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40-9B-6
Section 40-9B-6 Procedure for granting abatement. (a) Any person who proposes to become a private
user of industrial development property or of a major addition may apply to the governing
body of any municipality, county, or public industrial authority, at or about the time that
the private user is requesting inducement, for an abatement of all of the taxes allowed to
be abated under Section 40-9B-4 with respect to such property. The application shall contain
information that will permit the governing body to which it is submitted to make a reasonable
cost/benefit analysis as to the proposed industrial development property and to determine
the maximum exemption period for the abatement of noneducational ad valorem taxes. (b) The
abatements granted by the governing body shall be embodied in an agreement, which may be the
same as the inducement, between the governing body and the private user, setting forth: (1)
The estimated amount of each abatement and the maximum exemption period. (2)...
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40-9B-3
23 of this title, or payments required to be made in lieu thereof, shall relieve the seller
from the obligation to collect and pay over the transaction tax as if the sale were to a person
exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES.
The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction
taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof,
on tangible personal property and taxable services incorporated into an industrial
development property, the cost of which may be added to capital account with respect to the
property, determined without regard to any rule which permits expenditures properly chargeable
to capital account to be treated as current expenses. (4) DATA PROCESSING CENTER. An establishment
at which not less than 20 new jobs are located, the average annual total compensation, including
benefits, of such new jobs to be not less than...
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40-9B-5
Section 40-9B-5 Granting of abatement. (a) Subject to the geographical or jurisdictional or
other limitations specified in subsections (b), (c), and (d), the governing body of a municipality,
a county, or a public industrial authority may grant abatements of all of the taxes allowed
to be abated under Section 40-9B-4 with respect to private use industrial property. (b)(1)
The abatements authorized to be granted pursuant to subsection (a) for construction related
transaction taxes and for ad valorem taxes for a period not to exceed 10 years may be granted:
a. By the governing body of a municipality, except as otherwise provided herein, with respect
to private use industrial property located within the limits of the municipality or within
the police jurisdiction of the municipality; provided, however, if a municipality has a corresponding
municipal tax, the municipal governing body may only grant an abatement of a county tax if
the municipality has also abated the corresponding municipal...
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40-9C-6
Section 40-9C-6 Procedure for granting abatement. (a) Subject to the limitations set out in
Section 40-9C-5, any person who proposes to become a private user of brownfield development
property or of a major addition thereto may apply to the governing body of any municipality
or county at or about the time a voluntary cleanup plan is approved by the Alabama Department
of Environmental Management, for an abatement of all of the taxes allowed to be abated under
this chapter with respect to such property. The application shall contain information that
will permit the governing body to which it is submitted to make a reasonable cost/benefit
analysis as to the proposed brownfield development property and to determine the maximum exemption
period for the abatement of noneducational ad valorem taxes. The application must be accompanied
by an approval of the voluntary cleanup plan. (b) The abatements granted by the governing
body shall be embodied in an agreement between the governing body and...
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40-9B-7
Section 40-9B-7 Private use property; taxation thereof. (a) Notwithstanding any other provision
of law, if a public authority or county or municipal government has title to or a possessory
right in private use property, then: (1) The property shall be subject to ad valorem taxes
as if the private user held title to the property. (2) The private user of the property shall
be liable for construction related transaction taxes as if the private user held title to
such property. (3) The private user of the property shall be subject to the recording taxes
for mortgages, deeds, and documents relating to the issuance or securing of obligations and
the conveyance of title to property into and out of a public authority. (b) A private user
of property described in subsection (a) may apply for, and if the property constitutes industrial
development property, be granted abatements of ad valorem, construction related transaction
taxes, and mortgage and recording taxes as described in Sections...
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40-9B-4
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, on the major addition
by complying with the procedures set forth in this chapter. Notwithstanding the immediately
preceding sentence, with respect to a data processing center, an abatement of noneducational
ad valorem taxes, other ad valorem taxes, or payments required to be made in lieu thereof,
shall apply to all real and personal property comprising a data processing center,
the costs of which may be capitalized for federal income tax purposes, acquired at any time
during the applicable maximum exemption period, including, but not limited to, computers,
software licensed for use at the qualifying data processing center, equipment supporting computing,
networking, or data storage; cooling systems, cooling towers, and other temperature infrastructure;
power infrastructure for transformation, distribution, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-4.htm - 15K - Match Info - Similar pages
40-9B-13
Section 40-9B-13 Disaster recovery tax incentive protection. (a) This section shall be known
as the Disaster Recovery Tax Incentive Protection Act of 2011. (b) For the purposes of this
section, the following terms shall have the following meanings: (1) DISASTER REPLACEMENT PROPERTY.
Private use industrial property obtained by a private user to repair or replace private use
industrial property on which tax abatements were in existence at the time of a natural disaster,
that was damaged or destroyed by the natural disaster. (2) GOVERNING BODY. The governing body
of a municipality, a county, or a public industrial authority which may grant tax abatements
with respect to private use industrial property under Section 40-9B-4, subject to the geographical
or jurisdictional or other limitations of Section 40-9B-5. (3) NATURAL DISASTER. A catastrophe
caused by nature, or regardless of cause, a fire, flood, or explosion, which is declared by
the President of the United States or the Governor of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-13.htm - 4K - Match Info - Similar pages
40-9B-8
Section 40-9B-8 Certain purchases of tangible personal property used in constructing
industrial development property exempted. Notwithstanding any other laws and subject to the
limitations set out in Section 40-9B-5, the gross proceeds of the sale to, or the storage,
use, or consumption by, any contractor of any tangible personal property to be incorporated
into a private use industrial development property or major addition for which a private user
is granted a valid abatement of construction related transaction taxes pursuant to this chapter
shall be exempt from all state and local sales and use taxes, except those county and municipal
sales and use taxes levied for educational purposes or for capital improvements for education.
This exemption shall not apply to any purchases of tangible personal property by a
contractor which would not also be exempt if purchased by a private user who has been granted
a valid abatement of construction related transactions taxes pursuant to this...
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40-9C-5
Section 40-9C-5 Granting of abatement. (a) Subject to the geographical or jurisdictional limitations
specified in subsection (b), the governing body of a municipality or a county may grant abatements
of all of the taxes allowed to be abated under Section 40-9C-4 with respect to private use
brownfield development property. (b) The abatements authorized to be granted pursuant to subsection
(a) may be granted: (1) By the governing body of a municipality, with respect to private use
brownfield development property located within the limits of the municipality or within the
police jurisdiction of the municipality; provided, however, that the governing body shall
not grant an abatement of any county taxes unless consented to by resolution of the governing
body of the county. (2) By the governing body of a county, with respect to private use brownfield
development property located in the county and not within a municipality or the police jurisdiction
of a municipality; provided, however, that...
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11-47-170
Section 11-47-170 Acquisition of lands, easements, etc., by municipality; limitations on condemnation.
(a) Except as otherwise provided in subsection (b), whenever in the judgment of the council,
commission, or other governing body of a city or town it may be necessary or expedient for
the carrying out and full exercise of any power granted by the applicable provisions of this
title or any other applicable provision of law, the town or city shall have full power and
authority to acquire by purchase the necessary lands or rights, easements, or interests therein,
thereunder, or thereover or, for the purposes for which private property may be acquired by
condemnation, may proceed to condemn the same in the manner provided by this article, or by
the general laws of this state governing the taking of lands or the acquiring of interests
therein for the uses for which private property may be taken, and such proceedings shall be
governed in every respect by the general laws of this state...
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