Code of Alabama - Title 45: Local Laws - Section 45-49-91.21 - Land use control fee

Section 45-49-91.21 - Land use control fee.

The Mobile County Commission shall levy upon owners of any real property located within the district which has elected to come under the jurisdiction of the board, a uniform land use control fee that shall be equal to 1/10 mill of the appraised value of the parcel as determined by the Mobile County Revenue Commissioner. However, in no case shall this fee be less than three dollars ($3) per parcel. Property exempt from fees and taxes under Act 41 and Act 91 are exempt from the land use control fee provided for under this section. The Mobile County Revenue Commissioner shall assess the land use control fee on the real property subject to the land use control fee within the district. The fee shall be assessed and collected at the same time and in the same manner as ad valorem taxes due on the property. The board may bring civil action for the collection of the fee, and collection costs, upon the failure of a property owner to pay the fee as provided herein. The fee shall only be assessed for as long as the fees are necessary to support the operating and administration costs of the board. The official charged with collecting ad valorem taxes in the county shall collect the fee and the proceeds therefrom shall be deposited into the account of the board to be expended for the purposes of administering the master plan, administering the land use and planning ordinances and regulations, operation of the administrative office, and operational expenses of the board.

(Act 2005-75, p. 111, § 22.)

Last modified: May 3, 2021