§ 11-42-86 — Acquisition of Rights and Privileges of Resident Citizens by Persons Residing in Territory Exempt from Taxation

Alabama § 11-42-86

• Jurisdiction: 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

Text

When and as often as the owner or owners of any land situated in territory exempt from taxation under the provisions of this article shall desire to exercise all of the rights and privileges conferred upon resident citizens not residing in territory exempt from taxation, they may apply to the council or governing body of the city by petition in writing to have such land assessed for city taxation, attaching to such petition a map of such land showing the location of the same. If the council or governing body assent to such petition, a resolution shall be passed by such council or governing body to that effect, and the mayor of such city shall endorse on such map or plat a certificate certifying that the petition was filed for the land shown on the map to be taxed by the city and that the council or governing body assent to the taxing of such land, which map so certified must be filed and recorded in the probate office of the county wherein the land is situated and thereafter such land and property having a situs thereon shall be subject to taxation by the city and taxes thereon shall be paid to the city and all persons residing in such territory shall thereafter have and exercise the same rights and privileges as other citizens residing in the city other than in territory exempt from taxation.

Legislative History

(Code 1907, §1120; Code 1923, §1814; Code 1940, T. 37, §182.)