SB207 Alabama 2016 Session

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.

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Subjects

Taxation