Tuscaloosa County; electronic filing of business personal property tax returns in the offices of the tax assessor and tax collector provided for
Enacted
Summary
The bill lets the Tuscaloosa County Tax Assessor and Tax Collector set up electronic filing procedures for business personal property taxes and require electronic filing for certain businesses. It applies to companies that lease personal property, have assets of $10,000 or more, or use a professional preparer, and the offices must provide training and may grant temporary exemptions. The goal is to modernize filing and improve efficiency.
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