Alabama § 11-42-65 Hearings on Contests as to Right to Tax; Rendition of Decree as to Taxation of Property

Alabama Statutes

§ 11-42-65 — Hearings on Contests as to Right to Tax; Rendition of Decree as to Taxation of Property

Alabama·Title 11 Counties and Municipal Corporations·Ch. 42 Alteration of Corporate Limits·Art. 3 Annexation of Territory by Cities of 25,000 Inhabitants or More

(a)As to each cause against a property owner who filed a contest, the judge of probate may set the same for hearing at such time as he sees fit, and on the hearing shall hear such evidence as is introduced by either the property owner or the city and shall determine as to whether or not the facts which authorize the property to be taxed by the city under the terms of this article did or did not exist at the time the certified resolution was passed by the board or governing body of the city.

(b)If the judge of probate decides that the requisite facts did exist at the time of the passing of the resolution, he shall render a decree adjudging that thereafter the land and property having a situs thereon (described in the decree) shall be subject to taxation by the city and that taxes thereon

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(a) As to each cause against a property owner who filed a contest, the judge of probate may set the same for hearing at such time as he sees fit, and on the hearing shall hear such evidence as is introduced by either the property owner or the city and shall determine as to whether or not the facts which authorize the property to be taxed by the city under the terms of this article did or did not exist at the time the certified resolution was passed by the board or governing body of the city.
(b) If the judge of probate decides that the requisite facts did exist at the time of the passing of the resolution, he shall render a decree adjudging that thereafter the land and property having a situs thereon (described in the decree) shall be subject to taxation by the city and that taxes thereon shall thereafter be paid to the city.
If the judge of probate decides that the requisite facts did not exist at the time of the passing of said resolution, the judge of probate shall render a decree adjudging that the land and property having a situs thereon is not subject to taxation by the city, and that taxes thereon shall not be paid to the city until the facts thereafter authorize such taxation in accordance with the provisions of this article.

Alabama § 11-42-65 (Hearings on Contests as to Right to Tax; Rendition of Decree as to Taxation of Property) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.