Alabama § 11-42-57 Exemption from Taxation of Territory Annexed and Property Therein

Alabama Statutes

§ 11-42-57 — Exemption from Taxation of Territory Annexed and Property Therein

Alabama § 11-42-57

Title 11Counties and Municipal Corporations

Ch. 42Alteration of Corporate Limits

Art. 3Annexation of Territory by Cities of 25,000 Inhabitants or More

This text of Alabama § 11-42-57 (Exemption from Taxation of Territory Annexed and Property Therein) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 11-42-57 (2026).

Text

All territory brought within the corporate limits of a city under the provisions of this article and all property having a situs within such territory shall be exempt from city taxation or the payment of taxes to the city for the period of not less than 10 nor more than 15 years from the time when such territory is brought within the corporate limits of the city, which period of exemption shall be fixed in the resolution passed by the council or governing body of the city authorized under the provisions of section 11-42-41, except as provided in sections 11-42-58 and 11-42-59.

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All territory brought within the corporate limits of a city under the provisions of this article and all property having a situs within such territory shall be exempt from city taxation or the payment of taxes to the city for the period of not less than 10 nor more than 15 years from the time when such territory is brought within the corporate limits of the city, which period of exemption shall be fixed in the resolution passed by the council or governing body of the city authorized under the provisions of section 11-42-41, except as provided in sections 11-42-58 and 11-42-59.