The bill establishes provisions for the electronic filing of business property tax returns in Lee County, Alabama. It allows the Lee County Revenue Commissioner to create procedures for electronic filing, ensuring that electronically submitted returns contain the same information as paper returns. The bill specifies that starting October 1, 2025, certain businesses, including those leasing personal property or possessing assets valued at $10,000 or more, may be required to file their business personal property tax returns electronically. Additionally, the revenue commissioner has the authority to grant exemptions for good cause and is tasked with providing training and assistance to taxpayers regarding the electronic filing process.

The new legal language introduced in this bill includes the establishment of electronic filing procedures and the requirement for specific businesses to file electronically starting in 2025. There are no deletions from current law noted in the text provided. The bill aims to modernize the tax filing process in Lee County, making it more efficient and accessible for businesses.