Lee County Legislation

This bill amends existing law in Lee County, Alabama, to clarify and modify the roles of the county engineer and the county commission regarding the management and maintenance of county roads, highways, bridges, and ferries. It stipulates that the Lee County Commission employs a qualified county engineer responsible for the county highway department and road maintenance. Crucially, the bill emphasizes that many of the engineer's functions, duties, and authorities, including personnel management, budgeting, and purchasing, are now to be carried out as determined by or at the discretion of the county commission or its designee. This change aims to provide the Lee County Commission with more direct oversight and control over the operations and decisions of the county engineer and the highway department.

SB 329 transfers the responsibility for handling the redemption of land sold for taxes in Lee County from the Judge of Probate to the Lee County Revenue Commissioner. This means the Revenue Commissioner will now perform all duties related to processing these land redemptions. Additionally, the bill authorizes the Revenue Commissioner to charge an administrative fee, not exceeding $50, for each redemption processed, with these fees being deposited into the county's general fund.

SB 301 allows the Lee County Revenue Commissioner to establish procedures for the electronic filing of business personal property tax returns. Starting October 1, 2025, the Commissioner may require electronic filing for businesses engaged in leasing personal property, those with $10,000 or more in personal property assets, or those using a third-party tax preparer. The Commissioner must provide training and assistance to taxpayers for these new procedures and can grant exemptions for good cause. This bill directly affects businesses in Lee County that own personal property subject to taxation.