Applicability of Chapter

Ala. Code § 40-9I-2, under Unabatement of Noneducational Ad Valorem Tax and State Construction Related Transaction Tax.

Ala. Code § 40-9I-2

Nothing in this chapter shall impair, restrict, or alter any abatement agreement granted prior to June 1, 2026. The provisions of this chapter shall apply prospectively to new abatements granted on or after June 1, 2026. (Act 2025-84, §2.)