Alabama 2022 Regular Session

Alabama Senate Bill SB317 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		1 SB317
2		-	2 214524-6
	2	+	2 214524-5
3	3		3 By Senator Melson
4	4		4 RFD: Governmental Affairs
5	5		5 First Read: 17-MAR-22
6	6
7		-	Page 0 SB317
8		-	1 SB317
	7	+	Page 0 1 SB317
9	8		2
10	9		3
11		-	4 ENROLLED, An Act,
12		-	5 Relating to agricultural authorities; to amend
13		-	6 Section 11-20-73, Code of Alabama 1975, to further provide for
14		-	7 the powers of the authority, including the power of the
15		-	8 authority to enter into agreements with private entities, the
16		-	9 power to sell its property to a person or governmental entity,
17		-	10 and the power to enter into long-term contracts or agreements
18		-	11 for sewer service with a neighboring municipality or a utility
19		-	12 board of the municipality; to amend Section 11-20-80, Code of
20		-	13 Alabama 1975, to exempt the authority from planning and zoning
21		-	14 requirements; and to amend Section 11-20-81, Code of Alabama
22		-	15 1975, to specify that the exemption of the authority from all
23		-	16 state, county, and municipal sales and use taxes is granted to
24		-	17 the authority as a governmental entity and that the authority
25		-	18 would be entitled to a certificate of exemption in order to
26		-	19 claim the sales and use tax exemptions on purchases and to
27		-	20 further provide for the authority to be exempt from local
28		-	21 taxes.
29		-	22 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
30		-	23 Section 1. Sections 11-20-73, 11-20-80, and
31		-	24 11-20-81, Code of Alabama 1975, are amended to read as
32		-	25 follows:
33		-	Page 1 SB317
34		-	1 "§11-20-73.
35		-	2 "(a) An agriculture authority shall have the
36		-	3 following powers, which it may exercise in the agriculture
37		-	4 authority's authorized operational area:
38		-	5 "(1) To have succession by its corporate name until
39		-	6 dissolved as provided in this article.
40		-	7 "(2) To adopt bylaws making provisions for its
41		-	8 actions not inconsistent with this article.
42		-	9 "(3) To institute and defend legal proceedings in
43		-	10 any court of competent jurisdiction and proper venue;
44		-	11 provided, however, that the board may not be sued in any trial
45		-	12 court other than the courts of the county of incorporation;
46		-	13 provided, further, that the officers, directors, agents, and
47		-	14 employees of an agriculture authority may not be sued for
48		-	15 their actions in behalf of the authority except for actions
49		-	16 that are unreasonable or known by the person to be unlawful or
50		-	17 are performed with reckless disregard for the lawfulness of
51		-	18 such actions.
52		-	19 "(4) To plan for construction and development of an
53		-	20 agriculture center within the operational area of the
54		-	21 agriculture authority on property owned by the authority.
55		-	22 Construction and development may include, without limitation,
56		-	23 any or all of the following:
57		-	Page 2 SB317
58		-	1 "a. Buildings to hold offices for use by the federal
	10	+	4 ENGROSSED
	11	+	5
	12	+	6
	13	+	7 A BILL
	14	+	8 TO BE ENTITLED
	15	+	9 AN ACT
	16	+	10
	17	+	11 Relating to agricultural authorities; to amend
	18	+	12 Section 11-20-73, Code of Alabama 1975, to further provide for
	19	+	13 the powers of the authority, including the power of the
	20	+	14 authority to enter into agreements with private entities, the
	21	+	15 power to sell its property to a person or governmental entity,
	22	+	16 and the power to enter into long-term contracts or agreements
	23	+	17 for sewer service with a neighboring municipality or a utility
	24	+	18 board of the municipality; to amend Section 11-20-80, Code of
	25	+	19 Alabama 1975, to exempt the authority from planning and zoning
	26	+	20 requirements; and to amend Section 11-20-81, Code of Alabama
	27	+	21 1975, to specify that the exemption of the authority from all
	28	+	22 state, county, and municipal sales and use taxes is granted to
	29	+	23 the authority as a governmental entity and that the authority
	30	+	24 would be entitled to a certificate of exemption in order to
	31	+	25 claim the sales and use tax exemptions on purchases and to
	32	+	26 further provide for the authority to be exempt from local
	33	+	27 taxes.
