Baldwin County, Alabama
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File #: 21-0751    Version: 1
Agenda section: Action Items Status: Agenda Ready
File created: 4/5/2021 Meeting type: Baldwin County Commission Regular
On agenda: 4/20/2021 Final action:
Agenda item title: Acknowledgement of Tax Abatement - Loxley Industrial Development Board - Imperial Bag & Paper Co LLC, and I-10/Gulf Coast Logistics Center, LLC
Attachments: 1. Correspondence from BCEDA, 2. Resolution from Loxley IDB

Meeting Type:   BCC Regular Meeting

Meeting Date:  4/20/2021

Item Status:   New

From: Wayne Dyess, County Administrator

Submitted by:  Carjetta Crook, Administrative Support Specialist, IV

______________________________________________________________________

 

ITEM TITLE

Title

Acknowledgement of Tax Abatement - Loxley Industrial Development Board - Imperial Bag & Paper Co LLC, and I-10/Gulf Coast Logistics Center, LLC

Body

 

STAFF RECOMMENDATION

Recommendation

In observance with §40-9B-5(d), Code of Alabama (1975), take the following actions:

 

1)  Acknowledge the receipt, on March 30, 2021, by certified mail, of a Resolution, by the Loxley Industrial Development Board granting a Tax Abatement to Imperial Bag & Paper Co LLC, and I-10/Gulf Coast Logistics Center, LLC; and

 

2)  Forward to the Office of Revenue Commissioner of Baldwin County and Office of Probate Judge of Baldwin County the Resolution(s) and associated attachments informing the Baldwin County Commission of the aforementioned grant of such Tax Abatement.

 

 

End

BACKGROUND INFORMATION

 

Previous Commission action/date:  N/A

 

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."

 

Staff requests the County Commission acknowledge receipt of the Resolution by Loxley Industrial Development Board granting the above referenced Tax Abatement and, further, forward to the Office of Revenue Commissioner of Baldwin County and Office of Judge of Probate of Baldwin County the Resolution and associated attachments informing the Baldwin County Commission of the aforementioned grant of such Tax Abatement.

 

 

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:  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: Ron Cink, Cian Harrison, Heather Gwynn, Shelby Middleton

 

Action required (list contact persons/addresses if documents are to be mailed or emailed):  N/A

 

Additional instructions/notes:  N/A