HB531 Alabama 2012 Session

Summary

Primary Sponsor

Joseph C. Mitchell

Democrat

Session

Regular Session 2012

Title

Bayou La Batre Clinic, Inc., exempt from state, county, and municipal sales and use tax, property owned and used by exempt from state, county, and local ad valorem tax

Summary

HB531 would exempt Bayou La Batre Clinic, Incorporated from all state, county, and municipal sales and use taxes and exempt its property from ad valorem taxes.

What This Bill Does

It would exempt Bayou La Batre Clinic, Incorporated from paying or collecting any state, county, and municipal sales and use taxes. It would exempt all property owned and used by Bayou La Batre Clinic, Incorporated from state, county, and local ad valorem taxes. The act would take effect on the first day of the third month after it becomes law.

Who It Affects

• Bayou La Batre Clinic, Incorporated — gains exemptions from sales, use, and ad valorem taxes on its operations and property.
• State, county, and local governments — would lose tax revenue from the clinic if the bill becomes law.

Key Provisions

• Section 1(a): Exempts Bayou La Batre Clinic, Incorporated from paying or collecting any state, county, and municipal sales and use taxes.
• Section 1(b): Exempts all property owned and used by the Bayou La Batre Clinic, Incorporated from state, county, and local ad valorem taxation.
• Section 2: The act becomes effective on the first day of the third month following passage and governor approval (or becoming law otherwise).

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