SB420 Alabama 2013 Session

Updated Feb 25, 2026

Summary

Primary Sponsor: Trip Pittman
Republican
Session: Regular Session 2013
Title: Baldwin Co., leasing tax, distrib. to Historic Blakeley Authority, further provided for, Sec. 45-2-244.183 am'd.
Summary: SB420 changes how Baldwin County uses leasing tax revenue to fund historic sites, with new allocations and rules for capital projects, operations, and oversight.
What This Bill Does
It amends the distribution of the county's privilege or license taxes from leasing tangible property. Seventy-five percent goes to the county general fund, with $100,000 each year set aside for the Baldwin County Legislative Office (for items like equipment, travel up to 2,000 per member per year, and related expenses) and a travel cap. Twenty-five percent is put into a separate county fund for Fort Morgan State Historic Site and Historic Blakeley Authority, with a phased schedule that prioritizes capital outlay for Blakeley and, over time, allows use for operations if additional capital contributions are made; eventually, the entire portion for Blakeley is dedicated to capital outlay. The bill also requires master plans for capital outlay, quarterly disbursements, and county commission oversight, and it imposes audits and a fine of up to $500 per violation for false reports.

Who It Affects
Historic Blakeley Authority and Fort Morgan State Historic Site receive and manage funds from the 25% share, with specific rules on when funds can be used for capital outlay versus operations.
Baldwin County government, including the County Commission and the Baldwin County Legislative Office, administer the 75% share, manage the dedicated legislative office funds, enforce the travel cap, and oversee budgeting, master plans, and quarterly disbursements.

Key Provisions
75% of the privilege/license taxes go to Baldwin County's general fund; $100,000 annually is set aside into a separate fund for the Baldwin County Legislative Office, covering items like equipment, travel (max $2,000 per member per year), and other approved costs.
25% goes to a separate county fund for both the Fort Morgan State Historic Site and Historic Blakeley Authority; for Historic Blakeley Authority, the funding is allocated over time with a schedule that starts with half for capital outlay and half for either capital outlay or operations, then shifts to 3/4 for capital outlay and 1/4 for either capital outlay or operations, and ultimately to all capital outlay; if additional capital contributions are made, up to 50% of those contributions may be used for operations instead of capital outlay.
Each entity receiving funds must submit a master plan for capital outlay; disbursements are divided equally and made quarterly upon annual budget approval; deviations require county commission approval and should not be unreasonably delayed or withheld.
All privilege/license taxes distributed under this act are subject to audit by the Examiners of Public Accounts.
False statements or failure to report can result in a fine of up to $500 per violation.
The act takes effect immediately after governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Baldwin County