County Commission | The Magazine March 2019

FROM THE COVER 4 6 4 4 4 4 4 4 6 4 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 the full ad valorem tax collection costs among all entities entitled to a portion of the proceeds of the tax. Opposition to authorizing a local legislative delegation or legislatively- created committees to direct how local revenues should be distributed. Support for the principles of the Streamlined Sales and Use Tax Agreement provided there is no future effort to repeal or restrict counties’ authority to collect, audit and/or enforce local taxes. Support for removing 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. Support for creating a fair and equitable ad valorem tax system provided it does not eliminate annual reappraisal, reduce tax revenues or increase current exemptions. 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 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. Belief that local governments should incur no costs for use of the ONE SPOT sales tax remittance system. County Operations and Budget Authority 6 Opposition to changes in the current CDARS Program and public depository law that could result in 4 4 6 4 6 4 4 greater risk to the stability of county deposits. Belief that the existing Open Records Law adequately protects a citizen’s right to access of public documents. 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. Opposition to any efforts to require counties to pay the attorney fees of those filing actions against county governments, its officials, or employees. Support for the county commission’s 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. Opposition to any legislation requiring the county commission to vote or take action on a particular measure or issue. Support for limiting use of out-of-state cooperative programs for purchases available on the county joint bid list. 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 the creation of such systems do not provide for collective bargaining. 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. Election Administration 4 Encourage the Alabama Legislature to reject changes to any election laws without 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 COUNTY COMMISSION | 31

County Commission | The Magazine March 2019 | Page 31