Alabama Attorney General Opinion 1979-0152

OFFICE OF THE ATTORNEY GENERAL LEE L. HALE DEPUTY ATTORNEY GENERAL WILLIAM M. BERL/RS. JR. EXECUTIVE ASSISTANT WALTER S. TURNER CHIEF ASSISTANT ATTORNEY GENERAL iis72777 .\ CHARLES A. GRADDICK ATTORNEY GENERAL STATE OF ALABAMA APR i 1 1979 ADMINISTRATIVE BUILDING 64 NORTH UNION STREET MONTGOMERY. ALABAMA 36130 AREA (203), 034-31S0 JANIE NOBLES ADMINISTRATIVE ASSISTANT Honorable James E. Witherington Monroe County Tax Assessor Monroe County Courthouse Nbnroeville, Alabama 36460 19-. Obl5a, Taxation - Motor Vehicles - Industrial Development Boards Nbtor vehicles in question are not tax exempt although titled in the name of Industrial Development Board. Dear Sir: This letter is in response to your letter of recent date which is as follows: "Please give me an opinion on the following: A multi-million dollar corporation comes into Monroe County. Acquires land from a timber corporation, then deeds this land to the Monroeville Industrial Development Board, and erects a plant on this land. Now our problem is this: This corporation buys automobiles and trucks and has them titled in the name of the Monroeville Industrial Development Board which is tax exempt. I have been putting tax on these vehicles since the Industrial Development Board actually does not own them and does not have any money involved in their purchase. Please let me know as soon as possible if I am right in doing this." Subsequent to your request letter being received by this office, I have discussed this matter with you by telephone and you have stated that you do not think that the vehicles in question were purchased with any bond proceeds as a result of bonds being issued by the Monroeville Industrial Development Board. Honorable James E. Witherington _ Monroeville, Alabama In view of that fact, it is ny opinion that the vehicles in question are not tax emempt and you have acted correctly as Tax Assessor of Monroe County in making the assessments. If I may be of any further assistance to you in this matter, please let me know. Very truly yours, CHARLES A. GRADDICK Attorney General By - 9 DON E. LAWLEY Assistant Attorney General DEL/dc