GroundRules
Ala. Code § 11-71-11: Income Tax Credit.
Where this section sits in the code
- Title 11 Counties and Municipal Corporations.
- Title 2 Provisions Applicable to Municipal Corporations Only.
- Chapter 71 The Neighborhood Infrastructure Incentive Plan Act of 2011.
Each homeowner and business assessed pursuant to this chapter, beginning in the 2012 tax year, shall be eligible for an income tax credit of 10 percent of the amount of assessment paid, not to exceed one thousand dollars ($1,000) credit in any tax year, for a period not exceeding 10 successive tax years.
Collected 2026-09-03T14:01:53Z. Source file · JSON