{"data":{"id":"us-al/ala.-code-40-9c-5","jurisdiction":"us-al","citation":"Ala. Code § 40-9C-5","heading":"Granting of Abatement.","body":"(a) Subject to the geographical or jurisdictional limitations specified in subsection (b), the governing body of a municipality or a county may grant abatements of all of the taxes allowed to be abated under Section 40-9C-4 with respect to private use brownfield development property.\n(b) The abatements authorized to be granted pursuant to subsection (a) may be granted:\n(1) By the governing body of a municipality, with respect to private use brownfield development property located within the limits of the municipality or within the police jurisdiction of the municipality; provided, however, that the governing body shall not grant an abatement of any county taxes unless consented to by resolution of the governing body of the county.\n(2) By the governing body of a county, with respect to private use brownfield development property located in the county and not within a municipality or the police jurisdiction of a municipality; provided, however, that the governing body shall not grant an abatement of any municipal taxes unless consented to by resolution of the governing body of the municipality.","path":["Title 40 Revenue and Taxation.","Chapter 9C Brownfield Development Tax Abatement. [Repealed by Act 2023–546, § 2, Effective December 31, 2028, Unless Extended by Act of Legislature]"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-9C-5","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-10-10T05:41:09Z","sha256":"b70e85bb87aa47495c63db7301f730310d9f3659d6d680abc11fcb675ac5e7bf","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-9c-4","next":"us-al/ala.-code-40-9c-6"},"notice":"GroundRules: Original legal text. Not legal advice."}