Title 11

(a) For the purposes of this section, the term “readiness” refers to the capability of a district, including a public safety answering point, to expedite the answering, receiving, and transferring of 911 calls and texts to efficiently dispatch the appropriate emergency service pr…

(a) A single, monthly statewide 911 charge shall be imposed on each active voice communications service connection in Alabama that is technically capable of accessing a 911 system. For each digital transmission link, including primary rate interface service or Digital Signal-1 (D…

(a) Effective October 1, 2013, the 911 Fund shall be created as an insured interest-bearing account into which the 911 Board shall deposit all revenues derived from the service charge levied on voice communications service providers under this chapter and all prepaid wireless 911…

(a) As used in this section, the following words and terms shall have the following meanings unless the context clearly indicates otherwise: (1) DEPARTMENT. The Department of Revenue for the State of Alabama. (2) PREPAID RETAIL TRANSACTION. The purchase of prepaid wireless teleco…

(a) Funds received by a district pursuant to Section 11-98-5.2 shall be used to establish, operate, maintain, and replace an emergency communication system that, without limitation, may consist of the following: (1) Telephone communications equipment to be used in answering, tran…

(a) CMRS providers are eligible for reimbursement from the 911 Fund as set forth in subsections (b) and (c) of Section 11-98-5.2. To obtain reimbursement, a CMRS provider shall comply with all of the following: (1) Invoices shall be sworn. (2) All costs and expenses must be comme…

All technical proprietary information submitted to the board or to the independent third-party auditor as provided by Section 11-98-13 shall be retained by the board and the auditor in confidence and shall be subject to review only by the Examiners of Public Accounts. Notwithstan…

(a) Act 2013-51 shall be known and may be cited as the Major 21st Century Manufacturing Zone Act. (b)(1) It is hereby found and declared that there exist in municipalities and counties of the state blighted or economically distressed areas which constitute a serious and growing p…

(a) If it can be shown that losing tax increments would be harmful to any given taxing authority or cause a taxing authority not to honor a prior binding commitment, by contract executed with the public entity creating a tax increment district prior to the designation of the tax …

(a) Any reference to the Major 21st Century Manufacturing Zone Act contained in this chapter shall not be construed to expand the scope, authority, or powers of a public entity beyond what is expressly permitted in this chapter when utilizing a tax increment district. (b) Nothing…

As used in this chapter, the following terms have the following meanings: (1) BLIGHTED OR ECONOMICALLY DISTRESSED AREA. Any of the following: a. Any area in which the structures, buildings, or improvements, by reason of dilapidation, deterioration, age, or obsolescence; inadequat…

In addition to any other powers conferred by law, each municipality and county in the state shall have and may exercise any powers necessary and convenient to carry out the purposes of this chapter, including the power to: (1) Create tax increment districts and to define the boun…

(a) In order to exercise its powers under this chapter, a public entity shall take the following steps: (1) The local governing body shall hold a public hearing at which all interested parties are afforded a reasonable opportunity to express their views on: (i) the concept of tax…

(a) The tax increment base shall be determined as provided in this section. (b) Upon application in writing by the local finance officer, the tax assessor, or the officer of the county performing the duties of a tax assessor, for each county in which any part of the district is l…

(a) Positive tax increments of a tax increment district shall be allocated and paid over to the public entity that created the district for each year commencing on the October 1 following the date when the district is created until the earlier of: (1) That time, after: (i) The pe…

The existence of a tax increment district shall terminate when: (1) Positive tax increments are no longer allocable to a district under Section 11-99-6(a) hereof; or (2) The local governing body, by resolution, dissolves the district. (Acts 1987, No. 87-824, p. 1660, §7.)

(a) Payment of project costs may be made by any of the following methods or any combination thereof: (1) Payment from the tax increment fund of the tax increment district if the purpose of the payment is one provided for in Section 11-99-6. (2) Payment out of the general funds of…

(a) Subject to any agreement with security holders, a tax increment district may be created, the boundaries of which overlap one or more existing tax increment districts. Districts created on the same date, however, may not have overlapping boundaries. (b) If the boundaries of tw…

This chapter shall be known and may be referred to as the “Alabama Improvement District Act.” (Act 99-446, p. 1013, §1.)

