Abatements

Opinion # 2004-170
Discussion regarding the repeal of the contractor’s exemption by Act # 2004-638.

Opinion # 2005-055
Discussion providing that there is no income limitation for claiming a homestead exemption for a permanent/total disability or blindness and that one who qualifies is not required to claim the exemption annually, but may verify the conditions still apply by affidavit.

Opinion # 2005-112
Discussion providing that neither a municipality nor its industrial development board can enter into an agreement to abate noneducational county ad valorem taxes or county construction-related transaction taxes if there is no corresponding municipal ad valorem tax or construction-related transaction tax to be abated.


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