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
Brocreative
COUNTY COMMISSION | 39