Alabama Statutes
§ 11-51-4 — Submission of Assessment Rolls of Certain Cities to County Commission; Acceptance and Adoption Thereof by County Commission
Alabama·Title 11 Counties and Municipal Corporations·Ch. 51 Taxation·Art. 1 Property Taxes·Div. 1 General Provisions
In cities having over 15,000 inhabitants, if the council or other governing body shall assess taxes upon property liable under the Constitution and laws of this state for city taxes and furnish to the county commission an assessment roll showing property and assessed value thereof prior to April 1 of each year, then the county commission shall take such assessment and may adopt the same.
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Alabama § 11-51-4 (Submission of Assessment Rolls of Certain Cities to County Commission; Acceptance and Adoption Thereof by County Commission) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1909, No. 200, p. 197; Code 1923, §2126; Acts 1931, No. 553, p. 650; Code 1940, T. 37, §672.)
Nearby Sections
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§ 11-1-1
Number and Names of Counties§ 11-1-2
County Declared a Body Corporate