	34	+	Page 1 1 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
	35	+	2 Section 1. Sections 11-20-73, 11-20-80, and
	36	+	3 11-20-81, Code of Alabama 1975, are amended to read as
	37	+	4 follows:
	38	+	5 "§11-20-73.
	39	+	6 "(a) An agriculture authority shall have the
	40	+	7 following powers, which it may exercise in the agriculture
	41	+	8 authority's authorized operational area:
	42	+	9 "(1) To have succession by its corporate name until
	43	+	10 dissolved as provided in this article.
	44	+	11 "(2) To adopt bylaws making provisions for its
	45	+	12 actions not inconsistent with this article.
	46	+	13 "(3) To institute and defend legal proceedings in
	47	+	14 any court of competent jurisdiction and proper venue;
	48	+	15 provided, however, that the board may not be sued in any trial
	49	+	16 court other than the courts of the county of incorporation;
	50	+	17 provided, further, that the officers, directors, agents, and
	51	+	18 employees of an agriculture authority may not be sued for
	52	+	19 their actions in behalf of the authority except for actions
	53	+	20 that are unreasonable or known by the person to be unlawful or
	54	+	21 are performed with reckless disregard for the lawfulness of
	55	+	22 such actions.
	56	+	23 "(4) To plan for construction and development of an
	57	+	24 agriculture center within the operational area of the
	58	+	25 agriculture authority on property owned by the authority.
	59	+	26 Construction and development may include, without limitation,
	60	+	27 any or all of the following:
	61	+	Page 2 1 "a. Buildings to hold offices for use by the federal
59	62		2 government, the state or any agency of the state, the county,
60	63		3 or one or more municipalities within the county.
61	64		4 "b. Buildings to house or accommodate public
62	65		5 facilities of the federal government, the state or any agency
63	66		6 of the state, the county, or one or more municipalities within
64	67		7 the county.
65	68		8 "c. Streets, boulevards, walkways, parkways, parks,
66	69		9 or other places of recreation.
67	70		10 "d. Monuments, statues, or other structures
68	71		11 beautifying the agriculture center.
69	72		12 "e. Community houses or meeting houses or
70	73		13 auditoriums.
71	74		14 "f. Arenas, convention halls, or convention sites.
72	75		15 "g. Music halls, art museums, art exhibits, or other
73	76		16 exhibits for the advancement of the humanities and cultural
74	77		17 development.
75	78		18 "h. Any other buildings, structures, facilities, and
76	79		19 other improvements that the board of directors of the
77	80		20 agriculture authority determines are appropriate or useful or
78	81		21 expedient to the authority's purposes from time to time. The
79	82		22 determination of the authority board of directors shall be
80	83		23 conclusive.
81	84		24 "(5) To acquire property and rights and interests in
82	85		25 property by gift, grant, lease, or purchase.
83		-	Page 3 SB317
84		-	1 "(6) To accept or receive gifts, bequests, and
85		-	2 devises.
86		-	3 "(7) To have and use a corporate seal and alter the
87		-	4 seal at its pleasure.
88		-	5 "(8) To appoint officers, agents, employees, and
89		-	6 attorneys and to fix their compensation.
90		-	7 "(9) To hire professionals and enter into contracts
91		-	8 for their services in designing and supervising the
92		-	9 construction of any building, agriculture center, auditorium,
93		-	10 arena, convention hall, music hall, art museum, place of
94		-	11 recreation, art exhibit, office building, or other structure
95		-	12 that it desires to construct.
96		-	13 "(10) To make and enter into contracts and to
97		-	14 execute all instruments necessary or convenient to lease or
98		-	15 purchase and own real or personal property to be used for the
99		-	16 furtherance of the purposes for the accomplishment of which
100		-	17 the authority is created.
