Transcript Highlights:

• Um, currently the state treasurer handles unclaimed property.
• Um, says that a property may be recovered from the state treasury without payment of a fee.
• Um, says that a property may be recovered from the state treasury without payment of a fee.
• >> in unclaimed property as a whole. >> in unclaimed property as a whole.
• So if you over as unclaimed property.

Bills: SB57, SB155, HB39, HB77, HB104, SB57, SB155, HB39, HB77, HB104

Keywords: property, acknowledgment, conveyance, business entities, limited liability companies, state employees, payroll deduction, salary deduction, comptroller, membership association, membership dues, voluntary contributions, insurance premiums, financial instruments, deferred compensation, state payroll, employee benefits, association dues, withholding, Alabama Code 36-1-4.3

Transcript Highlights:

• taxes, they still include property taxes in your debt-to-income ratio calculation.
• <00:18:19.280> So,<00:18:19.520> we paying property taxes in Alabama.
• So, we paying property taxes in Alabama.
• taxes they still from paying property taxes they still include<00:18:35.520> property<00:18:35.840
• exempting them from paying property exempting them from paying property taxes.<00:19:02.240>

Bills: HB131, HB77, HB131, HB77

Keywords: Alabama Board of Athletic Trainers, diversity, government oversight, Sunset Law, congressional districts, HB77, absentee voting, absentee ballot, disabled voter, disability accommodation, voter assistance, ballot delivery, ballot application, designee, caregiver, election manager, vote by mail, mail ballot, ballot harvesting, voter access

Transcript Highlights:

• Establish one full-time equivalent OI island property manager position within the ADC and appropriates
• properties.
• :15.920> everywhere<00:59:16.319> else manage invasive species everywhere else manage invasive
• I am the manager for Esther Record. I am the manager for pesticides<01:03:36.319> branch.
• And so buffer zone on their property.

Bills: SB2350, SB2349, SB2407, SB3320

Keywords: agriculture, aquaculture, livestock, agribusiness, Department of Agriculture, regulatory functions, employee benefits, restorative practices, sustainability, environmental stewardship, local food systems, Native Hawaiian, workforce development, agricultural development, Hawaii Island, property manager, state employment, SB3320, Hawaii, Agribusiness Development Corporation

Summary: The committee heard testimony on SP 2350, which would transfer oversight of the Department of Agriculture’s Agricultural Development Division and the aquaculture and livestock support services branch to the Agribusiness Development Corporation. The Department of Agriculture and ADC both testified, with ADC opposing the bill as written while supporting the goal of strengthening agriculture. ADC said the transfer could create federal operational and coordination risks, jeopardize federal funding and program continuity, and was unnecessary because ADC is a business development entity, not a regulatory agency. The Hawaii Farmers Union also expressed concern that moving the programs could weaken the department’s ability to access federal resources, while the Hawaii Farm Bureau submitted written testimony and the Hawaii Aquaculture and Aquaponics Association and H-Plan were noted as supporting the measure; the Hawaii Cattlemen’s Council was noted as opposing it. Much of the discussion focused on aquaculture’s economic potential and the role of regulation, permitting, and funding. Committee members questioned why aquaculture had not grown faster, citing current gross revenues of about $66 million last year, a prior high of $82 million, and a possible long-term target of $500 million. Testimony identified permitting and feed costs as major barriers, along with market conditions and water quality issues affecting producers. ADC described ongoing efforts on feed development, permitting streamlining, coastal-state collaboration on seaweed and restorative aquaculture, and national advocacy for more parity in seafood import standards. Members also pressed the Department of Agriculture on its leadership and priorities, criticizing the lack of bills and resources dedicated to aquaculture and asking whether the department should have more authority to pursue land purchases and development opportunities. The department said it relies on divisions and industry feedback for bill ideas, noted it funds an annual aquaculture survey, and said it was pursuing congressional earmarks and other funding for aquaculture parks, research, and export/import issues. ADC said it would work with the department if the bill passed, but that its current statute does not give it regulatory authority and any such change would require a statutory amendment.

