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.

Relating to Motor Vehicle Registrations and to the USS Alabama Battleship Commission; to amend Section 32-6-55, Code of Alabama 1975; to allow former and current chairs of the USS Alabama Battleship Commission to use the USS Alabama Battleship Commission distinctive license tag; to require that the commission annually certify to the Department of Revenue a list of those individuals eligible for the distinctive license tag.