(a) If on the trial in the circuit court it be adjudged that the requisite facts did exist subjecting the land and property having a situs thereon to taxation by the city, a judgment shall be entered adjudging that the land and property having a situs thereon be, and the same is, subject to taxation by the city and that the taxes thereon shall be paid to the city. If it be adjudged that the requisite facts did not exist, a judgment shall be entered adjudging that the land and property having a situs thereon is not subject to taxation by the city, and the cost of appeal and of contest shall be adjudged against the losing party.
(b) Either the city or the property owner may appeal from the judgment of the circuit court to the supreme court within the time and in the same manner as is provided by the Alabama Rules of Appellate Procedure for an appeal from such court in an analogous action.
(c) In each contested action before the judge of probate where judgment is entered adjudging that the property is subject to city taxation and where there is no appeal from such judgment, the judge of probate, as soon as the time for an appeal has expired, shall make an endorsement on the record of said map across the property in contest as shown on said map, "Adjudged subject to city taxation."
Structure 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 11-42-43 - 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 11-42-50 - Ascertainment, Certification, and Delivery of Election Results.
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 11-42-62 - Separately Owned Lands May Be Embraced in Single Resolution or Notice.
Section 11-42-73 - Creation, etc., of Wards; Election of Aldermen or Representatives.
Section 11-42-75 - Rearrangement, etc., of Boundaries of Wards.
Section 11-42-81 - Licensing of Dance Halls, Poolrooms, etc., in Territory Exempt From Taxation.
Section 11-42-87 - Fees and Compensation of Probate Judge and Other Officers for Services Rendered.