a43f31b272
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
74 lines
4.0 KiB
Markdown
74 lines
4.0 KiB
Markdown
---
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type: "Bill"
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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"
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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"
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jurisdiction: "us/states/al"
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legislature: "Alabama Legislature"
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session: "2018rs"
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identifier: "SB 182"
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citation: "Alabama SB 182 (2018rs)"
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classification: ["bill"]
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subjects: ["Equalization", "Board of"]
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status: "enacted"
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primary_sponsors: ["Williams"]
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version_count: 3
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action_count: 15
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vote_count: 3
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first_action: "2018-01-16T05:00:00+00:00"
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last_action: "2018-03-13T04:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/c1aca886-21a6-4f81-9913-b0752a70d6ae"
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source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=SB182"
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source_hash: "0e26e1a13ec97cdcdc772bc38d8f4c5806fb4ef8e30c0a51afeed0f66894c02f"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-al"]
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---
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# 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
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2018rs/PrintFiles/SB182-int.pdf)
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2. **Engrossed** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2018rs/PrintFiles/SB182-eng.pdf)
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3. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2018rs/PrintFiles/SB182-enr.pdf)
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## Votes
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- Motion to Read a Third Time and Pass adopted Roll Call 491 — **30–0** (pass) · upper
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- Motion to Read a Third Time and Pass adopted Roll Call 685 — **94–0** (pass) · lower
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- Williams motion to Adopt adopted Roll Call 490 — **30–0** (pass) · upper
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## Sponsors
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- Williams — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **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`
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- **2018-02-15T05:00:00+00:00** Read for the second time and placed on the calendar with 1 substitute and `reading-2`
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- **2018-02-22T05:00:00+00:00** Third Reading Passed `passage`
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- **2018-02-22T05:00:00+00:00** Fiscal Responsibility and Economic Development first Substitute Offered `amendment-introduction`
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- **2018-02-22T05:00:00+00:00** Williams motion to Adopt adopted Roll Call 490 `amendment-passage`
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- **2018-02-22T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 491 `passage`
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- **2018-02-22T05:00:00+00:00** Engrossed
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- **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`
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- **2018-03-01T05:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
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- **2018-03-08T05:00:00+00:00** Third Reading Passed `passage`
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- **2018-03-08T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 685 `passage`
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- **2018-03-08T05:00:00+00:00** Passed Second House `passage`
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- **2018-03-13T04:00:00+00:00** Enrolled
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- **2018-03-13T04:00:00+00:00** Signature Requested
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- **2018-03-13T04:00:00+00:00** Assigned Act No. 2018-265. `executive-signature`
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## Source
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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).
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