HB185 Alabama 2012 Session

Updated Jul 25, 2021

Summary

Primary Sponsor: Richard J. Laird
Independent
Session: Regular Session 2012
Title: Alabama Association of Volunteer Fire Departments, certain county volunteer fire associations, Alabama Association of Rescue Squads, Inc., member rescue squads, county volunteer rescue associations, and local fire districts, exempt from state, county, and municipal sales and use tax and ad valorem tax, exception
Description: Under existing law, the state imposes an ad valorem tax at a rate established by statute on the assessed value of taxable property, which value varies as a percentage of actual value depending upon the particular property. In addition, counties, municipalities, and certain other local taxing authorities impose various additional sales and use taxes and ad valorem taxes. Certain types of property and certain entities are exempt from state, county, or local ad valorem taxes.
This bill would exempt the Alabama Association of Volunteer Fire Departments, county volunteer fire associations, the Alabama Association of Rescue Squads, Incorporated, all volunteer rescue squads that are members of the Alabama Association of Rescue Squads, all county volunteer rescue associations, and all local fire districts that are not under the auspices of their county commission from any state, county, and local sales and use taxes and ad valorem taxes; provided no tax which has proceeds dedicated to K-12 public education may be exempted.
Subjects: Taxation