David Sessions

Mobile County; temporary judges of probate, appointment amended

John J. Guthrie, Jr., death mourned

Animal abandonment; criminal penalties, authority to seize, disposition procedures; established

Crimes and offenses; manslaughter, criminally negligent homicide, and other motor vehicle crimes amended, restitution amended

Juvenile proceedings; court required to notify local superintendent of education or private K-12 school principal of charging or adjudicating an enrolled student delinquent for committing certain criminal offenses

Taxation; to exempt certain retail sales of fish or other seafood from sales and use taxes

State waters; Alabama Seagrass Restoration Task Force established to remediate seagrass loss

Taxation; to establish an income tax credit for oyster shell recycling

State Pilotage Commission; statewide laws repealed

Seafood dealer license; license fee for applicants holding other seafood licenses revised; retroactive effect provided

Game breeder license; possessory interest in deer established; killing, testing, prohibition of transfer of deer by state agencies for disease prohibited, subject to exceptions

Alabama Ad Valorem Advisory Committee, membership revised

Mobile County, electronic monitoring further provided for

State parks, early reservation and reduced rate permitted and required for state residents

Juvenile court, required to provide written notification to local superintendent or principal of private K-12 school if student charged with or adjudicated delinquent for certain serious crimes; authorized to provide written notice of charges for or adjudication of delinquency for lesser crimes

Relating to Catastrophe Savings Accounts; expands allowable expenses

To amend 40-9-1; increasing the market value threshold amount for which tangible personal property is exempt from state ad valorem taxation

Mobile County; amend definition of municipal tax lien to authorize the inclusion of certain weed liens on a tax bill under certain circumstances; deem municipality as prevailing party in certain bid auctions resulting in a tie; authorize municipality to enter property to make repairs under certain circumstances; and authorize tax collecting official to sell a tax lien under certain circumstances.

Sales and use tax, simplified sellers use tax (SSUT), recalculation of distributions based on annexations, deannexations, or incorporations, on fifth year after release of census commencing on January 1, 2026

Class 2 municipalities, scrap tires, enforcement of Scrap Tire Environmental Quality Act, jurisdiction of municipality court, criminal penalties