35A-16-404. Certification of eligible municipality.
On or before October 1 of each year, the office shall:
(1) certify the municipalities that meet the requirements of a first-tier eligible municipality or a second-tier eligible municipality as of July 1; and
(2) provide a list of the municipalities that the office has certified as meeting the requirements of a first-tier eligible municipality or a second-tier eligible municipality for the year to the State Tax Commission.