Transcript Highlights:

• I’m the deputy county manager of Heila County.
• You have state of Arizona own some of these properties. You have probate.
• property to abate it.
• the size, is due in installments, and the property is sold, they impose a lien on the property.
• However, counties have seen instances where the property in question falls behind on their property taxes

Bills: SB1042, SB1043, SB1067, SB1180, SB1221, SB1292, SB1503, SCR1033

Keywords: public funds, virtual currency, bitcoin, investment, Arizona Strategic Digital Asset Reserve Act, state treasurer, retirement system, state payments, cryptocurrency, Arizona law, payment methods, government transactions, tax lien, property tax lien, real property tax lien, foreclosure, right of redemption, redeem, excess proceeds, county abatement lien

Summary: The House Ways and Means Committee considered a series of Senate bills and one concurrent resolution, with several measures involving virtual currency, county tax liens, tax conformity, and retirement system investments. The chair announced that Senate Bill 1503 would be held at the sponsor’s request and noted this was likely the committee’s last meeting of the session. The committee also heard testimony on Senate Bill 1042, which would allow state treasurer and retirement system funds to invest up to 10% in virtual currency holdings, and Senate Bill 1043, which would allow state agencies to accept virtual currency payments through agreements with providers. Members raised concerns about volatility and government involvement, but both bills were described as permissive rather than mandatory and were returned with due pass recommendations by 5-3 votes. The committee then took up Senate Bill 1067, dealing with county cleanup assessments for blighted properties in unincorporated areas. Chairman Olson offered an amendment removing the bill’s property-tax-bill mechanism and instead preserving county liens so cleanup costs could survive a tax lien sale. County representatives and the County Supervisors Association supported the amended approach as a way to recover costs and make counties whole. The amendment was adopted unanimously, and the bill as amended passed 8-0. Senate Bill 1292, clarifying that the Public Safety Personnel Retirement System’s 5% voting-stock cap applies to publicly traded corporations, also passed with broad support after testimony from PSPRS. Two tax-administration bills prompted extended debate. Senate Bill 1180 would direct the Department of Revenue to prepare tax forms based on conformity to the Internal Revenue Code unless the legislature enacts nonconformity; Chairman Olson’s amendment limited the presumption to provisions that reduce federal adjusted gross income or taxable income, reflecting concerns about automatic tax increases. The sponsor said the bill was meant to clarify legislative intent and prevent executive overreach, while several members said the amended version was materially different from the original. The amendment and the bill as amended both passed 5-3. Senate Bill 1221 would require DOR to notify the House Ways and Means and Senate Finance chairs before adopting new interpretations or applications of tax law that adversely affect taxpayers and to testify if hearings are held; an intent amendment was adopted, and the bill passed 5-3 amid debate over the meaning of “adversely.” Finally, Senate Concurrent Resolution 1033, which encourages the Arizona State Retirement System and PSPRS to monitor digital asset exchange-traded funds and report on feasibility, risks, and benefits before the next session, was approved 5-3. Some members objected to the use of “encourage” and to the underlying cryptocurrency policy, while supporters said the resolution simply sought information and did not mandate investment. The committee then adjourned.

Transcript Highlights:

• Establishes and appropriates moneys for one full-time equivalent Hawaii Island property manager position
• the property manager position within the property manager position within the Agribusiness<00
• were on the property prior to their<00:16:08.320> management,<00:16:09.000> which<00:16
• <00:28:49.720> plan, two-year program is a management plan, two-year program is a management
• <00:45:28.920> practices the need for best management practices the need for best management

Bills: SB2319, SB2407, SB2489, SB2153, SB2321, SB2805, SB3010, SB2892, SB2595, SB2781

Keywords: agriculture, biosecurity, grant funding, food security, climate resiliency, agricultural development, Hawaii Island, property manager, agribusiness, state employment, invasive species, lease provisions, environment, food safety, farmers, local food systems, rural development, livestock, forage grasses, pest management

Transcript Highlights:

• So they don't have a management firm.
• So there are licensed professional managers out there that don't work for management firms that are doing
• They even don't have the space for a proper management office.
• And I'm also the owner of Maxit Management Group.
• This bill doesn't mandate management firms for every community.

