Code of Alabama
Division 1 - Enterprise Zones.
Section 45-51A-31 - Legislative Findings; Creation of Enterprise Zones; Programs Authorized.

(a) The Legislature of Alabama finds and declares that the health, safety, and welfare of the people of the City of Montgomery, in Montgomery County, Alabama, are enhanced by the continual encouragement, development, growth, and expansion of private enterprise within this state; that there are certain economically depressed areas in the city that need particular attention to create new jobs, stimulate economic activity, and attract private sector investment rather than government subsidy to improve the quality of life of their citizens. Therefore, it is the purpose of this section to encourage new economic activity in this depressed area by means of reduced taxes and the removal of unnecessary governmental barriers to the production and earning of wages and profits and the creation of economic growth.
(b) In order to further the purposes of this section, the municipal governing body is hereby authorized to create by ordinance one or more specific areas as enterprise zones which the governing body finds are areas of pervasive poverty, unemployment, and general economic distress, and, in order to encourage private investment, to promote the creation of jobs within such zones, the city is authorized within such zones to initiate and carry out special programs which include, but are not limited to, the following:
(1) A reduction of municipal tax rates, municipal license rates and/or municipal fees for governmental services within such zones.
(2) An increase in the level or efficiency of public services within the zone including provision for the providing of such services by nongovernment entities.
(3) Reduction, removal, simplification, or other modification of regulatory requirements applying within such zones.
(4) Involvement of private entities, organizations, neighborhood associations, and community groups with such zones, including the provision by such entities of jobs, job training, and technical, financial, and other assistance to employers, employees, and residents of such zones.
(5) Other services or modification of requirements as may be necessary or desirable to qualify for financial assistance to the city or private entities within such zones under any act of the Congress of the United States heretofore or hereafter enacted.
(c) In carrying out any program established in an enterprise zone created hereunder, the governing body of the county in which the city is situated, and all agencies of the city and county agencies created thereby, and the State of Alabama and all agencies thereof, are authorized to carry out programs which include, but are not limited to, those authorized for the city under subdivisions (1) to (5), inclusive, of subsection (b).