{"data":{"id":"us-al/ala.-code-11-51-240","jurisdiction":"us-al","citation":"Ala. Code § 11-51-240","heading":"Applicability; Definitions.","body":"This division shall apply to all Class 6 municipalities as defined in Section 11-40-12, and all city boards of education located within those municipalities. As used in this division, the term “governing body” shall mean the city council or other governing body of any municipality subject to this division; and the term “municipal and county ad valorem taxes allocated for municipal educational purposes” shall mean all real estate ad valorem taxes and all personal property ad valorem taxes imposed by a Class 6 municipality or levied by the county in which the municipality is located which are allocated for municipal educational purposes in the municipality.","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.","Division 2 Ad Valorem Tax for Educational Purposes."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-51-240","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"24c410540823041a736afe892bc0788c2502fa986e128e2f1aa704ccd12650bf","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-51-223","next":"us-al/ala.-code-11-51-241"},"notice":"GroundRules: Original legal text. Not legal advice."}