Bills: S0468, S0822, S1234, S1260, S1580, S1706

Keywords: animal cruelty, reporting, veterinary, protection, liability, regulation, community association, management certification, Florida Statutes, certified manager, association governance, building permits, inspections, offsite construction, local government, housing, property regulation, construction standards, state of emergency, emergency response

Summary: The committee heard and approved several bills. SB 468 would require veterinarians and veterinary technicians to report suspected animal cruelty to law enforcement or animal control and allow release of patient records in good faith; it was reported favorably with support from animal welfare groups. SB 1706 narrows eligibility for the My Safe Florida Condominium Pilot Program to buildings with at least 80% owner-occupied units and residents at or below 80% of area median income, and it also passed favorably. SB 1234 on building permits and inspections was amended extensively to clarify permit exemptions, private-provider rules, and timelines, then reported favorably as a committee substitute. SB 1260, dealing with building inspections after emergencies, was amended to require state-term contracts for inspection vendors and then passed. SB 822 would require professionally managed community associations above a budget threshold; an amendment raised the threshold to $750,000, added a parcel-count trigger, and allowed direct-hire credentialed managers, after which the bill was reported favorably. SB 1580 would increase penalties for illegal gaming operations, add enforcement tools, and clarify procedures for veterans organizations; after removing a fantasy sports provision, it also passed favorably. The committee also heard from several appointees and reappointees to the Public Service Commission and Florida Gaming Control Commission. Public Service Commission nominees Anna Ortega and Robert Payne were questioned closely about utility hardening projects, ratepayer costs, and the role of the Office of Public Counsel. Gaming Commission reappointee Julie Brown and appointees William Spacola, John DeQuilla, Peter Cutterman, and Tina Rep discussed illegal gaming enforcement, audits, agency operations, and their backgrounds in law, regulation, law enforcement, and public service. Several members raised concerns about contract timing and evidence handling at the Gaming Commission, while others praised the nominees’ experience and service. At the end of the meeting, the committee voted to recommend confirmation of all appointees on tabs 1 through 7. Members then requested favorable placement on the record for specific bills, including SB 468, SB 1234, SB 1260, SB 1580, and SB 1706, and the committee adjourned.

Transcript Highlights:

• Require DCR to alert DHS immediately upon release of the petitioner so the DHS case manager can be assigned
• the petitioner so the DHS case manager the petitioner so the DHS case manager can<00:01:20.880><
• all the fuels natural resources manage all the fuels on<00:04:12.400> state<00:04:12.720>
• <00:05:28.880> organization Hawaii wildfire management organization Hawaii wildfire management
• So, up first is SB 2596, relating to government leases, which requires property leases between state

Bills: SB3294

Keywords: wrongful conviction, compensation, Hawaii Revised Statutes, innocence, legal process, burden of proof, case manager, medical coverage, judicial discretion, 912, senate, all

Summary: The committees first took up SB 3294, a controversial measure concerning post-release assistance for people pursuing reversals of prior court decisions where innocence is in question. Members discussed keeping the bill moving on the “human side” while a House companion addressed the legal issues. The adopted amendments removed advanced compensation language and instead required DCR, with DHS, to help petitioners prepare applications for financial and medical assistance, notify DHS upon release, assign a case manager to assist with a cell phone for one year, housing, employment, mental health counseling, and expedited benefits, and provide a state ID upon release. The measure also included technical amendments and a defective date, and it passed unanimously. The joint committees then heard SB 2237 on fire prevention, which would require state agencies to create and update hazard maps and direct DNR to adopt rules and clear brush. DLNR testified that a single lead agency should develop the maps with input from other agencies, that a five-year timeline would be more reasonable, and that assigning DNR all fuels management on state lands would create an unfunded mandate. Members discussed using the newly created fire marshal’s office as the lead, and the committees ultimately deferred the bill in favor of a broader wildfire mitigation measure already moving in another committee. The final agenda included SB 2596 on government leases, SB 30002 on the Hawaii State Planning Act and green infrastructure, and SB 3067 on records and filing requirements. SB 2596 was advanced unamended to Ways and Means. On SB 30002, OPSD explained that a 2025-2027 comprehensive review of chapter 226 is underway, with a report and draft legislation due in 2027, and members debated whether to move piecemeal changes now or wait for the broader review; the bill nevertheless passed unamended. SB 3067, which updates outdated filing formats and drawing scales, also passed unamended with DAGS supporting the measure in writing.

