HB799 Alabama 2010 Session

Summary

Primary Sponsor

Steve McMillan

Republican

Session

Regular Session 2010

Title

Foley, corp. limits alt., temporary tax exemption on certain property under certain conditions (2010-20858)

Summary

The bill annexes specified Baldwin County parcels into the City of Foley, granting Foley control over the new land and setting tax and deannexation rules for the annexed area.

What This Bill Does

It expands Foley's boundaries by adding certain parcels near the Foley Beach Express and surrounding roads, placing them under Foley's municipal authority. It changes tax rules for the annexed land: unimproved parcels get a five-year exemption from Foley ad valorem taxes (or until a certificate of occupancy is issued for the first improvement, whichever comes first); improved parcels will be taxed starting when municipal services are first available. It also values automatic deannexation for specified parcels unless the landowners agree to rezone within 24 months. The annexation does not limit Foley's existing powers and takes effect immediately after governor approval, with a map on file showing the new territory.

Who It Affects

• Annexed landowners in the described parcels: their land would become part of the City of Foley; unimproved land may be tax-exempt for five years or until first improvement is occupied, while improved land would be taxed once municipal services are first available.
• City of Foley and local residents: Foley gains expanded jurisdiction and responsibilities over the annexed area (police, permitting, planning and service provision), and certain parcels could automatically deannex if not rezoned within 24 months.

Key Provisions

• Annexation of described parcels into the City of Foley, extending its corporate limits; a map showing the annexed territory is on file with the Baldwin County Judge of Probate and City Hall.
• The annexed territory falls under Foley’s laws and ordinances with Foley having the same municipal authority as other Foley land (police, permitting, planning, etc.).
• Tax treatment: unimproved newly annexed land is exempt from Foley ad valorem taxes for five years or until a Certificate of Occupancy for the first improvement is issued, whichever comes first; improved land is taxed from the date municipal services are first available.
• Automatic deannexation: certain parcels listed in the act will automatically be deannexed unless rezoned by mutual agreement within 24 months of the act’s effective date.
• Effective date: the act becomes effective immediately after the Governor’s approval.
• Severability: if part of the act is invalid, the rest remains in effect.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Baldwin County