{"data":{"id":"us-al/ala.-code-11-51-220","jurisdiction":"us-al","citation":"Ala. Code § 11-51-220","heading":"Applicability; Definitions.","body":"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.","path":["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."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-51-220","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"5804c317646f2f249de900ecd2917a1beaa46c88a1ddafcb7467356a58840cba","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-51-211","next":"us-al/ala.-code-11-51-221"},"notice":"GroundRules: Original legal text. Not legal advice."}