Transcript Highlights:

• <00:05:26.560> management According to one property management website, 75% of HOAs are run
• <00:19:27.039> to property management company failed to property management company failed to
• I own a management company and we've managed properties like this.
• And my managed uh properties like this.
• <01:18:47.199> management The HOA hires the property management The HOA hires the property

Bills: SF1750, HF704, HF3479

Keywords: common interest community, CIC, homeowners association, HOA, condominium, planned community, cooperative, unit owner, association board, declarant, declarant control, special declarant rights, assessment lien, foreclosure, late fees, fines, attorney fees, resale disclosure, annual report, maintenance plan

Transcript Highlights:

• Show you Scott Kibbe, representing the American Property Casualty Insurance Association.
• We have 160 property casualty insurers, so we have a healthy and competitive marketplace.
• The property casualty industry here in the United States is doing very well.
• We will spend $51 billion in this next budget to cut property taxes.
• Value of their property, ensuring that these repairs or replacements occur faster.

Bills: HB854, HB 1052, HB1642, HB2076, HB3042, HB3695, HB3787, HB4062, HB4092, SB213, SB493, SB896, HB5519, HB4635

Keywords: insurance, replacement cost, homeowner's policy, renter's policy, condominium insurance, property damage, claims process, telemedicine, teledentistry, telehealth, health benefit plan, insurance coverage, out-of-state services, anxiety, pain management, contraceptive devices, women's health, medical procedures, healthcare, laboratory

Bills: HB854, HB 1052, HB1642, HB2076, HB3042, HB3695, HB3787, HB4062, HB4092, SB213, SB493, SB896, HB5519, HB4635

Keywords: insurance, replacement cost, homeowner's policy, renter's policy, condominium insurance, property damage, claims process, telemedicine, teledentistry, telehealth, health benefit plan, insurance coverage, out-of-state services, anxiety, pain management, contraceptive devices, women's health, medical procedures, healthcare, laboratory

Transcript Highlights:

• So, this bill is to allow case managers and peer support specialists to be employed by the city and counties

Bills: HB3287, HB2947, HB3784, HB3901, HB4275

Keywords: public health, domestic violence, human trafficking, healthcare facilities, hospital protocols, behavioral health, Medicaid expansion, clinical interns, mental health services, licensing requirements, micropigmentation, medical procedure, physician oversight, nursing certification, state regulations, psychological autopsy, mental health, suicide prevention, state health department, investigation

Transcript Highlights:

• she Arts degree in business management she Arts degree in business management she earned her masters
• supports her and relationship management supports her and relationship management supports her work
• agency director Emergency Management agency director Emergency Management agency director David Adams
• practices move for benefits managers practices move for benefits managers practices move for adoption
• if a teacher can't manage management if a teacher can't manage management if a teacher can't manage

Bills: HB 9, HB 22, HB 908, HB 1392

Keywords: property tax, ad valorem tax, tangible personal property, income-producing property, business personal property, tax exemption, local government finance, appraisal district, chief appraiser, rendition statement, property tax relief, small business, commercial property, leased property, related business entity, unified business enterprise, tax situs, Texas Tax Code, local taxing unit, constitutional amendment

Transcript Highlights:

• As someone who manages an organization for voter registration, I can tell you we are constantly seeing
• In 2006, voters demanded a $25,000 property tax exemption for low-income seniors.
• Nothing about the prices we face, like housing and property insurance and one hurricane after another
• 479 entitled an act relating to leaving the scene of the crash involving only damage to vehicle or property
• . 479 entitled an act relating to leaving the scene of the crash involving damage to vehicle or property

Bills: HB 9, HB 22, HB 908, HB 1392

Keywords: property tax, ad valorem tax, tangible personal property, income-producing property, business personal property, tax exemption, local government finance, appraisal district, chief appraiser, rendition statement, property tax relief, small business, commercial property, leased property, related business entity, unified business enterprise, tax situs, Texas Tax Code, local taxing unit, constitutional amendment

Transcript Highlights:

• for the committee of land and resource management.
• Thank you. property for out of alarm tax purposes or for the subcommittee of property tax appraisals.
• the Subcommittee on Property Tax Appraisals.
• Rural properties to establish and prescribe the permissible uses of the property tax relief to rental
• households fund and to conclude the payments for the property.

