HB784 Alabama 2010 Session

Summary

Primary Sponsor

Joseph C. Mitchell

Democrat

Co-Sponsor

David Grimes

Session

Regular Session 2010

Title

Ad valorem tax, certain personal property used in a business exempt, Section 217 (Section 217, Recompiled Constitution of Alabama of 1901, as amended), am'd., const. amend.

Description

Under an existing provision of the Constitution of Alabama of 1901, any personal property used in a business that is movable or not permanently fixed to the land is subject to ad valorem taxation.

This bill would propose an amendment to the Constitution of Alabama of 1901, to exempt personal property used in a business that is movable or not permanently fixed to the land from all ad valorem taxation.

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Subjects

Constitutional Amendments