Alabama Statutes
§ 45-37-242.01 — Refunding of Certain Assessed Taxes
Alabama § 45-37-242.01
This text of Alabama § 45-37-242.01 (Refunding of Certain Assessed Taxes) 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 § 45-37-242.01 (2026).
Text
In Jefferson County whenever any ad valorem tax is due on a tract of land identified by a single parcel identification number assigned by the tax assessor, or like officer, and the tax due is one dollar ($1) or less, the tax assessor, or like officer, does not have to levy taxes on the parcel and the taxes shall be considered paid when certified to the tax collector, or like officer.
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Legislative History
(Act 85-803, 2nd Sp. Sess., p. 50, §1.)
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Bluebook (online)
Alabama § 45-37-242.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-37-242.01.