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

Description

Under existing law, an act granting a tax exemption or abatement does not require consent of a county as to whether the exemption or abatement should apply to taxes distributed to or levied by the county.

This bill would provide that, after the effective date of this act, any tax exemption or abatement enacted would not apply to a tax or portion of a tax distributed to a county unless, upon written request, the county commission consents to the exemption or abatement of the county portion of the tax by adoption of a resolution approved at a regular meeting of the county commission or the county commission fails to approve or deny the request within a certain period of time.

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Subjects

Counties