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Bill Title: Relating to tax abatements; to specify that the method of determining fair market value of real or personal property by a tax abatement recipient appealing an ad valorem tax assessment in circuit court shall be the same method used by the county granting the tax abatement; and to exclude consideration of obsolescence in determining fair market valuation of real or personal property for the duration of an abatement.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2023-04-12 - Carry Over by House State Government [HB259 Detail]

Download: Alabama-2023-HB259-Introduced.pdf

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