HB4 Alabama 2013 Session
Summary
- Primary Sponsor
Mike JonesRepublican- Session
- Regular Session 2013
- Title
- Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation, exempt from ad valorem taxes
- Summary
HB4 would exempt two community college foundations—the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation—from state, county, and local ad valorem taxes and from state, county, and local sales and use taxes on property and purchases used for their charitable purposes.
What This Bill DoesIt would exempt all property owned by the Lurleen B. Wallace Community College Foundation and used for its charitable purposes from state, county, and local ad valorem taxes. It would also exempt all purchases by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation used for their charitable purposes from state, county, and local sales and use taxes. The act would take effect immediately after it is passed and approved by the governor.
Who It Affects- Lurleen B. Wallace Community College Foundation — would be exempt from property taxes and from sales/use taxes on purchases used for its charitable purposes.
- Calhoun Community College Foundation — would be exempt from property taxes and from sales/use taxes on purchases used for its charitable purposes.
Key ProvisionsAI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.- Section 1: All property owned by the Lurleen B. Wallace Community College Foundation and used for its charitable purposes is exempt from state, county, and local ad valorem taxation.
- Section 2: All purchases by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation used for their charitable purposes are exempt from state, county, and local sales and use taxes.
- Section 3: The act becomes effective immediately following passage and governor's approval.
- Subjects
- Taxation
Bill Actions
Assigned Act No. 2013-170.
Forwarded to Governor at 4:25 p.m. on April 25, 2013.
Clerk of the House Certification
Signature Requested
Enrolled
Concurred in Second House Amendment
Jones motion to Concur In and Adopt adopted Roll Call 952
Concurrence Requested
Motion to Read a Third Time and Pass adopted Roll Call 601
Orr motion to Adopt adopted Roll Call 600
Orr Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Governmental Affairs
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 330
Motion to Adopt adopted Roll Call 329
Ways and Means General Fund first Substitute Offered
Third Reading Passed
Read for the second time and placed on the calendar with 1 substitute and
Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund
Bill Text
Votes
Motion to Read a Third Time and Pass
Jones motion to Concur In and Adopt
Orr motion to Adopt
Motion to Read a Third Time and Pass
Documents
Source: Alabama Legislature