{"data":{"id":"us-al/ala.-code-11-42-132","jurisdiction":"us-al","citation":"Ala. Code § 11-42-132","heading":"Provisions in Annexation Agreement as to Taxation in Municipality Annexed.","body":"The agreement of annexation may provide for specific property having a situs thereon embraced in the annexed city or town to be exempt from city or town taxation or the payment of taxes to the annexing city or town for a period not exceeding 10 years and may provide a maximum license tax to be annually assessed and collected by the annexing city or town from each and every person, firm, company, or corporation engaging in or carrying on any business, vocation, occupation, or profession in the territory exempt from taxation.","path":["Title 11 Counties and Municipal Corporations.","Title 2 Provisions Applicable to Municipal Corporations Only.","Chapter 42 Alteration of Corporate Limits.","Article 4 Consolidation of Contiguous Municipalities.","Division 2 Alternate Mode."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-42-132","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"53f0797684c2ff8d202ea8620559b5032ff202cb382904d6ab45349f5a073cb4","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-42-131","next":"us-al/ala.-code-11-42-133"},"notice":"GroundRules: Original legal text. Not legal advice."}