Ala. Code § 45-49A-82
The Legislature of Alabama finds and declares that the health, safety, and welfare of the people of the City of Prichard, in Mobile County, Alabama, are enhanced by the continual encouragement, development, growth, and expansion of private enterprise within this state. That there are certain economically depressed areas in such city that need particular attention to create new jobs, stimulate economic activity, and attract private sector investment rather than government subsidy to improve the quality of life of their citizens. It is the purpose of this part to encourage new economic activity in this depressed area by means of reduced taxes and the removal of unnecessary governmental barriers to the production and earning of wages and profits and the creation of economic growth.
Ala. Code § 45-49A-82 (1975)