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AL SB262

Bill

Status

Engrossed

3/5/2014

Primary Sponsor

Shadrack McGill

Click for details

Origin

Senate

Regular Session 2014

AI Summary

SB262 Summary

  • Amends Section 40-9-1 of the Alabama Code to add a new exemption from ad valorem taxation for individual tangible taxable assets (excluding real property) with an original acquisition cost of $100 or less.

  • Defines "original acquisition cost" as the amount paid by the current owner to acquire the tangible taxable asset.

  • Becomes effective immediately upon passage and approval by the Governor or upon otherwise becoming law.

  • Passed the Alabama Senate on March 5, 2014, with a vote of 24 yes, 2 no, and 1 abstaining.

Legislative Description

Taxation, exempt tangible assets, exempt real property whose original acquisition cost was less than $250.00, Sec. 40-9-1 am'd.

Taxation

Last Action

Pending third reading on day 30 Favorable from Commerce and Small Business

4/2/2014

Committee Referrals

Commerce and Small Business3/6/2014
Finance and Taxation General Fund1/22/2014

Full Bill Text

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