Acreage assessment will attach on October 1 of each year and will be due and payable on October 1 of the following year, the same as ad valorem taxes, and will become delinquent on December 31 of that year. The first year's assessment will be due and payable October 1, 1991.

Author: Linda Breland

Statutory Authority: Code of Ala. 1975, §§ 9-13-188, et seq.

History: Filed September 17, 1990.