Moody City Council votes to join SSUT defense, approves 10-year tax abatement for Distribution Point project

Moody City Council on Dec. 8, 2025 voted unanimously to intervene in litigation over the Simplified Seller Use Tax (SSUT) and to approve a 10-year tax abatement for the Distribution Point Expansion Project.

Rep. Jim Hill (listed in the minutes as "City Attorney") reviewed the lawsuit the council was being asked to join and said the Association of County Commissions of Alabama (ACCA) is coordinating an effort to intervene. The council approved Resolution R2025-12-08, described in the minutes as authorizing the City of Moody to intervene "to protect the city’s interests," on a motion by Council Member Linda Crowe, seconded by Council Member Ellis Key; the vote was recorded as unanimous.

Jason Roberts of the St. Clair County EDC presented a request for a tax abatement tied to the Distribution Point Expansion Project. The minutes record approval of Resolution R2025-12-08A, granting a 10-year abatement of specified non-educational construction-related taxes and ad valorem taxes, on a motion by Council Member Ellis Key, seconded by Council Member Linda Crowe; the motion passed unanimously.

The council also approved several routine, budgeted departmental expenditures and travel requests recorded in the minutes: approval for lodging and travel for Police Chief Reece Smith and Lt. Melton to attend a Winter Chiefs conference in Montgomery (cost listed not to exceed $1,000.00; budget code 01-513-1500); a $625.00 pump test for the Fire Department by vendor SEMS (budget code 01-514-5400); travel for Fire Chief Larry Horton to Washington, D.C., with the AAFC (cost listed $2,250.00; budget code 01-514-1200); and purchase of a pallet of DEF fluid from Oreilly Auto for $920.00 (budget code 01-514-4502). Each of those items was approved by unanimous vote with motions and seconders recorded in the minutes.

The minutes show the meeting was called to order by Mayor Rutledge at 6:00 p.m., included recognition of Boy Scout Troop #198 and Pack #121, and was closed by motion of Mayor Rutledge at 6:19 p.m. The minutes were later attested by City Clerk Tracy L. Patterson and approved Jan. 12, 2026.

Votes at a glance

• Approval of published agenda — Motion: Chad Williams; Second: Ellis Key; Outcome: unanimous AYE. • Approval of Nov. 24, 2025 minutes — Motion: Wes Harrell; Second: Chad Williams; Outcome: unanimous AYE. • Police travel for Winter Chiefs conference (budgeted, not to exceed $1,000) — Motion: Chad Williams; Second: Linda Crowe; Outcome: unanimous AYE. • Fire pump test (SEMS, $625) — Motion: Wes Harrell; Second: Chad Williams; Outcome: unanimous AYE. • Fire travel to Washington, D.C. with AAFC ($2,250) — Motion: Linda Crowe; Second: Ellis Key; Outcome: unanimous AYE. • DEF fluid (Oreilly Auto, $920) — Motion: Chad Williams; Second: Wes Harrell; Outcome: unanimous AYE. • Resolution R2025-12-08 (authorize intervention in SSUT litigation) — Motion: Linda Crowe; Second: Ellis Key; Outcome: unanimous AYE. • Resolution R2025-12-08A (tax abatement for Distribution Point Expansion Project, 10 years) — Motion: Ellis Key; Second: Linda Crowe; Outcome: unanimous AYE.

Why it matters

Intervening in the SSUT litigation is a legal step the minutes say was taken "to protect the city’s interests." The tax abatement approved for the Distribution Point Expansion Project could affect local tax receipts tied to the specified classes of taxes for the period noted in the resolution; the minutes do not provide projected revenue or job figures.

The minutes record the council’s actions and votes but contain limited verbatim discussion; details such as the city’s legal rationale beyond the motion language, the terms of the abatement beyond the 10-year duration and the classes of taxes waived, and any projected fiscal impact were not specified in the minutes.