HB502 Alabama 2012 Session

Summary

Primary Sponsor

Rod Scott

Democrat

Session

Regular Session 2012

Title

Counties, tax exemptions or abatement for county portion of tax, granted by state or local law, would not apply to counties unless county commission approves

Summary

HB502 requires county commissions to approve the county portion of tax exemptions or abatements before they take effect; if the commission does not act in time, the exemption is deemed granted.

What This Bill Does

After the act’s effective date, no tax exemption or abatement can apply to the county portion of a tax unless the county commission approves it in writing and by resolution at a regular meeting, or the exemption is deemed granted if the commission does not act within 60 days. The county commission must approve or deny within 60 days by a majority vote; if no action is taken, the exemption is deemed granted. Industrial development authorities and similar entities can request consent in writing with project details and timing, and the county must respond within 60 days, with a deemed-grant outcome if no action occurs. The act does not apply to laws enacted before the 2012 Regular Session but applies to laws enacted in 2012 or later, and it becomes effective immediately after passage and governor approval.

Who It Affects

• County commissions: must approve or deny consent for the county portion of tax exemptions or abatements within 60 days, via written request and resolution.
• Counties and their taxpayers (those who pay the county portion of taxes) and entities seeking exemptions: exemptions for the county portion can only apply if the county consents; if the commission does not act in time, the exemption is deemed granted.

Key Provisions

• After the act’s effective date, the county portion of any tax cannot be exempted or abated unless the county commission consents by written request and a resolution at a regular meeting (or the exemption is deemed granted if no action is taken within 60 days).
• The county commission has 60 days to approve or deny the request by majority vote; if there is no final action within 60 days, the exemption or abatement is deemed granted.
• Requests for consent from industrial development authorities, economic development boards, or other entities must be written and include a general project description, start date, and duration; confidential information need not be disclosed during negotiation.
• The act only applies to general or local laws enacted during the 2012 Regular Session or after; it does not apply to laws enacted before the 2012 Regular Session.
• The act becomes effective immediately after its passage and governor approval (or becoming law by other means).

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

Subjects

Counties