Alabama Code (Last Updated: November 28, 2014) |
Title11 COUNTIES AND MUNICIPAL CORPORATIONS. |
Title1 PROVISIONS APPLICABLE TO COUNTIES ONLY. |
Chapter9. WARRANTS FOR UTILITY PURPOSES. |
Article1. Warrants or Certificates of Indebtedness for Sanitary Sewer Systems. |
§11-9-1. "Special sanitary tax" defined; applicability of provisions of article.
Latest version.
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The term "special sanitary tax" wherever used in this article means any special annual ad valorem tax upon all taxable property in a county, the proceeds of which are or may be required to be used exclusively as a sanitary fund.
The provisions of this article shall apply to each county in this state which is now levying or may hereafter levy a special sanitary tax.