Alabama once again ranks as one of the lowest tax states in the nation.
Kiplinger's Magazine's latest list of Most Tax Friendly States has Alabama coming in at number five which is up a position from last year.
Alabama's entry says the state moved up in the rankings because state and local property tax collections, per capita, have dropped to the lowest in the U.S., according to the Tax Foundation.
State, city and county governments in Alabama collected fewer tax dollars per resident than any other state except Idaho in fiscal 2010.
The Birmingham News (bit.ly/VeL2DQ) reports that figures from the Census Bureau show Alabama at $2,779 per resident, while Idaho was $10 lower at $2,769. The national average was $4,112 per person.