---
type: "Bill"
title: "Ad valorem tax, evidence of comparable sales or leases inadmissible in taxpayer appeals from rulings of boards of equalization fixing value of commercial property, Sec. 40-3-27 added"
description: "Ad valorem tax, evidence of comparable sales or leases inadmissible in taxpayer appeals from rulings of boards of equalization fixing value of commercial property, Sec. 40-3-27 added"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2018rs"
identifier: "SB 182"
citation: "Alabama SB 182 (2018rs)"
classification: ["bill"]
subjects: ["Equalization", "Board of"]
status: "enacted"
primary_sponsors: ["Williams"]
version_count: 3
action_count: 15
vote_count: 3
first_action: "2018-01-16T05:00:00+00:00"
last_action: "2018-03-13T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/c1aca886-21a6-4f81-9913-b0752a70d6ae"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=SB182"
source_hash: "0e26e1a13ec97cdcdc772bc38d8f4c5806fb4ef8e30c0a51afeed0f66894c02f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama SB 182 (2018rs) — Ad valorem tax, evidence of comparable sales or leases inadmissible in taxpayer appeals from rulings of boards of equalization fixing value of commercial property, Sec. 40-3-27 added

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2018rs/PrintFiles/SB182-int.pdf)
2. **Engrossed** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2018rs/PrintFiles/SB182-eng.pdf)
3. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2018rs/PrintFiles/SB182-enr.pdf)

## Votes

- Motion to Read a Third Time and Pass adopted Roll Call 491 — **30–0** (pass) · upper
- Motion to Read a Third Time and Pass adopted Roll Call 685 — **94–0** (pass) · lower
- Williams motion to Adopt adopted Roll Call 490 — **30–0** (pass) · upper

## Sponsors

- Williams — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-16T05:00:00+00:00** Read for the first time and referred to the Senate committee on Fiscal Responsibility and Economic Development `reading-1, referral-committee`
- **2018-02-15T05:00:00+00:00** Read for the second time and placed on the calendar with 1 substitute and `reading-2`
- **2018-02-22T05:00:00+00:00** Third Reading Passed `passage`
- **2018-02-22T05:00:00+00:00** Fiscal Responsibility and Economic Development first Substitute Offered `amendment-introduction`
- **2018-02-22T05:00:00+00:00** Williams motion to Adopt adopted Roll Call 490 `amendment-passage`
- **2018-02-22T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 491 `passage`
- **2018-02-22T05:00:00+00:00** Engrossed
- **2018-02-22T05:00:00+00:00** Read for the first time and referred to the House of Representatives committee on County and Municipal Government `reading-1, referral-committee`
- **2018-03-01T05:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2018-03-08T05:00:00+00:00** Third Reading Passed `passage`
- **2018-03-08T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 685 `passage`
- **2018-03-08T05:00:00+00:00** Passed Second House `passage`
- **2018-03-13T04:00:00+00:00** Enrolled
- **2018-03-13T04:00:00+00:00** Signature Requested
- **2018-03-13T04:00:00+00:00** Assigned Act No. 2018-265. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c1aca886-21a6-4f81-9913-b0752a70d6ae`. Confidence: reported (aggregated from official Alabama legislature records).