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AL SB207
Bill
Status
2/11/2016
Primary Sponsor
Thomas Whatley
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AI Summary
SB207 Summary
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Amends Section 40-9B-5 of the Alabama Code to clarify exceptions to the requirement that municipalities and municipal public industrial authorities abate corresponding municipal taxes before abating county taxes.
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Exempts municipalities from the requirement to abate municipal taxes when the municipality does not levy or impose one or more of the taxes being abated.
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Exempts municipalities from the requirement when the property is located outside the municipality's taxing jurisdiction and therefore cannot be taxed by the municipality.
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Applies the same two exemptions to municipal public industrial authorities seeking to abate county taxes.
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Takes effect retroactively to April 4, 2002.
Legislative Description
Taxation, exempt municipality and public industrial authority from granting abatement if they do not levy or impose one or more of the taxes to be abated, Sec. 40-9B-5 am'd.
Taxation
Last Action
Read for the first time and referred to the Senate committee on County and Municipal Government
2/11/2016