101		-	18 "(11) To plan for programs and exhibits in the
102		-	19 agriculture center for the advancement of the agricultural,
103		-	20 cultural, and workforce development interests of the citizens
104		-	21 of the county and of the municipalities thereof.
105		-	22 "(12) To purchase or lease real property and rights
106		-	23 or easements therein necessary or convenient for its purposes
107		-	24 and to use the same so long as its existence shall continue.
108		-	Page 4 SB317
109		-	1 "(13) To accept pledges of revenues or grants of
110		-	2 money from any person or governmental entity.
111		-	3 "(14) To sell and lease its property to any person
112		-	4 or governmental entity.
113		-	5 "(15) To enter into financing agreements with
114		-	6 federal or state agencies that may require the authority to
115		-	7 mortgage its property.
116		-	8 "(16) To plan for programs and exhibits in the
117		-	9 agriculture center for the advancement of agricultural and
118		-	10 workforce development interests in the county.
119		-	11 "(17) To enter into long-term contracts or
120		-	12 agreements for sewer service with any Class 5 municipality
121		-	13 within three miles of the authority or a utility board of the
122		-	14 Class 5 municipality.
123		-	15 "(18) To accept lease payments, loan repayments, or
124		-	16 other compensation to or for the authority or other public
125		-	17 person.
126		-	18 "(19) To invest in bank deposits, U.S. Treasury
127		-	19 bills, projects, instruments, real, personal, or mixed
128		-	20 property, or any other investments as the board of directors
129		-	21 of the authority may from time to time determine to be
130		-	22 appropriate and convenient to accomplish any purpose for which
131		-	23 an agriculture authority is organized, including works of
132		-	24 internal improvement, interests in private or corporate
133		-	25 enterprises, loans of money or credit to individuals,
134		-	Page 5 SB317
135		-	1 associations, or corporations; to lend the authority's credit,
136		-	2 grant public money or things of value in aid of or to any
137		-	3 individual, association, or corporation whatsoever, or become
138		-	4 a stockholder in any such corporation, association, or company
139		-	5 by issuing bonds or otherwise even though they might be in
140		-	6 violation of Section 93 or Section 94 of the Constitution of
141		-	7 Alabama of 1901 if done by the state, a county, city, town, or
142		-	8 other subdivision of the state, notwithstanding the fact that
143		-	9 any such investment or action may involve the expenditure or
144		-	10 appropriation of funds received from a public person. In
145		-	11 particular, but not by way of limitation, an authority may
146		-	12 invest its funds, from whatever source, in the stock, bonds,
147		-	13 debentures, notes, or other securities issued by any person
148		-	14 locating a project in the authority's operational area and may
149		-	15 enter into contracts or options, including contracts or
150		-	16 options for the conveyance, sale, or lease of property, to any
151		-	17 such person and make direct grants of money, property, or
152		-	18 services for the purpose of inducing the person to locate a
153		-	19 project in the authority's operational area.
154		-	20 "(20) To enter into deeds, mortgages, leases, loan
155		-	21 agreements, or other agreements with any person.
156		-	22 "(21) To acquire real property for the purpose of
157		-	23 establishing one or more agriculture centers; to improve
158		-	24 agriculture center sites, whether owned by the authority or by
159		-	25 any other person, including the improvement of the centers or
160		-	Page 6 SB317
161		-	1 sites by the construction of roads, curbing, gutters,
162		-	2 drainage, sewerage, utilities, railroad spurs, docks, harbors,
163		-	3 ports, grading, and the like; to construct, for its own
164		-	4 account or the account of others, improvements thereon,
165		-	5 including any project, for the purpose of conveying, leasing,
166		-	6 or selling the same to any person, including the power to
167		-	7 convey, lease, or sell the same for its own account or to
168		-	8 construct the same as an inducement for any person to locate
169		-	9 and operate a project in the agriculture center or operational
170		-	10 area, even though the person may not have been identified at
171		-	11 the time that the improvement may be constructed.
