reglab/housing_qa huggingface dataset:
AL Code § 40-9B-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9B - Tax Incentive Reform Act of 1992.|Section 40-9B-7 - Private Use Property; Taxation Thereof.

Section 40-9B-7Private 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 40-9B-1 through 40-9B-6. (c) The rule of subsection (a)(1) shall not apply to ad valorem taxes if a private user was entitled to use the property pursuant to a lease or other agreement entered into before May 21, 1992, or would be entitled to use the property at some future time pursuant to inducement entered into or adopted before May 21, 1992, provided, however, that this subdivision shall apply only to the property and the amount of capital expenditures set out in such inducement, subject to de minimis deviations. (d) The rule of subsection (a)(2) shall not apply to construction related transaction taxes if a private user was entitled to use the property pursuant to a lease or other agreement entered into before May 21, 1992, or would be entitled to use the property at some future time pursuant to inducement entered into or adopted before May 21, 1992, provided, however, that this subdivision shall apply only to the property and the amount of capital expenditures set out in such agreement, subject to de minimis deviations. (e) The rule of subsection (a)(3) shall not apply to mortgage and recording taxes with respect to property if a private user was entitled to use the property pursuant to a lease or other agreement entered into before May 21, 1992, or would be entitled to use the property at some future time pursuant to inducement entered into or adopted before May 21, 1992, provided, however, that this subdivision shall apply only to the property specified in such agreement, subject to de minimis deviations. (Acts 1992, No. 92-599, p. 1239, §7.)
AL Code § 40-9B-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9B - Tax Incentive Reform Act of 1992.|Section 40-9B-8 - Certain Purchases of Tangible Personal Property Used in Constructing Industrial Development Property Exempted.

Section 40-9B-8Certain 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 chapter. The definitions contained in Section 40-9B-3 are incorporated by reference herein. (Act 98-600, p. 1313, §1; Act 2002-265, p. 548, §1.)
AL Code § 40-9B-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9B - Tax Incentive Reform Act of 1992.|Section 40-9B-9 - Approval Required for Certain Abatements.

Section 40-9B-9Approval required for certain abatements.  With respect to industrial development property for the establishment or expansion of an industrial or research enterprise as defined in paragraph b. of subdivision (10) of Section 40-9B-3, the governing body of a municipality, county, or public industrial authority shall not grant the abatements provided for in this chapter without first receiving the written approval of the Governor, Finance Director, and Director of the Alabama State Port Authority. (Act 2001-503, p. 886, §14.)
AL Code § 40-9B-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9B - Tax Incentive Reform Act of 1992.|Section 40-9B-10 - Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts.

Section 40-9B-10Applicability to certain trades or businesses engaged in postharvest processing of peanuts.  Beginning April 1, 2003, a trade or business in counties with populations under 30,000 engaged in the postharvest processing of peanuts described in the 1987 Standard Industrial Classification Manual, or its successor, shall constitute an industrial or research enterprise for only purposes of this chapter related to state and local taxes that do not fund public education and such trade or business, and the property thereof, shall be eligible for the abatement of taxes in accordance with this chapter but in no event shall such trade or business, and the property thereof, be eligible for the abatement of any state or local taxes that support public education. (Act 2003-503, p. 1523, §1.)
AL Code § 40-9B-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9B - Tax Incentive Reform Act of 1992.|Section 40-9B-11 - Exemption Period for Qualified Industrial or Research Enterprises.

Section 40-9B-11Exemption period for qualified industrial or research enterprises. (a) Effective October 1, 2011, the maximum exemption period for a qualifying industrial or research enterprise described in paragraph e. of subdivision (10) of subsection (a) of Section 40-9B-3, which is owned by a utility described in Section 37-4-1(7)a., shall be 10 years applied as follows: (1) With respect to land, the abatement shall begin with the first October 1 lien date following commencement of the project, and the abatement shall be for a total of 10 years.  (2) With respect to each portion of real property construction work in progress which was not taxable on the prior October 1 lien date, the abatement for the portion shall begin with the first October 1 lien date on which the construction work in progress becomes taxable, and the abatement shall be for a total of 10 years.  (3) With respect to each item of tangible personal property, the abatement shall begin with the first October 1 lien date on which the item of tangible personal property becomes taxable, and the abatement shall be for a total of 10 years.  (b) Effective October 1, 2011, the maximum exemption period for a qualifying industrial or research enterprise described in paragraph e. of subdivision (10) of subsection (a) of Section 40-9B-3 which is owned by an entity organized under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter 50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales, use, license, and severance taxes imposed by Section 11-50A-7, shall be 20 years applied as follows:  (1) With respect to land, the abatement shall begin with the first October 1 lien date following commencement of the project, and the abatement shall be for a total of 20 years.  (2) With respect to each portion of real property construction work in progress which was not taxable on the prior October 1 lien date, the abatement for that portion shall begin with the first October 1 lien date on which the construction work in progress becomes taxable or subject to payments required to be made in lieu of taxes, and the abatement shall be for a total of 20 years.  (3) With respect to each item of tangible personal property, the abatement shall begin with the first October 1 lien date on which the item of tangible personal property becomes taxable or subject to payments required to be made in lieu of taxes, and the abatement shall be for a total of 20 years.  (c) The abatements of ad valorem taxes and payments in lieu thereof allowed by Act 2008-275 shall become effective for projects for which statements of intent are filed after December 31, 2011, and any such abatements shall be granted for 10 years. No ad valorem taxes or payments in lieu thereof shall be abated for periods prior to January 1, 2012. The other abatements allowed by Act 2008-275 shall become effective after December 31, 2011. (Act 2008-275, p. 402, §5.)
AL Code § 40-9B-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9B - Tax Incentive Reform Act of 1992.|Section 40-9B-12 - Availability of Abatements After December 31, 2018.

