Alabama § 40-9B-9 Approval Required for Certain Abatements

Alabama Statutes

§ 40-9B-9 — Approval Required for Certain Abatements

Alabama § 40-9B-9

Title 40Revenue and Taxation

Ch. 9BTax Incentive Reform Act of 1992

This text of Alabama § 40-9B-9 (Approval Required for Certain Abatements) 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 § 40-9B-9 (2026).

Text

With respect to industrial development property for the establishment or expansion of an industrial or research enterprise as defined in paragraph b. of subdivision (10) of Section 40-9B-3, the governing body of a municipality, county, or public industrial authority shall not grant the abatements provided for in this chapter without first receiving the written approval of the Governor, Finance Director, and Director of the Alabama State Port Authority.

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With respect to industrial development property for the establishment or expansion of an industrial or research enterprise as defined in paragraph b. of subdivision (10) of Section 40-9B-3, the governing body of a municipality, county, or public industrial authority shall not grant the abatements provided for in this chapter without first receiving the written approval of the Governor, Finance Director, and Director of the Alabama State Port Authority.