This bill pertains to Cleburne County and aims to facilitate the electronic filing of business personal property tax returns. It grants the Cleburne County Revenue Commissioner the authority to establish procedures for electronic filing, ensuring that electronically submitted returns contain the same information as traditional paper returns. The bill specifies that the electronic filing process will adhere to the revenue commissioner's guidelines, which will align with existing electronic tax return procedures.

Additionally, starting October 1, 2026, the Revenue Commissioner may mandate electronic filing for certain business personal property tax returns, specifically those filed by businesses engaged in leasing personal property, those with assets of $10,000 or more, and returns prepared by third-party tax preparers. The bill also requires the Revenue Commissioner to provide training and assistance to taxpayers regarding the new electronic filing procedures. There are no deletions from current law noted in the text.