HB491 Alabama 2017 Session

Summary

Primary Sponsor

Patricia Todd

Democrat

Session

Regular Session 2017

Title

Taxation, exemption from sales, use, or ad valorem taxes not applicable to counties or municipalities unless granted the counties or municipalities by adoption of a resolution or ordinance

Description

Under existing law, a general law may grant an exemption of state and local sales, use, or ad valorem taxes.

This bill would provide that a general law granting an exemption of sales, use, or ad valorem taxes shall not apply to local sales, use, or ad valorem taxes unless the exemption is granted by resolution or ordinance of the local governing body.

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Subjects

Taxation