Section 40-9B-12Availability of abatements after December 31, 2018.  The tax abatements and abatements of payments in lieu of taxes authorized by the amendments to Sections 40-9B-3, 40-9B-4, and 40-9B-11 by Act 2008-275 shall not be available for new industrial or research enterprises described in Section 40-9B-3(a)(10)e. after December 31, 2018, unless the Legislature votes to continue or reinstate the abatements of state taxes for new industrial or research enterprises described in Section 40-9B-3(a)(10)e. after that date. No action or inaction on the part of the Legislature shall reduce, suspend, or disqualify any abatement in any past or future year with respect to any qualifying industrial or research enterprises described in Section 40-9B-3(a)(10)e. which files with the Department of Revenue, on or before December 31, 2018, a statement of intent as defined in Section 40-9B-3(a)(23). The failure of the Legislature to vote to continue or reinstate the capital credit for new projects after December 31, 2018, shall affect only the availability of the abatements to new qualifying industrial or research enterprises described in Section 40-9B-3(a)(10)e. after that date and shall not affect either the qualifying industrial or research enterprises described in Section 40-9B-3(a)(10)e. which have established their eligibility to receive abatements by filing the statement of intent, on or before December 31, 2018, or any future qualifying major additions to such qualifying industrial or research enterprises described in Section 40-9B-3(a)(10)e. (Act 2008-275, p. 402, §12.)
AL Code § 40-9C-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9C - Brownfield Development Tax Abatement.|Section 40-9C-1 - Short Title.

Section 40-9C-1Short title. This chapter shall be known and may be cited as the Brownfield Development Tax Abatement Act. (Act 2004-245, p. 334, §1.)
AL Code § 40-9C-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9C - Brownfield Development Tax Abatement.|Section 40-9C-2 - Legislative Findings.

Section 40-9C-2Legislative findings. The Legislature recognizes the importance of recovering and reusing previously utilized property to the well-being of the people of the state. The Legislature also recognizes that in some cases additional incentives are required to succeed in recovering brownfield sites and therefore intends to allow county and municipal governments to provide substantial tax incentives as an inducement to recovering land pursuant to Chapter 30E, beginning with Section 22-30E-1, of Title 22, the Alabama Land Recycling and Economic Redevelopment Act. (Act 2004-245, p. 334, §2.)
AL Code § 40-9C-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9C - Brownfield Development Tax Abatement.|Section 40-9C-4 - Authorization of Abatement.

Section 40-9C-4Authorization of abatement. (a) Noneducational ad valorem taxes, construction related noneducation transaction taxes, except those construction related transaction taxes levied for educational purposes or for capital improvements for education, and mortgage and recording taxes may be abated with respect to brownfield development property and security documents and other recordable documents associated therewith as provided in this chapter. (b) No abatement of noneducational ad valorem taxes may exceed the maximum exemption period of 20 years. No further abatement with respect to the same brownfield development property may be granted unless there is a major addition to the property, in which event abatement may be granted only with respect to the noneducational ad valorem taxes on the major addition by complying with the procedures set forth in this chapter. (c) An abatement of construction related noneducation transaction taxes shall apply only to tangible personal property and taxable services incorporated into a brownfield 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. No abatement of construction related noneducation transaction taxes shall extend beyond the date the property is placed in service for federal income tax purposes. No further abatement may be granted for construction related noneducation transaction taxes with respect to the property unless incurred in connection with a major addition, in which event only construction related noneducation transaction taxes that may be added to capital account with respect to the major addition, determined without regard to any rule which permits expenditures properly chargeable to capital account to be treated as current expenses, may be abated by complying with the procedures set forth in this chapter. No construction related state transaction taxes or local construction related transaction taxes levied for educational purposes or capital improvements for education may be abated. (d) Mortgage and recording taxes with respect to mortgages, deeds, and documents relating to issuing or securing obligations and conveying title into or out of a public authority or county or municipal government with respect to a brownfield development property may be abated by complying with the procedures set forth in this chapter. (Act 2004-245, p. 334, §4.)
AL Code § 40-9C-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9C - Brownfield Development Tax Abatement.|Section 40-9C-5 - Granting of Abatement.

