Meeting Type: BCC Regular Meeting
Meeting Date: 3/17/2026
Item Status: Addendum
From: Anu Gary, Administrative Services Manager
Submitted by: Braylee Austin, Administrative Support Specialist
______________________________________________________________________
ITEM TITLE
Title
Acknowledgment of Tax Abatement - The Industrial Development Authority of Baldwin County - Buffalo Rock Company
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STAFF RECOMMENDATION
Recommendation
In observance with §40-9B-5(d), Code of Alabama (1975), take the following actions:
1) Acknowledge the receipt, on March 11, 2026, by certified mail, of a Resolution by The Industrial Development Authority of Baldwin County granting a Tax Abatement to Buffalo Rock Company; and
2) Forward to the Office of Revenue Commissioner of Baldwin County and Office of Probate Judge of Baldwin County the Resolution and associated attachments informing the Baldwin County Commission of the aforementioned grant of such Tax Abatement.
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BACKGROUND INFORMATION
Background: Section 40-9B-1, et seq., Code of Alabama (1975), or what is commonly referred to as the "Tax Incentive Reform Act of 1992," authorizes certain entities to grant Tax Abatements in their respective effort to attract new industries and encourage existing industries to expand their pursuits in their varied jurisdictions.
Section 40-9B-5, Code of Alabama (1975), which is entitled "Granting of Abatement," provides: "(d) Any abatement of county taxes granted by a municipality or municipal industrial authority shall not be valid until the expiration of (1) 10 days following the date of physical delivery to the county commission or (2) 13 days following the date of mailing by certified mail to the county commission of a copy of the resolution granting such abatement. Proof of delivery by affidavit of service, in the case of physical delivery, or by certified mail receipt, in the case of mailing by certified mail, shall be furnished to the Department of Revenue at the same time as the filing of the abatement agreement under Section 40-9B-6. If the procedures herein prescribed are followed, any such abatement shall be effective as of the date granted."
Previous Commission action/date: N/A
FINANCIAL IMPACT
Total cost of recommendation: N/A
Budget line item(s) to be used: N/A
If this is not a budgeted expenditure, does the recommendation create a need for funding? N/A
LEGAL IMPACT
Is legal review necessary for this staff recommendation and related documents?
N/A
Reviewed/approved by: N/A
Additional comments: N/A
ADVERTISING REQUIREMENTS
Is advertising required for this recommendation? N/A
If the proof of publication affidavit is not attached, list the reason: N/A
FOLLOW UP IMPLEMENTATION
For time-sensitive follow up, select deadline date for follow up: N/A
Individual(s) responsible for follow up: N/A
Action required (list contact persons/addresses if documents are to be mailed or emailed): Correspondence to:
The Honorable Teddy Faust
Revenue Commissioner
Baldwin County, Alabama
Post Office Box 1389
Bay Minette, Alabama 36507
The Honorable Harry D’Olive
Judge of Probate
Baldwin County, Alabama
Post Office Box 459
Bay Minette, Alabama 36507
cc: Roger Rendleman, Beth Hodges, Lynzie Clark, Heather Gwynn, Shelby Middleton, Joseph Davis, Matt Boyington, Lee Lawson
Additional instructions/notes: Save all documentation to Tax Abatement files.