This division shall apply to all Class 6 cities as defined in Section 11-40-12. As used in this division, the term "governing body" shall mean the city council or other governing body of any city subject to this article; and the term "city ad valorem taxes" shall mean all real estate and personal property ad valorem taxes imposed by a city which is subject to this division except ad valorem taxes allocated for educational purposes.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities.
Section 11-51-220 - Applicability; Definitions.
Section 11-51-221 - Exemption From Real Estate and Personal Property Taxes.
Section 11-51-222 - Exemption From Occupational License Fees in Class 6 City.