HB684 Alabama 2013 Session

Summary

Primary Sponsor

Lesley Vance

Republican

Co-Sponsor

Berry Forte

Session

Regular Session 2013

Title

Russell Co., levy of county sales and use tax on property annexed into Phenix City or Hurtsboro under certain conditions

Summary

HB684 would ensure that, if any territory is annexed into Phenix City or Hurtsboro, the Russell County sales and use tax in that territory stays at half the rate charged outside the police jurisdiction.

What This Bill Does

It preserves the current half-rate county sales and use tax for annexed areas of Phenix City or Hurtsboro. The tax in annexed territory continues at one-half the rate outside the police jurisdiction after annexation. It also repeals conflicting laws and makes the act effective immediately once signed.

Who It Affects

• Taxpayers in territory annexed into Phenix City or Hurtsboro will pay the county sales and use tax at the reduced half-rate.
• Russell County and the cities of Phenix City and Hurtsboro will maintain the existing tax structure for annexed areas and ensure conflicting laws are repealed.

Key Provisions

• Provision 1: In annexed territory, the county sales and use tax remains at one-half the rate charged outside the police jurisdiction, effective after this act.
• Provision 2: Any laws or parts of laws that conflict with this act are repealed and the act becomes effective immediately upon passage and approval.

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

Subjects

Russell County