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Cities, Counties, and Local Taxing Units | |
Interlocal Cooperation Act | |
Section 312 | Exemption from privilege tax. |
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11-13-312. Exemption from privilege tax. Title 59, Chapter 4, Privilege Tax, does not apply to a project, or any part of it, or to facilities providing additional project capacity, or any part of them, or to the possession or other beneficial use of a project or facilities providing additional project capacity as long as there is a requirement to make impact alleviation payments, fees in lieu of ad valorem property taxes, or ad valorem property taxes, with respect to the project or facilities providing additional project capacity pursuant to this chapter.
Renumbered and Amended by Chapter 286, 2002 General Session |
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