Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-9B-9
Approval Required for Certain Abatements
Official textalison.legislature.state.al.us
With respect to industrial development property for the establishment or expansion of an industrial or research enterprise as defined in paragraph b. of subdivision (10) of Section 40-9B-3, the governing body of a municipality, county, or public industrial authority shall not grant the abatements provided for in this chapter without first receiving the written approval of the Governor, Finance Director, and Director of the Alabama State Port Authority.
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In this chapter (14 sections)
- 40-9B-1 · Short Title
- 40-9B-2 · Legislative Findings
- 40-9B-3 · Definitions. (Amended by Acts 2026-550 and 2026-573)
- 40-9B-4 · Authorization of Abatement. (Amended by Act 2026-573)
- 40-9B-4.1 · Availability of Incentives. (Amended by Act 2026-573)
- 40-9B-5 · Granting of Abatement
- 40-9B-6 · Procedure for Granting Abatement
- 40-9B-7 · Private Use Property; Taxation Thereof
- 40-9B-8 · Certain Purchases of Tangible Personal Property Used in…
- 40-9B-9 · Approval Required for Certain Abatements
- 40-9B-10 · Applicability to Certain Trades or Businesses Engaged in…
- 40-9B-11 · Exemption Period for Qualified Industrial or Research…
- 40-9B-12 · Availability of Abatements After December 31, 2018
- 40-9B-13 · Disaster Recovery Tax Incentive Protection