Code of Alabama
Article 3 - Annexation of Territory by Cities of 25,000 Inhabitants or More.
Section 11-42-65 - Hearings on Contests as to Right to Tax; Rendition of Decree as to Taxation of Property.

(a) As to each cause against a property owner who filed a contest, the judge of probate may set the same for hearing at such time as he sees fit, and on the hearing shall hear such evidence as is introduced by either the property owner or the city and shall determine as to whether or not the facts which authorize the property to be taxed by the city under the terms of this article did or did not exist at the time the certified resolution was passed by the board or governing body of the city.
(b) If the judge of probate decides that the requisite facts did exist at the time of the passing of the resolution, he shall render a decree adjudging that thereafter the land and property having a situs thereon (described in the decree) shall be subject to taxation by the city and that taxes thereon shall thereafter be paid to the city.
If the judge of probate decides that the requisite facts did not exist at the time of the passing of said resolution, the judge of probate shall render a decree adjudging that the land and property having a situs thereon is not subject to taxation by the city, and that taxes thereon shall not be paid to the city until the facts thereafter authorize such taxation in accordance with the provisions of this article.

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Structure Code of Alabama

Code of Alabama

Title 11 - Counties and Municipal Corporations.

Title 2 - Provisions Applicable to Municipal Corporations Only.

Chapter 42 - Alteration of Corporate Limits.

Article 3 - Annexation of Territory by Cities of 25,000 Inhabitants or More.

Section 11-42-40 - Applicability of Provisions of Article; Provisions of Article Not Exclusive.

Section 11-42-41 - Passage of Resolution to Annex Territory.

Section 11-42-42 - Certification and Filing of Resolution and Map or Plat of Territory to Be Annexed With Probate Judge.

Section 11-42-43 - Ordering of Election.

Section 11-42-44 - Notice of Election.

Section 11-42-45 - Designation of Voting Places and Boundaries for Voting.

Section 11-42-46 - Appointment of Inspectors and Returning Officers; Duty of Inspectors Generally.

Section 11-42-47 - Qualifications for Voting; Electors to Vote at Designated Voting Places.

Section 11-42-48 - Applicability of General Election Laws.

Section 11-42-49 - Ballots.

Section 11-42-50 - Ascertainment, Certification, and Delivery of Election Results.

Section 11-42-51 - Canvassing of Returns; Entry, Recordation, etc., of Orders, Maps, etc., as to Annexation of Territory.

Section 11-42-52 - Contests of Election.

Section 11-42-53 - Costs of Election.

Section 11-42-54 - Subsequent Extensions of Corporate Limits.

Section 11-42-55 - Requirement as to Resolutions, Orders, or Notices Under Article.

Section 11-42-56 - Subsequent Elections Not to Be Held Within 12 Months of Preceding Election.

Section 11-42-57 - Exemption From Taxation of Territory Annexed and Property Therein.

Section 11-42-58 - Certain Annexed Territory and Property Therein Subject to Taxation After Five Years.

Section 11-42-59 - Exemption From Taxation of Mining, Manufacturing, or Industrial Plants, etc., in Annexed Territory.

Section 11-42-60 - Passage, Certification, Filing With Probate Judge, etc., of Resolution Declaring Annexed Territory Subject to Taxation and Map of Same.

Section 11-42-61 - Notice of Passage of Resolution and Hearing for Property Owners to Show Cause Why Property Should Not Be Subject to Taxation.

Section 11-42-62 - Separately Owned Lands May Be Embraced in Single Resolution or Notice.

Section 11-42-63 - Filing of Contest as to Right of City to Tax Lands or Property; City to File Separate Causes Against Contesting Property Owners.

Section 11-42-64 - Rendition of Decree Adjudging Property Subject to Taxation, etc., as to Noncontesting Property Owners.

Section 11-42-65 - Hearings on Contests as to Right to Tax; Rendition of Decree as to Taxation of Property.

Section 11-42-66 - Appeals From Judgment of Probate Judge - Filing; Security for Costs; Right to Jury Trial.

Section 11-42-67 - Appeals From Judgment of Probate Judge - Issuance and Service of Notice of Appeal.

Section 11-42-68 - Appeals From Judgment of Probate Judge - Transmittal of Papers to Clerk of Circuit Court; Withdrawal of Map and Certified Resolution From Files of Probate Judge for Use in Circuit Court.

Section 11-42-69 - Trial and Entry of Judgment by Circuit Court; Appeals From Judgment of Circuit Court; Endorsement on Map by Probate Judge Where No Appeal From Judgment of Probate Court.

Section 11-42-70 - Certification to Probate Judge of Judgment of Circuit Court; Endorsement on Map by Probate Judge.

Section 11-42-71 - When Property Adjudged Subject to Taxation Becomes Liable for Payment of Taxes; Recordation of Resolution, Map, Orders, etc., of Probate Judge, Etc.

Section 11-42-72 - Annexed Territory Subject to Laws and Ordinances of City; Jurisdiction of City Governing Body Over Annexed Territory.

Section 11-42-73 - Creation, etc., of Wards; Election of Aldermen or Representatives.

Section 11-42-74 - Division of Wards Into Voting Precincts; Electors to Vote in Precincts of Residence; Rearrangement, etc., of Boundaries of Voting Precincts.

Section 11-42-75 - Rearrangement, etc., of Boundaries of Wards.

Section 11-42-76 - Entitlement of Persons in Territory Exempt From Taxation to Benefits Derived From City Taxes.

Section 11-42-77 - Construction of Improvements or Betterments in Territory Exempt From Taxation Generally.

Section 11-42-78 - Construction of Sanitary Sewers, Enforcement of Sanitary Connections, and Assessment of Costs Thereof in Territory Exempt From Taxation.

Section 11-42-79 - Construction of Sidewalks and Curbing and Assessment of Costs Thereof in Territory Exempt From Taxation; Landowners in Exempt Territory to File Petition Requesting Betterments.

Section 11-42-80 - Assessment, Collection, and Disposition of Street Tax in Territory Exempt From Taxation.

Section 11-42-81 - Licensing of Dance Halls, Poolrooms, etc., in Territory Exempt From Taxation.

Section 11-42-82 - Levy and Collection of Privilege or License Tax From Persons, Firms, etc., Carrying on Business, etc., in Territory Exempt From Taxation Generally.

Section 11-42-83 - Assessment and Collection of Privilege or License Tax From Persons, Firms, etc., Carrying on Business, etc., in Territory Exempt From Taxation.

Section 11-42-84 - Assessment and Collection of Privilege or License Tax From Operators of Common Carriers, Street Railroads, etc., in Territory Exempt From Taxation.

Section 11-42-85 - Right of Children Residing in Territory Exempt From Taxation to Attend Public Schools of City.

Section 11-42-86 - Acquisition of Rights and Privileges of Resident Citizens by Persons Residing in Territory Exempt From Taxation.

Section 11-42-87 - Fees and Compensation of Probate Judge and Other Officers for Services Rendered.

Section 11-42-88 - Provisions of Article Deemed Contract Between City and Persons, etc., in Territory Exempt From Taxation; Conferral of Other Rights and Powers as to Exempt Territory Upon City; Right of Persons Residing in Exempt Territory to Enforc...