SB317 Alabama 2022 Session

Under existing law, a county may establish an agriculture authority to construct and operate facilities to promote agriculture businesses, operations, commodities, workforce development, and economic development in the county.

This bill would further provide for the operation of the authorities. This bill would specifically authorize an authority to sell property in addition to leasing property of the authority and would authorize the authority to enter into long-term contracts for sewer services with a neighboring municipality or a utility board of the municipality.

This bill would also specify that the sales and use tax exemption granted to the authority would be granted to the authority as a governmental entity and would further provide for the authority to be exempt from local taxes.

Relating to agricultural authorities; to amend Section 11-20-73, Code of Alabama 1975, to further provide for the powers of the authority, including the power of the authority to enter into agreements with private entities, the power to sell its property to a person or governmental entity, and the power to enter into long-term contracts or agreements for sewer service with a neighboring municipality or a utility board of the municipality; to amend Section 11-20-80, Code of Alabama 1975, to exempt the authority from planning and zoning requirements; and to amend Section 11-20-81, Code of Alabama 1975, to specify that the exemption of the authority from all state, county, and municipal sales and use taxes is granted to the authority as a governmental entity and that the authority would be entitled to a certificate of exemption in order to claim the sales and use tax exemptions on purchases and to further provide for the authority to be exempt from local taxes.