172		-	12 "(22) To sell, exchange, donate, and convey any or
173		-	13 all of its properties whenever its board of directors finds
174		-	14 the action to be in furtherance of the purposes for which the
175		-	15 authority was organized.
176		-	16 "(23) To issue its bonds for the purpose of carrying
177		-	17 out any of its powers and to apply proceeds from the sale of
178		-	18 its bonds, whether heretofore or hereafter issued, not only
179		-	19 for payment of interest thereon prior to and during the
180		-	20 construction and equipment of any buildings, structures,
181		-	21 facilities, or other improvements being financed thereby, but
182		-	22 also for payment of interest thereon.
183		-	23 "(24) To mortgage and pledge any or all of its
184		-	24 properties both real and personal or any part or parts
185		-	25 thereof, as security for the payment of the principal of and
186		-	Page 7 SB317
187		-	1 the interest on any bonds so issued and any agreements made in
188		-	2 connection therewith, whether then owned or thereafter
189		-	3 acquired, and to pledge the revenues and receipts therefrom or
190		-	4 from any thereof.
191		-	5 "(25) To enter into contracts, agreements, options,
192		-	6 leases, loan agreements, deeds, and other instruments, and to
193		-	7 take other actions as may be necessary or convenient to
194		-	8 accomplish any purpose for which an authority is organized or
195		-	9 to exercise any power expressly granted hereunder.
196		-	10 "(b) Contracts of an agriculture authority shall be
197		-	11 executed in the name of the authority by the chair and
198		-	12 attested by the secretary of the authority. The board may
199		-	13 provide by resolution for a different form for the execution
200		-	14 of a contract by an officer or agent other than the chair and
201		-	15 secretary. A contract, irrespective of its form and of the
202		-	16 persons executing the contract, shall not be binding unless
203		-	17 the contract is authorized or ratified by the board.
204		-	18 "(c) An agriculture authority may deposit its funds
205		-	19 not needed to meet expenses or obligations in any bank or
206		-	20 building and loan association, provided the deposit is fully
207		-	21 insured by a federal corporation or agency of the federal
208		-	22 government insuring deposits in financial institutions.
209		-	23 "(d) In exercising the powers enumerated in this
210		-	24 section, all mortgages, contracts, judgments, investments,
211		-	25 loans, debts, and other obligations of any sort of the
212		-	Page 8 SB317
213		-	1 authority due to any third party shall be recovered and
214		-	2 enforced only against the authority unless the county
215		-	3 commission approving the formation of the authority
216		-	4 specifically agrees to accept the obligation by a separate
217		-	5 affirmative vote of a majority of the members of the county
218		-	6 commission.
219		-	7 "§11-20-80.
220		-	8 "An agriculture authority and all property in which
221		-	9 it may have any ownership, leasehold, or other interest,
222		-	10 direct or indirect, is exempt from all municipal planning
223		-	11 boards and municipal planning board requirements and all
224		-	12 municipal zoning ordinances and laws. This exemption shall not
225		-	13 apply to property owned by a private entity or private
226		-	14 entities in which an agriculture authority has no ownership,
227		-	15 leasehold, or other interest, direct or indirect.
228		-	16 "§11-20-81.
229		-	17 "(a) An agriculture authority, as a governmental
230		-	18 entity, is exempt from the payment of all state, county, and
231		-	19 municipal sales and use taxes as a governmental entity. An
232		-	20 agriculture authority and its contractors shall be granted a
233		-	21 certificate of exemption from sales and use taxes by the
234		-	22 Department of Revenue as provided in Sections 40-9-14.1 and
235		-	23 40-9-60, or other general law.
236		-	24 "(b) Any county or municipal sales and use tax
237		-	25 proceeds that are collected by an agriculture authority; a
238		-	Page 9 SB317
239		-	1 joint venture of the authority, including a public/private
240		-	2 venture of the authority; or a lessee of the authority or a
241		-	3 joint venture of the authority, and remitted to a local taxing
242		-	4 authority shall be rebated by that local taxing authority to
243		-	5 the agriculture authority. For an agriculture authority
244		-	6 established pursuant to this article, after May 1, 2022, the
245		-	7 county commission, at the time of the formation of the
246		-	8 authority, may opt-out of the requirement to rebate sales
247		-	9 taxes collected by a private entity, joint venture partner, or
248		-	10 public-private partnership.