Section 40-9C-5Granting 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 the governing body shall not grant an abatement of any municipal taxes unless consented to by resolution of the governing body of the municipality. (Act 2004-245, p. 334, §5.)
AL Code § 40-9C-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9C - Brownfield Development Tax Abatement.|Section 40-9C-6 - Procedure for Granting Abatement.

Section 40-9C-6Procedure 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 the private user, setting forth the following: (1) The estimated amount of each abatement and the maximum exemption period not exceeding 20 years. (2) Good faith projections by the private user of: the amount to be invested; the number of individuals to be employed, initially and in the succeeding three years; and the payroll. (c) The private user shall file with the Department of Revenue within 90 days after the granting of the abatements a copy of the agreement required by subsection (b), the contents of which the department shall use solely for its statistical and recordkeeping activities but shall otherwise keep confidential unless consented to in writing by the private user. (d) The abatements granted by the governing body shall be subject to termination by the governing body in the event the private user fails to implement the voluntary cleanup plan approved by the Alabama Department of Environmental Management. (Act 2004-245, p. 334, §6.)
AL Code § 40-9C-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9C - Brownfield Development Tax Abatement.|Section 40-9C-7 - Exemption of Certain Purchases of Tangible Personal Property Used in Constructing Brownfield Development Property.

Section 40-9C-7Exemption of certain purchases of tangible personal property used in constructing brownfield development property. Notwithstanding any other laws, and subject to the limitations set out in Section 40-9C-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 brownfield development property or major addition for which a private user is granted a valid abatement of construction related noneducation transaction taxes pursuant to this chapter shall be exempt from 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 purchase 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 transaction taxes pursuant to this chapter. (Act 2004-245, p. 334, §7.)
AL Code § 40-9C-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9C - Brownfield Development Tax Abatement.|Section 40-9C-8 - Rules and Regulations.

Section 40-9C-8Rules and regulations. The Department of Revenue shall adopt all necessary rules, regulations, and orders needed to implement and administer this chapter. (Act 2004-245, p. 334, §8.)
AL Code § 40-9D-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9D - Alabama Economic Incentive Enchancement Act of 2007.|Section 40-9D-1 - Short Title.

Section 40-9D-1Short title. This chapter shall be known and may be cited as the "Alabama Economic Incentive Enhancement Act of 2007." (Act 2007-199, p. 234, §1.)
AL Code § 40-9D-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9D - Alabama Economic Incentive Enchancement Act of 2007.|Section 40-9D-2 - Legislative Intent; Scope; Exclusiveness.

Section 40-9D-2Legislative intent; scope; exclusiveness.  (a)(1) The legislative intent of this chapter is to provide incentives necessary to attract very large projects which shall generate a substantial number of jobs and economic growth for the citizens of Alabama. (2) This chapter is intended as minimum code and the Department of Revenue may adopt rules under the Administrative Procedure Act to provide additional clarification, not inconsistent with this chapter. (3) In the event of any conflict between this chapter and those of any other specific statutory provisions contained in other chapters of this title, or of any other title, it is declared to be the legislative intent that, to the extent such other specific provisions are inconsistent with or different from the provisions of this chapter, this chapter shall prevail. (b) The provisions contained in this chapter shall govern the tax incentives for very large projects, as defined below, that locate in Alabama subsequent to December 31, 2006. (Act 2007-199, p. 234, §2.)
AL Code § 40-9D-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9D - Alabama Economic Incentive Enchancement Act of 2007.|Section 40-9D-3 - Definitions.

Section 40-9D-3Definitions. (1) CAPITAL COSTS. Costs as defined in subdivision (2) of Section 40-18-190. (2) CAPITAL CREDIT. An amount defined in subdivision (3) of Section 40-18-190. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The sales and use taxes defined in subdivision (2) of Section 40-9B-3. (4) QUALIFYING ENTITIES. Those entities that invest in large projects in Alabama that employ, prior to December 31, 2015, at least 2,000 full time on site employees with benefits at a single site in Alabama and prior to December 31, 2011, invest at least $2.5 billion in capital costs at a single site in Alabama. For periods following December 31, 2015, the 2,000 employment level required to qualify as a qualifying entity shall be maintained for all years thereafter. (Act 2007-199, p. 234, §3.)