Ala. Code § 11-9-1
Current through the 2024 Regular Session.
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.
Ala. Code § 11-9-1 (1975)