Last Updated:May 05. 2008 8:46PM
Published: May 06. 2008 3:30AM

THE ISSUE
The Legislature has bogged down on a bill that would eliminate the state's 4-percent tax on groceries as Republicans try to attach property appraisal changes to the bill.

Taxes move in mysterious ways in Alabama -- even when the taxes in question are to be eliminated. A case in point is a bill pending in the Legislature that would remove the state's 4-percent tax on grocery food items.

The bill appeared to be headed toward passage after several years of disappointment. Enter a Republican effort to attach a bill changing property appraisal from the current annual schedule back to a once every four years schedule. The result is another impasse in the closing days of the session.

The grocery tax removal bill has alrady passed the House. It removes the sales tax on food items and replaces the revenue lost by eliminating the deduction on state tax forms for federal income taxes paid by state tax filers. Eliminating the federal tax deduction would generate about $25 million in additional revenue for the state.

Over in the Senate, it's yet another game of partisan ambush. Republicans want to amend the grocery tax bill by requiring property appraisal to return to a four-year schedule. Democrats are resisting the ploy, even though they campaigned on the change as a way to thwart Republican Gov. Bob Riley, who ordered the change to annual appraisals almost five years ago. Going back to a four-year schedule would cost state and local governments an estimated $95.2 million over three years according to the Legislative Fiscal Office.

So, what we have here is a perfect storm of failure. Property appraisal has nothing whatsoever to do with sales taxes on groceries, but by attaching one to the other -- with just three working days left in the legislative session -- it's almost certain no action will be taken on either matter. After all, state budgets remain to be passed by the Senate. Leaving the grocery tax and appaisal bills on the Senate floor with the rest of the dead bills gives both parties plenty of opportunities to point fingers at each other until next year. Ain't politics grand?