SB317 Alabama 2022 Session

Summary

Primary Sponsor

Tim MelsonSenator

Republican

Session

Regular Session 2022

Title

Agriculture authorities, estab. by counties, power to sell property, contracts for sewer service, sales and use tax exemption, further provided for, Secs. 11-20-73, 11-20-80, 11-20-81 am'd.

Summary

SB317 expands Alabama agricultural authorities’ powers, allows private contracts and sewer service agreements, and grants broad tax exemptions to these authorities.

What This Bill Does

Gives agricultural authorities authority to enter into agreements with private entities, sell property, and sign long-term sewer service contracts with nearby Class 5 municipalities or their utility boards. Exempts the authorities from municipal planning and zoning requirements, and from state, county, and local sales and use taxes, with a certificate of exemption to claim exemptions on purchases; local tax rebates to the authority remain, with counties allowed to opt out of rebates for private entities or joint ventures after May 1, 2022. Affirms a wide range of powers for authorities (financing, property acquisition and development, investments, and long-term planning for agriculture centers) to support centers and related facilities.

Who It Affects

• Agricultural authorities and their boards, which gain new contracting, property, financing, and tax-exemption powers.
• Private entities, municipalities (Class 5) and their utility boards, joint ventures, lessees, and local tax authorities that may engage with or interact with the authorities (e.g., sewer service contracts, property deals, and tax rebate arrangements).

Key Provisions

• Authorizes long-term contracts or agreements for sewer service with any Class 5 municipality within three miles or its utility board.
• Exempts the authority from municipal planning boards and planning requirements; applies to the authority’s property but not to private entities.
• Grants exemption from all state, county, and municipal sales and use taxes for the authority as a governmental entity, with a certificate of exemption for its purchases.
• Requires local sales tax proceeds collected by the authority or its joint ventures or lessees to be rebated to the authority; county commissions may opt-out of rebate requirements after May 1, 2022.
• Exempts the authority from paying all ad valorem taxes and from other taxes imposed by counties, municipalities, or other political subdivisions.
• Effective immediately upon enactment and governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Agriculture