- (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) and Title 40, Chapter 9B and Chapter 9G.
History: New Rule: Filed November 16, 2018 effective December 31, 2018.