Perhaps my compressive reply was not clear...
Quote:
Originally Posted by coolguy27
Never heard of it... Why put alt tags to background images...
Use alt tags on images after the <body> tags 
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In the old days background images can be applied to <body> and <table> tags amongst other block level tags using the attribute "background". However this is bad practice and all background images nowadays should be moved into the CSS including bullet point background images.