Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-5 - AD VALOREM ASSESSMENT PROCEDURES › Section 810-4-5-.01 - Implementation Of The Homeowners An Storm Victims Protection Act Of 2011-Single Family Dwelling

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 PURPOSE - This rule is issued pursuant to authority contained in Alabama Act
			 2011-544 for the purpose of establishing guidelines and procedures for the
			 uniform implementation of paragraphs (a) through (d) of the Homeowners and
			 Storm Victims Protection Act of 2011.
(2) DEFINITIONS - For the purpose of this
			 rule, the following terms shall have the following meaning:
(a) Single-Family Dwelling - A single unit
			 structure providing independent residential living facilities for a single
			 family consisting of one or more persons, including permanent provisions for
			 living, sleeping, eating, cooking and sanitation.
(b) Fully-Developed Underlying Lot - A lot or
			 parcel of land owned by a qualifying home builder, whether located in a rural
			 or urban area or in a recorded and platted subdivision, upon which a completed
			 or partially completed single-family dwelling rests.
(c) Documentary Evidence - Shall include:
1. A current and valid license issued by the
			 Alabama Homebuilders Licensure Board. Documentary evidence of the date
			 construction begins, (building permit, approval for temporary utility pole,
			 waste water disposal permit issued by the County Health Department)
(d) Effective Date - This rule
			 shall be applied to qualifying properties beginning with the ad valorem tax
			 lien date October 1, 2011.
(e) Home
			 Builder - A person or firm holding a valid and current license issued by the
			 Alabama Homebuilders Licensure Board or who is otherwise authorized by the
			 Board to construct single-family homes under the provisions of Sections
			 34-14A-5 and
			 34-14A-6,
Code of Ala. 1975
. License must be current, valid and
			 active as of October 1 of each year for which application for reclassification
			 is applied. Exemptions from the licensing provisions include:
1. General contractors holding a current and
			 valid license, issued prior to January 1, 1992, under the provisions of
			 Sections
			 34-8-1 through
			 34-8-27,
Code of Ala. 1975
and
2. Owners of property, when authorized by the
			 Alabama Homebuilders Licensure Board, to act as their own contractor, providing
			 all material supervision themselves, when constructing single-family residences
			 on such property for the occupancy or use of such owners and not offered for
			 sale.
(f) Maximum
			 Reclassification Period - For single-family dwellings and the fully-developed
			 underlying lot the maximum reclassification period shall not exceed a period of
			 24 months from the October 1 lien date following the date the owner home
			 builder applies for the reclassification and files the required documentary
			 evidence if application is made prior to the October 1 lien date. If
			 application is made after the October 1 lien date but on or before December 31,
			 the 24 month maximum reclassification period shall begin on the October 1 lien
			 date preceding the application and filing of the required documentary evidence.
			 Under no circumstance shall the maximum reclassification period span more than
			 two October 1 lien dates.