The petition for the formation of a district by a municipality may include land that is not within the corporate limits of the municipality provided that the land is, taken as a whole, contiguous with land within the corporate limits of the municipality. In such a case, upon the …

For the payment of all or any part of the costs of improvements and the costs referenced in Sections 11-99A-2(6)(v) and (w) and 11-99A-15(c), a district may petition the appointing government for the assessment of all or any part of that land within the district which is specific…

Upon the making of the preliminary assessment, the board shall prepare contracts and bid specifications, and shall bid or otherwise contract for the acquisition, construction, or installation of all the improvements as specified in the petition. In general, all contracts shall be…

As soon as possible after receipt by the appointing government of the petition and all required approvals, variances, or exceptions, the council shall conduct a hearing with respect to the petition, and, if considered expedient by the council, the council shall confirm and make f…

(a) Each assessment shall constitute a lien on the property assessed in the amount of the assessment with respect to that parcel of land, as provided in the final assessment, forecloseable as provided in this chapter. The assessment shall be payable either within 30 days after th…

(a) A district may borrow money by the issuance of bonds, which bonds shall be revenue obligations, payable exclusively out of assessments levied on land within the district, and the bonds shall not be supported by the full faith and credit of the appointing government. However, …

The rate of interest borne by the assessments shall be exempt from all usury laws or laws prescribing or restricting the rate of interest. Each district organized under this chapter is exempt from the laws of the State of Alabama governing usury or prescribing or limiting interes…

If bonds are issued with respect to all or part of an assessment, all proceeds of the assessment allocable to the payment of such bonds shall be pledged to secure payment of the bonds and shall be paid directly by the property owners to the board or to a trustee or other holder o…

Any bonds issued by a district may be refunded by the district, and upon refunding, by current or advance refunding, the term for payment of the assessments shall be modified to the term of the newly issued bonds. If the refunding results in a lower interest rate from that borne …

Following the completion of the acquisition, construction, or installation of the improvements, if there are excess funds, either from bond proceeds or from assessments, after fully funding all reserves, contingency funds, or the like, the excess funds, either from bond proceeds …

In this chapter the following words shall have the following meanings: (1) APPOINTING GOVERNMENT. The municipality or county that approves the creation of a district and appoints members to the board. (2) BOARD. The board of directors of a district. (3) CONTIGUOUS. Two tracts of …

(a) Each district, and the bonds and interest and income on the bonds of the district, shall be exempt from all taxation by the state or any other public person and all of its property, purchases, sales, and usage, and the recordation of its mortgages, indentures, deeds, or other…

If the owner of any land within the district fails to pay an assessment when due, time being of the essence, the board may commence proceedings to foreclose on the land as follows: (1) The board shall send a letter, certified mail, return receipt requested, United States first cl…

A board may submit to the appointing government a petition for amendment of the district, to alter its boundary lines, to add additional property contiguous to the municipality (in the case of a district formed by that municipality) or to the district, or to make an amendment in …

(a) In any instance where this chapter requires or authorizes the conduct of an election or a vote of owners of land within or electors of a district, public notice of the election shall be given not less than 30 days in advance of an election. (b) An election under this chapter …

If there is a dispute as to the true owner of any property within a district, the board shall resolve a dispute in accordance with this chapter, and the determination may not be overturned by any court unless the determination is found to be arbitrary and capricious. (Act 99-446,…

In any case where notice is provided for in this chapter, if the board or appointing government finds for any reason that due notice was not given, the board or appointing government shall not thereby lose jurisdiction and the proceedings shall not be voided, but if the proceedin…

A board, by the proceedings described in this chapter, may request the appointing government to levy one or more than one assessments, on some or all of the property in the district, and no property shall be exempt from assessment due to the fact that it is presently subject to a…

If at any time a district has no assessments outstanding, and has paid all its indebtedness, the board may adopt a resolution recommending to the appointing government that the district be dissolved and liquidated. Upon delivery of a copy of the resolution to the council, the cou…

If the council of an appointing government considers it expedient, the council may require the district to reimburse it for its reasonable costs in reviewing the district’s plans and proposals, including the cost of legal counsel, engineers, and other consultants or professionals…

All resolutions to be adopted by an appointing government under this chapter shall be deemed not to be permanent or of a continuing nature and shall not require two readings and shall not require publication. All resolutions shall be immediately effective upon adoption. (Act 99-4…

A hearing described in this chapter may be held only after giving public notice. However, public notice of regularly scheduled meetings of a council is not required. A hearing may be adjourned from time to time until the board or council makes findings by resolution as to the exp…

Subject to Section 223 of the Constitution of Alabama of 2022, if considered appropriate by a council, the cost of an assessment may be levied on property in proportion to, or based upon, front feet, or square footage of each parcel, acreage, its estimate of the increase in value…

(a) All preliminary and final assessments shall constitute liens upon the property assessed. The council shall provide a copy of the preliminary and final assessment to the municipal or town clerk of the appointing government, either of which shall constitute notice to all of the…

Upon the subdivision of any assessed tract of land, the board may, but shall not be required to, apportion the lien and the assessment among the subdivided lots in a manner as the board may consider expedient. (Act 99-446, p. 1013, §1.)

No delays, mistakes, errors, or irregularities in any act or proceeding authorized or required by this chapter shall prejudice or invalidate any preliminary or final assessment, but may be remedied by subsequent filings, amending acts, or municipal, county, or board proceedings, …

In assessing lots based on front footage, special assessments may be made for irregularly shaped lots having unusually high or low front footage in proportion to the size of the lot. (Act 99-446, p. 1013, §1.)