Section 40-9C-5 - [Repealed Effective 12/31/2028] Granting of abatement(a) Subject to the geographical or jurisdictional limitations specified in subsection (b), the governing body of a municipality or a county may grant abatements of all of the taxes allowed to be abated under Section 40-9C-4 with respect to private use brownfield development property.(b) The abatements authorized to be granted pursuant to subsection (a) may be granted:(1) By the governing body of a municipality, with respect to private use brownfield development property located within the limits of the municipality or within the police jurisdiction of the municipality; provided, however, that the governing body shall not grant an abatement of any county taxes unless consented to by resolution of the governing body of the county.(2) By the governing body of a county, with respect to private use brownfield development property located in the county and not within a municipality or the police jurisdiction of a municipality; provided, however, that the governing body shall not grant an abatement of any municipal taxes unless consented to by resolution of the governing body of the municipality.Ala. Code § 40-9C-5 (1975)
Repealed by Act 2023-546,§ 2, eff. 12/31/2028.Act 2004-245, p. 334, §5.