In Jefferson County whenever any ad valorem tax is due on a tract of land identified by a single parcel identification number assigned by the tax assessor, or like officer, and the tax due is one dollar ($1) or less, the tax assessor, or like officer, does not have to levy taxes on the parcel and the taxes shall be considered paid when certified to the tax collector, or like officer.
Structure Code of Alabama
Chapter 37 - Jefferson County.
Section 45-37-242 - Taxation for Public School Purposes.
Section 45-37-242.01 - Refunding of Certain Assessed Taxes.
Section 45-37-242.02 - Correction of Errors.
Section 45-37-242.03 - Assessment and Collection of Fire District Fees, Charges, Etc.
Section 45-37-242.20 - Definitions.
Section 45-37-242.21 - Adjustment of Ad Valorem School District Tax Rates in Sub-District G-1.