Bills: HB9, HB22, HB908, HB1392

Keywords: property tax, ad valorem tax, tangible personal property, income-producing property, business personal property, tax exemption, local government finance, appraisal district, chief appraiser, rendition statement, property tax relief, small business, commercial property, leased property, related business entity, unified business enterprise, tax situs, Texas Tax Code, local taxing unit, constitutional amendment

Transcript Highlights:

• as rental property, that exemption could continue if there's no mandate to reapply.
• Johnson's property, been there for 40 years, they buy it, turn it into a rental property.
• taxes are managed and built into the monthly payment.
• So essentially the property value study serves as a verification of local property appraisals, and if
• The task force will examine the administrative burden of all properties involved.

Bills: HB249

Keywords: real property, ad valorem tax, tax appraisal, property value limitation, real estate taxation, property ownership

Bills: HB287, HB340, HB412, HB440, HB514, HB515, HB521, HB543, HB553, HB570, HB961

Keywords: HB 287, Louisiana Tax Commission, ad valorem, property tax, property assessment, assessment fees, fee extension, sunset extension, public service property, utility property, insurance company property, financial institution property, tax administration, R.S. 47:1838, Act 296, reappraisal, ad valorem tax, valuation, Louisiana tax law, homestead exemption

Transcript Highlights:

• value of properties destroyed in any manner rather than only properties destroyed by verifiable accident
• value of properties destroyed in any manner rather than only properties destroyed by verifiable accident
• So our ag property owners, they benefit from the lower property tax that they pay, but they also get
• Now, if a property owner, again, feels like you came on my property, inspected, I'd love to understand
• Now, if a property owner, again, feels like you came on my property, inspected, I'd love to understand

Bills: SB1180, SB1215, SB1270, SB1290, SB1292, SB1294, SB1430, SCR1028

Keywords: income tax, conformity, Arizona Revised Statutes, taxpayer, federal regulations, firefighters, occupational disease, workers compensation, cancer presumption, police officers, hazardous duty, SB1270, Arizona retirement system, public safety personnel, defined contribution plan, correctional officers, corrections officers, retirement contributions, supplemental contributions, retention incentive

Summary: The Senate Finance Committee approved the January 26, 2026 minutes and then heard several bills dealing with tax, retirement, and property assessment issues. SB 1215, as amended, was described as a technical “comma bill” that reorganizes the list of firefighter cancer conditions presumed work-related and removes mistakenly included peace officer language; it passed 6-1. SB 1180 would codify Arizona Department of Revenue’s practice of assuming federal conformity for above-the-line income tax items when preparing forms, with supplemental instructions if the legislature later acts differently; it passed 7-0 after discussion about whether it would affect executive-ordered changes. SCR 1028, a voter-referral measure to narrow the statutory exception allowing agencies to set certain fees and assessments without a two-thirds vote, drew sharp debate over majority rule versus limits on delegated fee authority and passed 4-3. The committee also advanced SB 1292, which clarifies that the Public Safety Personnel Retirement System’s 5% ownership cap applies only to publicly traded corporations; PSPRS said the change would avoid compliance problems and unnecessary costs, and it passed 7-0. SB 1294, restoring county assessors’ authority to prorate property values for property destroyed in any manner while preserving a five-year classification benefit only for property destroyed by verifiable accident, passed 6-1. SB 1430, the annual tax corrections act, passed unanimously after DOR said it mainly removes redundant language, fixes a cross-reference, and codifies current practice. The committee then considered SB 1270, which would let CORP employers make optional supplemental retirement contributions of up to $5,000 to Tier 3 correctional officers and related employees at specified service intervals. Supporters from the FOP said it is a flexible retention tool for hard-to-staff correctional jobs, while some members worried it could add costs for counties and not solve the underlying retention problem; it passed 6-1. Finally, SB 1290, which requires advance notice and inspection reports for certain property inspections and bars repeat agricultural inspections for three years, drew strong support from farm groups and strong opposition from county assessors, who argued it would create costs, limit their ability to verify new construction, and interfere with annual valuation duties. The bill passed 4-2 with one member not voting, and the committee adjourned.

Transcript Highlights:

• And in many cases, it is the current property tax on that property.
• property.
• And in many cases, it is a, the current property tax on that property.
• tax would be when you are showing a piece of property, negotiating a sale of piece of property?
• It actually is managed by the Department of Emergency Management, which is a state agency.