249		-	11 "(c) An agriculture authority is exempt from paying
250		-	12 all state, county, and local ad valorem taxes.
251		-	13 "(d) An agriculture authority is exempt from paying
252		-	14 any other taxes levied by a county, municipality, or other
253		-	15 political subdivision of the state, including, but not limited
254		-	16 to, license and excise taxes imposed relating to the privilege
255		-	17 of engaging in any activities that the authority may engage
256		-	18 in."
257		-	19 Section 2. This act shall become effective
258		-	20 immediately following its passage and approval by the
259		-	21 Governor, or its otherwise becoming law.
260		-	Page 10 SB317
261		-	1
	86	+	26 "(6) To accept or receive gifts, bequests, and
	87	+	27 devises.
	88	+	Page 3 1 "(7) To have and use a corporate seal and alter the
	89	+	2 seal at its pleasure.
	90	+	3 "(8) To appoint officers, agents, employees, and
	91	+	4 attorneys and to fix their compensation.
	92	+	5 "(9) To hire professionals and enter into contracts
	93	+	6 for their services in designing and supervising the
	94	+	7 construction of any building, agriculture center, auditorium,
	95	+	8 arena, convention hall, music hall, art museum, place of
	96	+	9 recreation, art exhibit, office building, or other structure
	97	+	10 that it desires to construct.
	98	+	11 "(10) To make and enter into contracts and to
	99	+	12 execute all instruments necessary or convenient to lease or
	100	+	13 purchase and own real or personal property to be used for the
	101	+	14 furtherance of the purposes for the accomplishment of which
	102	+	15 the authority is created.
	103	+	16 "(11) To plan for programs and exhibits in the
	104	+	17 agriculture center for the advancement of the agricultural,
	105	+	18 cultural, and workforce development interests of the citizens
	106	+	19 of the county and of the municipalities thereof.
	107	+	20 "(12) To purchase or lease real property and rights
	108	+	21 or easements therein necessary or convenient for its purposes
	109	+	22 and to use the same so long as its existence shall continue.
	110	+	23 "(13) To accept pledges of revenues or grants of
	111	+	24 money from any person or governmental entity.
	112	+	25 "(14) To sell and lease its property to any person
	113	+	26 or governmental entity.
	114	+	Page 4 1 "(15) To enter into financing agreements with
	115	+	2 federal or state agencies that may require the authority to
	116	+	3 mortgage its property.
	117	+	4 "(16) To plan for programs and exhibits in the
	118	+	5 agriculture center for the advancement of agricultural and
	119	+	6 workforce development interests in the county.
	120	+	7 "(17) To enter into long-term contracts or
	121	+	8 agreements for sewer service with any Class 5 municipality
	122	+	9 within three miles of the authority or a utility board of the
	123	+	10 Class 5 municipality.
	124	+	11 "(18) To accept lease payments, loan repayments, or
	125	+	12 other compensation to or for the authority or other public
	126	+	13 person.
	127	+	14 "(19) To invest in bank deposits, U.S. Treasury
	128	+	15 bills, projects, instruments, real, personal, or mixed
	129	+	16 property, or any other investments as the board of directors
	130	+	17 of the authority may from time to time determine to be
	131	+	18 appropriate and convenient to accomplish any purpose for which
	132	+	19 an agriculture authority is organized, including works of
	133	+	20 internal improvement, interests in private or corporate
	134	+	21 enterprises, loans of money or credit to individuals,
	135	+	22 associations, or corporations; to lend the authority's credit,
	136	+	23 grant public money or things of value in aid of or to any
	137	+	24 individual, association, or corporation whatsoever, or become
	138	+	25 a stockholder in any such corporation, association, or company
	139	+	26 by issuing bonds or otherwise even though they might be in
	140	+	27 violation of Section 93 or Section 94 of the Constitution of
	141	+	Page 5 1 Alabama of 1901 if done by the state, a county, city, town, or
	142	+	2 other subdivision of the state, notwithstanding the fact that
	143	+	3 any such investment or action may involve the expenditure or
	144	+	4 appropriation of funds received from a public person. In
	145	+	5 particular, but not by way of limitation, an authority may
	146	+	6 invest its funds, from whatever source, in the stock, bonds,
	147	+	7 debentures, notes, or other securities issued by any person
	148	+	8 locating a project in the authority's operational area and may
	149	+	9 enter into contracts or options, including contracts or
	150	+	10 options for the conveyance, sale, or lease of property, to any
	151	+	11 such person and make direct grants of money, property, or
	152	+	12 services for the purpose of inducing the person to locate a
	153	+	13 project in the authority's operational area.
