SB410 Alabama 2019 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Tom ButlerSenator
Republican
Session: Regular Session 2019
Title: Military bases, counties and municipalities, formation of redevelopment authorities to finance projects contiguous to operating or closed bases, eminent domain powers
Summary: SB 410 would let Alabama cities and counties form local redevelopment authorities near military bases to finance redevelopment projects with revenue bonds, along with broad tax exemptions and other powers.
What This Bill Does
The bill authorizes a city or county to create a local redevelopment authority for land contiguous to a military installation (up to about 2,000 acres) and to finance, construct, and manage projects there. The authority can issue revenue bonds payable only from the project’s revenues, and may use municipal tax proceeds and payments in lieu of taxes from private users to fund those projects. It grants tax and other exemptions to the authority and its property, and outlines governance, dissolution, and procedures for formation and modification. It does not grant the authority the power of eminent domain.

Who It Affects
Municipalities and counties (authorizing subdivisions) – can form authorities, authorize projects, and issue tax-exempt revenue bonds.
Private users/lessees within the local redevelopment area – may owe payments in lieu of taxes and be subject to regulations and charges connected to the funded projects.

Key Provisions
Allows a local redevelopment authority to be formed for land contiguous to a military installation (up to ~2,000 acres) and to finance projects via revenue bonds.
Bonds are payable solely from project revenues and may be secured by mortgages or other security; the authority has broad powers to acquire, construct, operate, lease, and manage projects.
Income, conveyances, leases, and related activities of the authority and its projects are exempt from state taxation; private users may pay payments in lieu of taxes, which can be collected like other taxes.
The authority is governmentally independent with no required state approval to issue bonds (except dissolution and certain regulatory steps); eminent domain is explicitly not included, and the authority is governed by a board of directors.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Counties