The governing body of any city which is subject to this division may, by the adoption of a resolution or an ordinance, grant a partial or complete exemption from city ad valorem taxes for any parcel of land or personal property located within the city, for a period of not more than 15 years. The extent of the exemption and the period of the exemption shall be fixed in the resolution or ordinance.
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.