorney fees of those
filing actions against county governments,
its officials or employees.
4 Support for the county commission
role in adopting and enforcing the
county budget and opposition to any
efforts to weaken or direct the county
commission’s exercise of this legislative
authority.
6 Opposition to any legislation requiring the
county commission to vote or take action
on a particular measure or issue.
4 Support for limiting use of out-of-state
cooperative programs for purchases
26 | JANUARY 2020
available on the county joint bid list.
4 Support for legislation allowing individuals
to petition the court for clear and
merchantable title of tax sale properties
provided it does not increase counties’
administrative burden.
County Expenditures for
Compensation and Benefits
4 Support for the Omnibus Pay Act in
its current form and opposition to any
requirement to provide or increase
compensation, benefits, or county-paid
salary supplements for state or local
officials.
6 Opposition to mandated and unfunded
requirements to provide or increase
compensation or benefits for any county-
paid personnel or volunteers.
6 Opposition to shifting responsibility for
the payment of the employee share of
retirement contributions for probate
judges to the counties.
4 Support for the elimination of all
supernumerary programs and opposition
to any mandated and unfunded increases
in payments made under existing
programs.
4 Support for authorizing cost of living
increases for state and local retirees
provided such legislation only applies to
retirees in a particular county if approved
by the county commission.
4 Belief that any retirement program
changes should not apply to local
participants without approval of the
county commission.
4 Support for authorizing counties to
establish civil service systems provided
that the creation of such systems do not
provide for collective bargaining.
4 Belief that workers’ compensation
benefits should be uniform for all
workers, and special benefits should not
be established for segments of the county
workforce.
4 Support the consideration of
modifications to the current Employees’
Retirement System to provide public
employers to enhance recruitment of a
qualified workforce and retain experienced
employees.
Economic Development and the
Alabama Trust Fund
4 Support for legislation to establish
an application process for granting
tax credits and tax abatements for
the expansion of high speed internet
broadband services to the underserved,
unincorporated areas of counties with
county commission consent for any local
tax abatements.
6 Opposition to the withdrawal or diversion
of money currently earmarked for the
Alabama Trust Fund.
6 Opposition to any economic development
legislation or programs that mandate
the expenditure of county revenues or
abatement of county taxes without the
consent of the county commission.
4 Support efforts of the Alabama
Legislature to evaluate existing incentive
programs to ensure they are cost effective
and beneficial to local economies.
4 Support for incentives and reforms that
will enhance the delivery of healthcare
services to underserved communities.
Election Administration
4 Encourage the Alabama Legislature
to reject changes to any election laws
without the Legislature closely reviewing,
considering and debating the financial
and administrative impact on county
government.
6 Opposition to eliminating a runoff
election except in the most extreme
circumstances where the outcome of the
primary is inevitable.
4 Support for any legislative or
administrative efforts aimed at eliminating
waste and reducing state and county
election expenses provided such efforts
maintain the integrity of the election
process.
4 Support for authorizing counties to satisfy
election-related publication requirements
by posting information on a public
website and making copies available at
the courthouse.
6 Opposition to any legislation requiring
county governments or county
personnel to provide services or assume
responsibility for any portion of municipal