53 chapters · 1,875 sections in this title.
Ala. Code § 40-9I-1 Portions of Noneducational Ad Valorem Tax and Construction Related Transaction Tax Unabated
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Upon the granting of an abatement pursuant to Section 40-9B-4 or 40-9G-2 during the applicable exemption period: (1) One mill of the state’s abated noneducational ad valorem taxes shall be unabated. The local tax collecting official shall collect 1.0 mill of the state noneducatio…
Ala. Code § 40-9I-2 Applicability of Chapter
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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.)
Ala. Code § 40-9I-3 Economic Development Planning and Program Evaluation; Confidentiality of Information; Rulemaking Authority
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(a) The Department of Revenue shall provide the Department of Commerce with a copy of each application, resolution, and abatement agreement, including any amendment, granted under Section 40-9B-4 or 40-9G-2. (b) The Department of Commerce shall use the information received under …
Ala. Code § 40-9I-4 Application and Implementation of Section 40-9I-2
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Section 40-9I-2 shall apply uniformly to all eligible taxpayers and shall be implemented in a manner that complies with all applicable provisions of the Constitution of Alabama of 2022, as amended. (Act 2025-84, §4.)