Bills: S7040, S0110, S0434, S0856

Keywords: property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property

Summary: The committee met with a quorum present and took up three property-tax related bills before turning to a broader discussion of the Emergency Preparedness and Response Fund. SB 434, which would prohibit counties from increasing a residential property’s assessed value because the owner installed wind mitigation measures, was presented by Senator Lee and reported favorably. CS for SB 110, which clarifies that holders of 98-year-or-longer residential leases remain eligible for the homestead exemption even if the lease ends at death, was also reported favorably. SB 856, requiring online residential listing platforms to display estimated property taxes using prescribed calculation methods and not the current owner’s tax bill, drew support from property appraisers, Zillow representatives, and others and was reported favorably after questions about transparency and realtor obligations. The committee then considered SPB 7040, which would recreate and extend the Emergency Preparedness and Response Fund through December 31, 2027. Senator DiCeglie and Division of Emergency Management Director Kevin Guthrie argued the fund is needed for hurricane response, other natural and man-made emergencies, and reimbursement-based spending; they said the extension preserves legislative oversight that would otherwise lapse. Several senators questioned the use of the fund for immigration-related operations, detention facilities, and other non-disaster activities, as well as the lack of additional guardrails, reimbursement timing, and transparency. Guthrie said the division has used the fund for hurricanes, flooding, civil unrest, security operations, and other incidents, and that some reimbursements are still pending from the federal government. Public testimony on SPB 7040 was largely opposed. Speakers from the Florida Center for Fiscal and Economic Policy, the Southern Poverty Law Center, Florida for All, and others argued the fund has been repurposed for immigration enforcement and detention-related spending rather than true emergencies, and raised concerns about deaths in detention and the absence of competitive bidding and oversight. Guthrie answered extensive questions about the South Florida and North Florida detention facilities, Operation Vigilant Sentry, State Guard support, reimbursement requests, equipment purchases, and legislative access to facilities. The committee did not take a final vote on SPB 7040 within the portion of the transcript provided.

Transcript Highlights:

• property visible on their platform.
• I'm Mike Twitty, Pinellas County Property Appraiser, and I'm also the legislative chair for the Property
• He's a friend and a really great property appraiser back home.
• He's a friend and a really great property appraiser back home.
• It's another depreciation deduction for real property.

Bills: S0110, S0434, S0856

Keywords: property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property

Summary: The committee heard and passed three bills before moving to a staff presentation on the state revenue forecast and the federal One Big Beautiful Bill Act. SB 856, by Senator DeSantis? [sic], would require online real estate listing platforms to display estimated property taxes for residential properties using prescribed methods and DOR-developed formulas rather than the current owner’s tax bill. Supporters from county, city, and property appraiser groups said the bill would improve transparency and help homebuyers avoid surprise tax and escrow increases. The bill was reported favorably after debate about making sure the estimate appears on realtor and platform sites for first-time buyers. SB 110, by Senator Arrington, was amended and then reported favorably. The bill clarifies that people holding 98-year-or-longer residential leases remain eligible for the homestead tax exemption even if the lease ends upon the tenant’s death, aligning those leaseholds with life estates for estate-planning purposes. The amendment, supported by the Florida Bar’s real property, probate and trust law section, clarified that lease provisions terminating at death are valid under current law. SB 434, by Senator Leak, was also reported favorably; it would prevent property tax assessments from reflecting increased just value attributable to wind-hardening improvements such as stronger roof attachments, shutters, and roof-to-wall reinforcements. The committee then received an update from staff director Azar Khan on the new general revenue forecast. He said collections had been running slightly above estimate overall, but the Revenue Estimating Conference reduced corporate income tax projections because of weaker recent collections and uncertainty around tariffs, while increasing some other revenue sources. Members then discussed the federal One Big Beautiful Bill Act, which staff said would significantly reduce Florida corporate income tax revenue, with a large first-year impact driven by retroactive provisions such as bonus depreciation, research expensing, and business interest deductions. Senators and the appropriations chair said the forecast and federal changes would affect budget planning, and the committee adjourned after noting the bills had been favorably reported and the meeting was complete.

Bills: SB297, HB562

Keywords: water resources, division chief, state governance, Alabama law, exempt service, State Auditor, property investigations, loss and theft, state property, property inventory control, 1136, house, all