HB352 Alabama 2011 Session

Summary

Primary Sponsor

Richard J. Laird

Independent

Session

Regular Session 2011

Title

Chattahoochee Humane Society, exempt from state, county, and municipal ad valorem and sales and use tax

Summary

HB352 would exempt the Chattahoochee Humane Society from paying state, county, and municipal ad valorem, sales, and use taxes.

What This Bill Does

If enacted, the Chattahoochee Humane Society would not owe state, county, or local taxes on property or purchases. The exemption would apply to ad valorem taxes (property taxes) and to sales and use taxes. The law would take effect on the first day of the third month after it is passed and signed by the governor.

Who It Affects

• Chattahoochee Humane Society — would be fully exempt from state, county, and municipal ad valorem, sales, and use taxes.
• Local governments (counties and municipalities) — would lose potential tax revenue from this organization because it would no longer be able to collect those taxes from the society.

Key Provisions

• Exempts the Chattahoochee Humane Society from paying or collecting any state, county, and municipal ad valorem, sales, and use taxes.
• Effective date: the first day of the third month following its passage and governor's approval, or once it becomes law.

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

Subjects

Taxation