County Commission | The Magazine January February 2018 | Page 34

FROM THE COVER
To ensure there is no cost
to local government for use
of the ONE SPOT sales tax
remittance system.
• To amend Alabama law
relating to the enforcement of
delinquent licenses to increase
the minimum fine to $10.00 or
the minimum cost of enforcing
the fine.
Legislative Policy
In addition to its strategic goals,
the Association has adopted the
following legislative policy consistent
with this Foundation Principle:
• Opposition to altering the
current interest rate on tax sale
proceeds unless 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
ad valorem tax
collection costs
among all entities
entitled to a portion
of the proceeds of
the tax.
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Strategic Goals
In furtherance
of this Foundation
Principle, the
Association will
actively pursue the
passage of legislation
to accomplish the
following strategic goals:
• To create a more fair
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34 | COUNTY COMMISSION
Support requiring the Forever
Wild Board to make annual
payments from its Stewardship
Account in an amount equal to
the ad valorem taxes lost by the
•
Opposition to allowing a
project manager to approve
construction contract
changes without approval of
the governing body and/or
compliance with the public
works law.
•
Opposition
to relaxing
or
eliminating
competitive
bidding
requirements
for construction
projects or granting
a contractor sole responsibility
for selecting the successful
bidder.
•
To remove 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.
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Support for increasing
the minimum cost of a
construction project amount
which requires the county
to employ the services of a
licensed general
contractor or
architect.
•
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•
Foundation Principle
Counties are partners with
the State of Alabama in the
collection of revenue and the
delivery of services funded by the
collection of such revenue. Many
taxes collected by the counties as
well as the state are earmarked
for distribution between the two
levels of government to ensure the
provision of services. Likewise,
the Legislature considers the
abatement or exemption
of many taxes levied by
or on behalf of the
county commission.
County services
cannot be funded
during either the
short- or long-term
if the necessary
revenue is interrupted.
The Association opposes
mandated abatement or
exemption of the local proceeds of
any taxes as well as the alteration
of the allocation formula used to
distribute tax proceeds between
the state and its counties.
e
Opposition to municipalities
using unconventional
annexation procedures to
avoid the legal responsibility to
maintain public roads included
in newly-annexed areas.
Revenue Protection
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•
and equitable ad valorem tax
system provided it does not
eliminate annual reappraisal,
reduce tax revenues or increase
current exemptions.
purchase of lands previously
held by private ownership.
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flood plain management and
geospatial services at the state
level to ensure more effective
implementation by all 67
Alabama counties.