HB14 Alabama 2010 1st Special Session

Summary

Primary Sponsor

Marcel Black

Democrat

Co-Sponsors

Greg BurdineBerry ForteRod ScottElaine BeechJoe HubbardCraig FordJohnny Mack MorrowPatricia ToddRichard LindseyJames E. BuskeyAlan HarperDexter Grimsley

Session

First Special Session 2010

Title

Elections, campaign funds, candidate seeking election to a statewide office, campaign funds raised and expended, limited

Summary

HB14 would exempt the Mobile Arts Council, Incorporated from state, county, and municipal sales and use taxes, and would exempt all property owned and used by the council from state, county, and local ad valorem taxes.

What This Bill Does

Exempts the Mobile Arts Council from paying or collecting state, county, and municipal sales and use taxes. Exempts all property owned by the Mobile Arts Council and used by it from state, county, and local ad valorem taxes. The exemptions take effect on the first day of the third month after the bill is passed and approved by the Governor (or becomes law otherwise).

Who It Affects

• Mobile Arts Council, Incorporated – would receive tax exemptions for sales and use taxes and for ad valorem property taxes on its owned and used property.
• State, county, and local taxing authorities – would lose potential tax revenue from the exemption granted to the Mobile Arts Council.

Key Provisions

• Section 1(a): The Mobile Arts Council, Incorporated is exempt from paying or collecting any state, county, and municipal sales and use taxes.
• Section 1(b): All property owned by the Mobile Arts Council, Incorporated and used by that organization is exempt from state, county, and local ad valorem taxation.
• Section 2: The act becomes effective on the first day of the third month following its passage and the Governor's approval (or upon becoming law otherwise).

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Elections