Ala. Code § 11-48-31: Reduction or Abatement of Assessments on Property Owned by Government or Charitable Organizations in Municipalities Having Population of 20,000 or Less - Erroneous Assessments; Assessments in Excess of Benefits Derived, Etc.

The council of any city having a population of 20,000 or more according to such census shall have power to reduce or abate any assessments heretofore or hereafter made for public improvements in such city in cases where such assessments have been levied or attempted to be levied against property owned by the State of Alabama or by such city or by the county in which such city is located or by any church, hospital, or other charitable organization or in any case where the council after due inquiry has determined that the assessment on any particular property has been made erroneously or in excess of the benefit derived by such property or so great as to constitute an undue burden upon the property, having in view the value thereof, whether or not such assessment shall have been made final and the time to appeal therefrom expired.