Section 11-51-220 Applicability; definitions. - Alabama Statutes

Section 11-51-220

Applicability; definitions.

This division shall apply to all Class 6 cities as defined in Section 11-40-12. As used in this division, the term "governing body" shall mean the city council or other governing body of any city subject to this article; and the term "city ad valorem taxes" shall mean all real estate and personal property ad valorem taxes imposed by a city which is subject to this division except ad valorem taxes allocated for educational purposes.

(Act 98-318, p. 534, §1; Act 2000-573, p. 1056, §1.)