SB207 Alabama 2016 Session

Updated Jul 24, 2021

Summary

Primary Sponsor: Tom Whatley
Republican
Session: Regular Session 2016
Title: Taxation, exempt municipality and public industrial authority from granting abatement if they do not levy or impose one or more of the taxes to be abated, Sec. 40-9B-5 am'd.
Description: 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.
Subjects: Taxation

Read for the first time and referred to the Senate committee on County and Municipal Government