	154	+	14 "(20) To enter into deeds, mortgages, leases, loan
	155	+	15 agreements, or other agreements with any person.
	156	+	16 "(21) To acquire real property for the purpose of
	157	+	17 establishing one or more agriculture centers; to improve
	158	+	18 agriculture center sites, whether owned by the authority or by
	159	+	19 any other person, including the improvement of the centers or
	160	+	20 sites by the construction of roads, curbing, gutters,
	161	+	21 drainage, sewerage, utilities, railroad spurs, docks, harbors,
	162	+	22 ports, grading, and the like; to construct, for its own
	163	+	23 account or the account of others, improvements thereon,
	164	+	24 including any project, for the purpose of conveying, leasing,
	165	+	25 or selling the same to any person, including the power to
	166	+	26 convey, lease, or sell the same for its own account or to
	167	+	27 construct the same as an inducement for any person to locate
	168	+	Page 6 1 and operate a project in the agriculture center or operational
	169	+	2 area, even though the person may not have been identified at
	170	+	3 the time that the improvement may be constructed.
	171	+	4 "(22) To sell, exchange, donate, and convey any or
	172	+	5 all of its properties whenever its board of directors finds
	173	+	6 the action to be in furtherance of the purposes for which the
	174	+	7 authority was organized.
	175	+	8 "(23) To issue its bonds for the purpose of carrying
	176	+	9 out any of its powers and to apply proceeds from the sale of
	177	+	10 its bonds, whether heretofore or hereafter issued, not only
	178	+	11 for payment of interest thereon prior to and during the
	179	+	12 construction and equipment of any buildings, structures,
	180	+	13 facilities, or other improvements being financed thereby, but
	181	+	14 also for payment of interest thereon.
	182	+	15 "(24) To mortgage and pledge any or all of its
	183	+	16 properties both real and personal or any part or parts
	184	+	17 thereof, as security for the payment of the principal of and
	185	+	18 the interest on any bonds so issued and any agreements made in
	186	+	19 connection therewith, whether then owned or thereafter
	187	+	20 acquired, and to pledge the revenues and receipts therefrom or
	188	+	21 from any thereof.
	189	+	22 "(25) To enter into contracts, agreements, options,
	190	+	23 leases, loan agreements, deeds, and other instruments, and to
	191	+	24 take other actions as may be necessary or convenient to
	192	+	25 accomplish any purpose for which an authority is organized or
	193	+	26 to exercise any power expressly granted hereunder.
	194	+	Page 7 1 "(b) Contracts of an agriculture authority shall be
	195	+	2 executed in the name of the authority by the chair and
	196	+	3 attested by the secretary of the authority. The board may
	197	+	4 provide by resolution for a different form for the execution
	198	+	5 of a contract by an officer or agent other than the chair and
	199	+	6 secretary. A contract, irrespective of its form and of the
	200	+	7 persons executing the contract, shall not be binding unless
	201	+	8 the contract is authorized or ratified by the board.
	202	+	9 "(c) An agriculture authority may deposit its funds
	203	+	10 not needed to meet expenses or obligations in any bank or
	204	+	11 building and loan association, provided the deposit is fully
	205	+	12 insured by a federal corporation or agency of the federal
	206	+	13 government insuring deposits in financial institutions.
