{"data":{"id":"us-al/ala.-code-11-71-11","jurisdiction":"us-al","citation":"Ala. Code § 11-71-11","heading":"Income Tax Credit.","body":"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.","path":["Title 11 Counties and Municipal Corporations.","Title 2 Provisions Applicable to Municipal Corporations Only.","Chapter 71 The Neighborhood Infrastructure Incentive Plan Act of 2011."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-71-11","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"7c834cbf71327e599a672c46f6341ef02be9a5a3f257ebd8c1797b56dd15ad69","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-71-10","next":"us-al/ala.-code-11-71-12"},"notice":"GroundRules: Original legal text. Not legal advice."}