Code of Alabama - Title 40: Revenue and Taxation - Chapter 9E - State Property Tax in Tax Increment Districts

• Section 40-9E-1 Definitions
  For purposes of this chapter only, the following terms shall have the following meanings: (1) BASE YEAR. The taxable year immediately before the taxable year...
• Section 40-9E-2 Abatement of state property taxes
  (a) Notwithstanding any other law of this state, qualified property shall be entitled to an abatement of state property taxes provided the conditions of this...

Last modified: May 3, 2021