Ala. Admin. Code r. 810-4-3-.07 – Enforcement – Chapter 9B

(1) The department shall enforce Title 40, Chapter 9B, Code of Ala. 1975 under the authority granted to the department §40-2-11 Code of Ala. 1975.
(2) The department, through the Property Tax Division, shall review and conduct inspections and investigations as necessary on Ad Valorem Tax abatements granted under Title 40, Chapter 9B, Code of Ala. 1975.

Author: Jennifer D. Byrd

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), Title 40, Section 9B.

History: Filed October 29, 1992. Refiled November 16, 1992; February 26, 1993. Amended: Filed December 15, 2005; effective January 19, 2005. Amended: Filed November 16, 2018; effective December 31, 2018.