GroundRules
Ala. Code § 11-51-220: Applicability; Definitions.
Where this section sits in the code
- Title 11 Counties and Municipal Corporations.
- Title 2 Provisions Applicable to Municipal Corporations Only.
- Chapter 51 Taxation.
- Article 4 Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities.
This division shall apply to all Class 6 cities as defined in Section 11-40-12. As used in this division, the term “governing body” shall mean the city council or other governing body of any city subject to this division; and the term “city ad valorem taxes” shall mean all real estate and personal property ad valorem taxes imposed by a city which is subject to this division except ad valorem taxes allocated for educational purposes.
Collected 2026-09-03T14:01:52Z. Source file · JSON