SB207 Alabama 2016 Session

Under existing law, neither a municipality nor a municipal public industrial authority may abate county taxes unless the municipality or authority also abates the corresponding municipal taxes

This bill would clarify that the prohibition was not intended to apply if the municipality does not levy or impose one or more of the taxes to be abated or if the property is outside of the taxing jurisdiction of the municipality

To amend Section 40-9B-5 of the Code of Alabama 1975, as amended by Act 2015-24, 2015 Regular Session, relating to the granting of abatement; to clarify that the prohibitions contained in the section do not apply if the municipality in question does not levy or impose one or more of the taxes to be abated or the property is outside of the taxing jurisdiction; and to provide for a retroactive effective date.