	207	+	14 "(d) In exercising the powers enumerated in this
	208	+	15 section, all mortgages, contracts, judgments, investments,
	209	+	16 loans, debts, and other obligations of any sort of the
	210	+	17 authority due to any third party shall be recovered and
	211	+	18 enforced only against the authority unless the county
	212	+	19 commission approving the formation of the authority
	213	+	20 specifically agrees to accept the obligation by a separate
	214	+	21 affirmative vote of a majority of the members of the county
	215	+	22 commission.
	216	+	23 "§11-20-80.
	217	+	24 "An agriculture authority and all property in which
	218	+	25 it may have any ownership, leasehold, or other interest,
	219	+	26 direct or indirect, is exempt from all municipal planning
	220	+	Page 8 1 boards and municipal planning board requirements and all
	221	+	2 municipal zoning ordinances and laws.
	222	+	3 "§11-20-81.
	223	+	4 "(a) An agriculture authority, as a governmental
	224	+	5 entity, is exempt from the payment of all state, county, and
	225	+	6 municipal sales and use taxes as a governmental entity. An
	226	+	7 agriculture authority and its contractors shall be granted a
	227	+	8 certificate of exemption from sales and use taxes by the
	228	+	9 Department of Revenue as provided in Sections 40-9-14.1 and
	229	+	10 40-9-60, or other general law.
	230	+	11 "(b) Any county or municipal sales and use tax
	231	+	12 proceeds that are collected by an agriculture authority; a
	232	+	13 joint venture of the authority, including a public/private
	233	+	14 venture of the authority and a private entity or entities; or
	234	+	15 a lessee of the authority or a joint venture of the authority,
	235	+	16 and remitted to a local taxing authority shall be rebated by
	236	+	17 that local taxing authority to the agriculture authority. For
	237	+	18 an agriculture authority established pursuant to this article,
	238	+	19 after May 1, 2022, the county commission, at the time of the
	239	+	20 formation of the authority, may opt-out of the requirement to
	240	+	21 rebate sales taxes collected by a private entity, joint
	241	+	22 venture partner, or public-private partnership.
	242	+	23 "(c) An agriculture authority is exempt from paying
	243	+	24 all state, county, and local ad valorem taxes.
	244	+	25 "(d) An agriculture authority is exempt from paying
	245	+	26 any other taxes levied by a county, municipality, or other
	246	+	27 political subdivision of the state, including, but not limited
	247	+	Page 9 1 to, license and excise taxes imposed relating to the privilege
	248	+	2 of engaging in any activities that the authority may engage
	249	+	3 in."
	250	+	4 Section 2. This act shall become effective
	251	+	5 immediately following its passage and approval by the
	252	+	6 Governor, or its otherwise becoming law.
	253	+	Page 10 1
262	254		2
263		-	3
264		-	4
265		-	President and Presiding Officer of the Senate
266		-
267		-	5
268		-	6 Speaker of the House of Representatives
269		-	SB3177
270		-	8 Senate 30-MAR-22
271		-	9 I hereby certify that the within Act originated in and passed
272		-	10 the Senate, as amended.
273		-	11
274		-	12 Patrick Harris,
275		-	13 Secretary.
	255	+	3 Senate
	256	+	Read for the first time and referred to the Senate4
	257	+	committee on Governmental Affairs.................5 1.7-MAR-22
	258	+	6
	259	+	Read for the second time and placed on the calen-7
	260	+	dar 1 amendment..................................8 2.9-MAR-22
	261	+	9
	262	+	Read for the third time and passed as amended ....10 3.0-MAR-22
	263	+	Yeas 2611
	264	+	12 Nays 1
	265	+	13
276	266		14
277		-	15
278		-	16
279		-	17 House of Representatives
280		-	18 Amended and passed 07-APR-22
281		-	19
282		-	20
283		-	21 Senate concurred in House amendment 07-APR-22
284		-	22
285		-	23
286		-	24 By: Senator Melson
	267	+	15 Patrick Harris,
	268	+	16 Secretary.
	269	+	17
287	270		Page 11